{"id":98842,"date":"2026-01-23T03:53:25","date_gmt":"2026-01-22T22:23:25","guid":{"rendered":"https:\/\/www.innerauditing.com\/?p=98842"},"modified":"2026-01-23T03:53:33","modified_gmt":"2026-01-22T22:23:33","slug":"%e0%a6%86%e0%a6%b8%e0%a6%b2-%e0%a6%ae%e0%a7%81%e0%a6%a6%e0%a7%8d%e0%a6%b0%e0%a6%be%e0%a6%b0-%e0%a6%9c%e0%a6%a8%e0%a7%8d%e0%a6%af-%e0%a6%ae%e0%a7%8b%e0%a6%ac%e0%a6%be%e0%a6%87%e0%a6%b2-%e0%a6%9c","status":"publish","type":"post","link":"https:\/\/www.innerauditing.com\/?p=98842","title":{"rendered":"\u0986\u09b8\u09b2 \u09ae\u09c1\u09a6\u09cd\u09b0\u09be\u09b0 \u099c\u09a8\u09cd\u09af \u09ae\u09cb\u09ac\u09be\u0987\u09b2 \u099c\u09c1\u09af\u09bc\u09be \u09ac\u09cd\u09af\u09ac\u09b8\u09be \u09b8\u09c7\u09b0\u09be \u09aa\u099b\u09a8\u09cd\u09a6 2025"},"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: 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