ÓñåÓñê ÓñÅ ÓñöÓñ░ ÓñÅ ÓñÅÓñ© Óñ©ÓñéÓñòÓñ¥Óñ»


Óñ©ÓñéÓñûÓÑìÓñ»Óñ¥

ÓñåÓñê ÓñÅ ÓñöÓñ░ ÓñÅ ÓñÅÓñ© Óñ©ÓñéÓñòÓñ¥Óñ» ÓñòÓÑç Óñ¿Óñ¥Óñ«

ÓñÁÓñ┐ÓñÂÓÑçÓñÀÓñ£ÓÑìÓñ×ÓññÓñ¥ ÓñòÓñ¥ ÓñòÓÑìÓñÀÓÑçÓññÓÑìÓñ░

1

ÓñÂÓÑìÓñ░ÓÑÇ Óñ©ÓññÓÑÇÓñ Óñ▓ÓÑîÓñ«ÓÑìÓñ¼Óñ¥, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

ÓñòÓÑëÓñ░ÓÑìÓñ¬ÓÑïÓñ░ÓÑçÓñƒ ÓñÁÓñ┐ÓññÓÑìÓññ, ÓñòÓÑëÓñ░ÓÑìÓñ¬ÓÑïÓñ░ÓÑçÓñƒ ÓñàÓñ¡Óñ┐ÓñÂÓñ¥Óñ©Óñ¿, Óñ©Óñ¥Óñ«Óñ¥Óñ£Óñ┐Óñò ÓñëÓññÓÑìÓññÓñ░ÓñªÓñ¥Óñ»Óñ┐ÓññÓÑìÓñÁ, Óñ©ÓñéÓñ»ÓÑüÓñòÓÑìÓññ Óñ░Óñ¥ÓñÀÓÑìÓñƒÓÑìÓñ░ ÓñÅÓñ£ÓÑçÓñéÓñ©Óñ┐Óñ»ÓÑïÓñé ÓñòÓÑÇ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

2

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ Óñ¿ÓñéÓñªÓñ┐Óñ¿ÓÑÇ ÓñòÓñ¥Óñ¬ÓñíÓñ╝ÓÑÇ, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

Óñ▓ÓÑêÓñéÓñùÓñ┐Óñò Óñ«ÓÑüÓñªÓÑìÓñªÓÑç, Óñ¿ÓñùÓñ░ Óñ¿Óñ┐ÓñùÓñ«, Óñ¿ÓÑêÓññÓñ┐ÓñòÓññÓñ¥, Óñ¬ÓÑìÓñ░ÓñªÓñ░ÓÑìÓñÂÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

3

ÓñÂÓÑìÓñ░ÓÑÇ ÓñòÓÑç Óñ¬ÓÑÇ ÓñÂÓñÂÓñ┐ÓñºÓñ░Óñ¿, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

ÓñÁÓñ¥ÓñúÓñ┐Óñ£ÓÑìÓñ»Óñ┐Óñò Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, ÓñòÓÑëÓñ░ÓÑìÓñ¬ÓÑïÓñ░ÓÑçÓñƒ ÓñàÓñ¡Óñ┐ÓñÂÓñ¥Óñ©Óñ¿, ÓñòÓÑëÓñ░ÓÑìÓñ¬ÓÑïÓñ░ÓÑçÓñƒ ÓñÁÓñ┐ÓññÓÑìÓññ

4

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ Óñ«ÓÑÇÓñ¿Óñ¥ÓñòÓÑìÓñÀÓÑÇ Óñ«Óñ┐ÓñÂÓÑìÓñ░Óñ¥, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

Óñ¬ÓÑìÓñ░Óñ¼ÓñéÓñºÓñ¿ ÓñòÓÑîÓñÂÓñ▓

5

ÓñÂÓÑìÓñ░ÓÑÇ Óñ£ÓñùÓñ¼ÓñéÓñ© Óñ©Óñ┐ÓñéÓñ╣, ÓñåÓñêÓñÅ ÓñÅÓñéÓñí ÓñÅÓñÅÓñ©, Óñ«Óñ╣Óñ¥Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

