{"id":71680,"date":"2026-01-11T05:26:19","date_gmt":"2026-01-10T23:56:19","guid":{"rendered":"https:\/\/www.innerauditing.com\/?p=71680"},"modified":"2026-01-11T05:26:24","modified_gmt":"2026-01-10T23:56:24","slug":"%d9%86%d8%b3%d8%a8-%d8%a7%d9%84%d8%a5%d9%86%d9%81%d8%a7%d9%82-%d9%81%d9%8a-%d8%a7%d9%84%d9%83%d8%a7%d8%b2%d9%8a%d9%86%d9%88%d9%87%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%ad%d9%84%d9%8a%d8%a9-%d9%85%d9%86","status":"publish","type":"post","link":"https:\/\/www.innerauditing.com\/?p=71680","title":{"rendered":"\u0646\u0633\u0628 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0641\u064a \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648\u0647\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0645\u0646 \u0645\u062f\u0648\u0646\u0629 \u0645\u0633\u062a\u0631 \u0628\u0644\u0627\u064a"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">\u0645\u062d\u062a\u0648\u0649<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648<\/a><\/li>\n<li><a href=\"#toc-1\">\u0627\u0644\u062a\u0628\u0631\u0639 \u0639\u0628\u0631 \u0627\u0644\u0647\u0627\u062a\u0641<\/a><\/li>\n<li><a href=\"#toc-2\">\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u0627\u0645\u062a\u0644\u0627\u0643 \u0631\u0645\u0632 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0633\u064a\u062f \u0628\u0644\u0627\u064a<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u0628\u0639\u062f \u0627\u0646\u0636\u0645\u0627\u0645\u0643 \u0625\u0644\u0649 mr.gamble\u060c \u0633\u062a\u062c\u062f \u0628\u0627\u0642\u0629 \u0645\u0645\u064a\u0632\u0629 \u062a\u0636\u0645\u0646 \u0644\u0643 \u0628\u062f\u0627\u064a\u0629 \u0642\u0648\u064a\u0629. \u064a\u064f\u0642\u062f\u0645 \u0644\u0623\u0639\u0636\u0627\u0621 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\u0647\u0630\u0627 \u0627\u0644\u062a\u0639\u0644\u064a\u0642 \u0627\u0644\u0644\u0639\u0628\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0643\u0644\u064a\u064b\u0627\u060c \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a\u060c \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062f\u0641\u0639\u060c \u0648\u0634\u0631\u0648\u0637 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0648\u0643\u0644 \u0630\u0644\u0643 \u0641\u064a \u0643\u0627\u0632\u064a\u0646\u0648 Mr Play. \u0628\u0645\u062c\u0631\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0621\u0629\u060c \u0633\u062a\u0643\u0648\u0646 \u0644\u062f\u064a\u0643 \u0641\u0643\u0631\u0629 \u0648\u0627\u0636\u062d\u0629 \u0639\u0646 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0627\u0644\u0623\u0646\u0633\u0628 \u0644\u0643. \u064a\u0648\u0641\u0631 \u0627\u0644\u0643\u0627\u0632\u064a\u0646\u0648 \u0628\u0631\u0627\u0645\u062c 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