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radix-layouts-header panel-panel"> <div class="panel-panel-inner"> <div class="panel-pane pane-entity-field pane-node-body" > <div class="pane-content"> <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p><img alt="آخر جنود حفظ السلام التابعين للبعثة ينسحبون من ليبيريا في عام 2018" src="/sites/oios.un.org/files/754348_tcrop.jpg" style="width: 100%;" /></p> <p><strong>صور الأمم المتحدة/ألبرت جونزاليس فران</strong> | آخر جنود حفظ السلام التابعين للبعثة ينسحبون من ليبيريا في عام 2018</p> </div></div></div> </div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-vuuid-bb6136ee-e11c-4109-b7d7-92fc975d2d97 pane-bundle-text" > <h2 class="pane-title"> النهج القائم على تقييم المخاطر </h2> <div class="pane-content"> <div class="fieldable-panels-pane"> <div class="field field-name-field-basic-text-text field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"><p><span style="font-size:16px;">تتبع الشعبة نهجا قائما على تقييم المخاطر في إعداد خطة عملها التي تغطي فترة ثلاث سنوات. والغرض من تخطيط العمل على أساس تقييم المخاطر هو التأكد من أن المهام التي تكلف بها الشعبة توجه إلى المجالات التي يكون فيها إنجاز أهداف الأمم المتحدة أكثر عرضة للمخاطر. وتتيح خطط العمل السنوية القائمة على تقييم المخاطر للشعبة التركيز على مدى الكفاءة التي تدير بها الأمم المتحدة المخاطر الرئيسية بدلا من استهداف مراجعات الحسابات في مجالات يشتبه في أن بها مواطن ضعف. وفي كل عام نضطلع بعملية سنوية لتقييم المخاطر لإقرار المجال العام لمراجعة الحسابات وتحديثه بغية النظر في المخاطر الجديدة والناشئة.</span></p> <p><span style="font-size:16px;">ونأخذ في الاعتبار إطار الأمم المتحدة للإدارة المركزية للمخاطر ونتشاور مع الإدارة وغيرها من أصحاب المصلحة المعنيين في وضع الخطة.</span></p> </div></div></div></div> </div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-vuuid-9f4660f0-40cd-44cc-862f-af0c8ae59006 pane-bundle-text" > <h2 class="pane-title"> عملية مراجعة الحسابات </h2> <div class="pane-content"> <div class="fieldable-panels-pane"> <div class="field field-name-field-basic-text-text field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"><p>يتضمن كل تكليف بإجراء مراجعة الحسابات أربع مراحل رئيسية هي: التخطيط، والعمل الميداني، والإبلاغ، والمتابعة. وترد تفاصيل العمل المبذول في كل مرحلة في <a href="http://oios.un.org/sites/oios.un.org/files/general/revised_in_sep2018_audit_manual_march_2017_v2.pdf">دليل الشعبة لمراجعة الحسابات</a>.</p> </div></div></div></div> </div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-vuuid-e03d0559-e38f-41f2-9dad-8d7ce10c3d1f pane-bundle-text" > <h2 class="pane-title"> تقارير المراجعة الداخلية للحسابات وتوصيات مراجعي الحسابات </h2> <div class="pane-content"> <div class="fieldable-panels-pane"> <div class="field field-name-field-basic-text-text field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"><p><span style="font-size:16px;">في نهاية كل تكليف، نصدر تقريراً لمراجعة الحسابات، يُنشر ويتاح على هذا الموقع بعد 30 يوماً من تاريخ صدوره. ومن خلال تقارير مراجعة الحسابات التي نعدها، نوفر الشفافية فيما يتعلق بعمليات الأمم المتحدة مع الاستمرار أيضا في تقديم الضمان وإعداد التقارير إلى الإدارة لتشجيع زيادة الوفر والفعالية والكفاءة في إدارة عمليات الأمم المتحدة وأنشطتها.