ÓñºÓÑïÓñûÓñ¥ÓñºÓñíÓñ╝ÓÑÇ ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

6

ÓñÂÓÑìÓñ░ÓÑÇ Óñ¬ÓÑìÓñ░ÓñÁÓÑÇÓñú ÓñòÓÑüÓñ«Óñ¥Óñ░ ÓññÓñ┐ÓñÁÓñ¥Óñ░ÓÑÇ, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ«Óñ╣Óñ¥Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

ÓñòÓÑëÓñ░ÓÑìÓñ¬ÓÑïÓñ░ÓÑçÓñƒ ÓñÁÓñ┐ÓññÓÑìÓññ ÓñöÓñ░ ÓñòÓÑëÓñ░ÓÑìÓñ¬ÓÑïÓñ░ÓÑçÓñƒ ÓñàÓñ¬Óñ░Óñ¥Óñº Óñ£Óñ┐Óñ©Óñ«ÓÑçÓñé ÓñºÓñ¿ ÓñÂÓÑïÓñºÓñ¿ ÓñÂÓñ¥Óñ«Óñ┐Óñ▓ Óñ╣ÓÑê

7

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ ÓñòÓñÁÓñ┐ÓññÓñ¥ ÓñòÓñ©ÓÑìÓññÓÑéÓñ░, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

ÓñòÓÑëÓñ░ÓÑìÓñ¬ÓÑïÓñ░ÓÑçÓñƒ ÓñàÓñ¡Óñ┐ÓñÂÓñ¥Óñ©Óñ¿, ÓñºÓÑïÓñûÓñ¥ÓñºÓñíÓñ╝ÓÑÇ ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

8

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ Óñ©ÓñéÓñùÓÑÇÓññÓñ¥ ÓñÜÓÑîÓñ░ÓÑç, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñÅ ÓñíÓÑÇ ÓñÅ ÓñåÓñê (ADAI)

Óñ©Óñ¥Óñ«Óñ¥Óñ¿ÓÑìÓñ» ÓñöÓñ░ Óñ©Óñ¥Óñ«Óñ¥Óñ£Óñ┐Óñò ÓñòÓÑìÓñÀÓÑçÓññÓÑìÓñ░, Óñ░ÓñòÓÑìÓñÀÓñ¥, Óñ¬ÓÑÇ ÓñÅÓñéÓñí ÓñƒÓÑÇ, Óñ░ÓÑçÓñ▓ÓñÁÓÑç ÓñöÓñ░ ÓñÁÓñ¥ÓñúÓñ┐Óñ£ÓÑìÓñ»Óñ┐Óñò Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ ÓñöÓñ░ ÓñàÓñ¿ÓÑüÓñ¬Óñ¥Óñ▓Óñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ¬ÓÑÇÓñÅÓñ©ÓÑÇ Óñ«Óñ¥Óñ«Óñ▓ÓÑç, Óñ¬Óñ░ÓÑìÓñ»Óñ¥ÓñÁÓñ░Óñú Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ©ÓñéÓñ»ÓÑüÓñòÓÑìÓññ Óñ░Óñ¥ÓñÀÓÑìÓñƒÓÑìÓñ░ ÓñÅÓñ£ÓÑçÓñéÓñ©Óñ┐Óñ»ÓÑïÓñé ÓñòÓÑç Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, ÓñÁÓñ┐Óñ¿Óñ┐ÓñÁÓÑçÓñ ÓñöÓñ░ Óñ¬ÓÑéÓñéÓñ£ÓÑÇ Óñ¼Óñ¥Óñ£Óñ¥Óñ░, Óñ£ÓÑÇÓñÅÓñ©ÓñƒÓÑÇ, ÓñåÓñêÓñÅÓñ½ÓñåÓñ░ÓñÅÓñ© ÓñöÓñ░ Óñ¡Óñ¥Óñ░ÓññÓÑÇÓñ» Óñ▓ÓÑçÓñûÓñ¥ ÓñòÓÑç Óñ©Óñ¥ÓñÑ ÓññÓÑüÓñ▓Óñ¿Óñ¥ÓññÓÑìÓñ«Óñò ÓñåÓñê Óñ¬ÓÑÇ ÓñÅÓñ© ÓñÅ ÓñÅÓñ© (IPSAS)