</span></p> <p><span style="font-size:16px;">تتضمن <a href="http://oios.un.org/internal-audit-reports">تقارير المراجعة الداخلية للحسابات</a> توصيات لتحسين الحوكمة وإدارة المخاطر وعمليات الرقابة الداخلية. ويتوقع أن يعمل مديرو البرامج على وجه السرعة على معالجة نتائج مراجعة الحسابات وتوصيات مراجعي الحسابات وأن يعدوا تقارير دورية إلى الشعبة بشأن حالة تنفيذها. وتقوم الشعبة بمتابعة ورصد توصيات مراجعي الحسابات إلى أن تنفَّذ بالكامل.</span></p> </div></div></div></div> </div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-vuuid-82bc9cf6-35ea-4721-94a1-7d51b9123277 pane-bundle-text" > <h2 class="pane-title"> المعايير الدولية المهنية لممارسة التدقيق الداخلي </h2> <div class="pane-content"> <div class="fieldable-panels-pane"> <div class="field field-name-field-basic-text-text field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"><p><span style="font-size:16px;">تسترشد شعبة المراجعة الداخلية للحسابات في أدائها لعملها بالمعايير الدولية المهنية لممارسة التدقيق الداخلي الصادرة عن معهد مراجعي الحسابات الداخليين.</span></p> <p> <span style="font-size:16px;">وقامت الشعبة، في إطار جهودها لمواصلة تحسين عملياتها وخدماتها وبغية الامتثال للمعايير الصادرة عن معهد مراجعي الحسابات الداخليين، بتنفيذ برنامج قوي لضمان الجودة وتحسينها. وقد وضع هذا البرنامج لكي يوفر لأصحاب المصلحة المختلفين ضمانا معقولا بأن الشعبة: ’1‘ تؤدي عملها وفقا لمعيار يتسق مع المعايير الصادرة عن معهد مراجعي الحسابات الداخليين؛ ’2‘ تعمل على نحو يتسم بالفعالية والكفاءة؛ ’3‘ يرى أصحاب المصلحة أنها تزيد قيمة عمليات المنظمة وتحسنها. ويقوم البرنامج باستعراض ممارسات مراجعة الحسابات وتحسينها بشكل مستمر ويعزز أداء العمل المتعلق بمراجعة الحسابات المضطلع به من خلال التقييمات الداخلية والخارجية الجارية والدورية.</span><br />  </p> <p><span style="font-size:16px;">وضعت الشعبة عددا من مقاييس الأداء ليس فقط لضمان تنفيذها لولايتها واستراتيجيتها وأهدافها وإنما أيضا لتعزيز الرقابة الداخلية على عمليات مراجعة الحسابات ولقياس نتائج أنشطتها وأثرها على المنظمة.</span></p> </div></div></div></div> </div> </div> <div class="panel-separator"></div><div class="panel-pane pane-fieldable-panels-pane pane-vuuid-04ce3ed9-9776-44b4-9adc-44eb1153d1ce pane-bundle-text" > <h2 class="pane-title"> القرارات والتقارير المتعلقة بالإفصاح عن تقارير المراجعة الداخلية للحسابات </h2> <div class="pane-content"> <div class="fieldable-panels-pane"> <div class="field field-name-field-basic-text-text field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"><ul> <li><span style="font-size:16px;"><a href="http://www.un.org/ga/search/view_doc.asp?symbol=a/res/69/253&referer=/english/&Lang=E" target="_new">القرار المتعلق بالإفصاح العلني عن تقارير المراجعة الداخلية للحسابات وتقارير التقييم (A/Res/69/253).</a>.</span></li> <li><span style="font-size:16px;"><a href="http://www.un.org/ga/search/view_doc.asp?symbol=a/res/67/258%20%20&referer=/english/&Lang=E" target="_new">القرار المتعلق باقتراح نشر وتوزيع تقارير مكتب خدمات الرقابة الداخلية عن مراجعة الحسابات (A/Res/67/258؛ الجزء الثالث)، 3 حزيران/يونيه 2013</a></span></li> <li><span style="font-size:16px;"><a href="http://www.un.org/ga/search/view_doc.asp?symbol=a/66/674%20%20&referer=/english/&Lang=E" target="_new">الاقتراح المتعلق بنشر وتوزيع تقارير مراجعة الحسابات (A/66/674)، 30 كانون الثاني/يناير 2012</a></span></li> <li><span style="font-size:16px;"><a href="http://www.un.org/ga/search/view_doc.asp?symbol=a/res/59/272&referer=/english/&Lang=E" target="_new">استعراض تنفيذ قراري الجمعية العامة 48/218 باء و 54/244 (A/Res/59/272)، 2 شباط/فبراير 2005</a></span></li> </ul> </div></div></div></div> </div> </div> </div> </div> </div> <div class="row"> <div class="col-md-4 radix-layouts-column1 panel-panel"> <div class="panel-panel-inner"> <div class="panel-pane pane-fieldable-panels-pane pane-vuuid-04b868d7-a3ba-4e77-83dd-5669ff257aff pane-bundle-text" > <h2 class="pane-title"> تقارير مراجعة الحسابات </h2> <div class="pane-content"> <div class="fieldable-panels-pane"> <div class="field field-name-field-basic-text-text field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"><p><a href="/node/1709"><img alt="" src="/sites/oios.un.org/files/447662_t.jpg" style="width: 328px; height: 205px;" /></a></p> <p><span style="font-size:14px;">انظر قائمة <a href="/node/1709">تقارير مراجعة الحسابات</a> التي أعددناها للجهات المستفيدة من خدماتنا في جميع أنحاء العالم، بما في ذلك نيويورك وجنيف ونيروبي والعديد من مكاتب مراجعة الحسابات المقيمة في البعثات الميدانية.</span></p> </div></div></div></div> </div> </div> </div> </div> <div class="col-md-4 radix-layouts-column2 panel-panel"> <div class="panel-panel-inner"> <div class="panel-pane pane-fieldable-panels-pane pane-vuuid-55eb5d06-e054-4905-9027-85c24f1ad510 pane-bundle-text" > <h2 class="pane-title"> دليل مراجعة الحسابات </h2> <div class="pane-content"> <div class="fieldable-panels-pane"> <div class="field field-name-field-basic-text-text field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"><p><img alt="" src="/sites/oios.un.org/files/499440_t.jpg" style="width: 328px; height: 205px;" /></p> <p>يبين <a href="http://oios.un.org/sites/oios.un.org/files/general/revised_in_sep2018_audit_manual_march_2017_v2.pdf">دليل المراجعة الداخلية للحسابات</a> السياسات والإجراءات التي تنظم إجراء المراجعات الداخلية للحسابات في الأمم المتحدة.  </p> </div></div></div></div> </div> </div> </div> </div> <div class="col-md-4 radix-layouts-column3 panel-panel"> <div class="panel-panel-inner"> <div class="panel-pane pane-fieldable-panels-pane pane-vuuid-1eac97aa-0640-41cf-8c59-d834c3e1f6e7 pane-bundle-text" > <h2 class="pane-title"> كيف نراجع الحسابات </h2> <div class="pane-content"> <div class="fieldable-panels-pane"> <div class="field field-name-field-basic-text-text field-type-text-long field-label-hidden"><div class="field-items"><div class="field-item even"><p><img alt="" src="/sites/oios.un.org/files/777343_t.jpg" style="width: 328px; height: 205px;" /></p> <p>في نهاية كل تكليف، نصدر تقريراً لمراجعة الحسابات، يُنشر ويتاح على هذا الموقع بعد 30 يوماً من تاريخ صدوره<span style="font-size:14px;">. <a href="/ar/node/1914">اقرأ المزيد</a></span></p> </div></div></div></div> </div> </div> </div> </div> </div> <div class="row"> <div class="col-md-4 radix-layouts-secondarycolumn1 panel-panel"> <div 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