9

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ ÓñàÓñ▓ÓñòÓñ¥ Óñ░ÓÑçÓñ╣Óñ¥Óñ¿ÓÑÇ Óñ¡Óñ¥Óñ░ÓñªÓÑìÓñÁÓñ¥Óñ£, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ«Óñ╣Óñ¥Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ ÓñöÓñ░ ÓñàÓñ¿ÓÑüÓñ¬Óñ¥Óñ▓Óñ¿ ÓñæÓñíÓñ┐Óñƒ, Óñ¬ÓÑÇÓñÅÓñ©ÓÑÇ Óñ«Óñ¥Óñ«Óñ▓ÓÑç, Óñ¬Óñ░ÓÑìÓñ»Óñ¥ÓñÁÓñ░Óñú ÓñæÓñíÓñ┐Óñƒ, Óñ©ÓñéÓñ»ÓÑüÓñòÓÑìÓññ Óñ░Óñ¥ÓñÀÓÑìÓñƒÓÑìÓñ░ ÓñÅÓñ£ÓÑçÓñéÓñ©Óñ┐Óñ»ÓÑïÓñé ÓñòÓÑÇ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ▓Óñ┐ÓñéÓñù Óñ£Óñ¥ÓñùÓñ░ÓÑéÓñòÓññÓñ¥

10

ÓñÂÓÑìÓñ░ÓÑÇ ÓñºÓÑÇÓñ░ÓÑçÓñ¿ Óñ«Óñ¥ÓñÑÓÑüÓñ░, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©,  Óñ«Óñ╣Óñ¥Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

ÓñòÓÑëÓñ░ÓÑìÓñ¬ÓÑïÓñ░ÓÑçÓñƒ ÓñÁÓñ┐ÓññÓÑìÓññ

11

ÓñÂÓÑìÓñ░ÓÑÇ Óñ©ÓÑÇ ÓñÅÓñ« Óñ©Óñ¥Óñ¿ÓÑç, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©,  Óñ«Óñ╣Óñ¥Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

12

ÓñÂÓÑìÓñ░ÓÑÇ Óñ©ÓñéÓñªÓÑÇÓñ¬ Óñ░ÓÑëÓñ», ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©,  Óñ«Óñ╣Óñ¥Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

ÓñåÓñêÓñƒÓÑÇ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ©Óñ¥ÓñéÓñûÓÑìÓñ»Óñ┐ÓñòÓÑÇÓñ» Óñ¿Óñ«ÓÑéÓñ¿Óñ¥ÓñòÓñ░Óñú (Statistical sampling)

13

ÓñÂÓÑìÓñ░ÓÑÇ ÓñàÓñûÓñ┐Óñ▓ÓÑçÓñ ÓñòÓÑüÓñ«Óñ¥Óñ░ ÓñòÓÑîÓñÂÓñ┐Óñò, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

ÓñÁÓñ┐ÓññÓÑìÓññ Óñ▓ÓÑçÓñûÓñ¥, Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ▓Óñ¥ÓñùÓññ, Óñ¼Óñ£Óñƒ, Óñ¼Óñ£ÓñƒÓÑÇÓñ» Óñ¿Óñ┐Óñ»ÓñéÓññÓÑìÓñ░Óñú, Óñ¿ÓÑÇÓññÓñ┐, ÓñòÓñ¥Óñ░ÓÑìÓñ»ÓñòÓÑìÓñ░Óñ«ÓÑïÓñé ÓñöÓñ░ Óñ»ÓÑïÓñ£Óñ¿Óñ¥ÓñôÓñé ÓñòÓÑç ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ¿ÓÑìÓñÁÓñ»Óñ¿, ÓñòÓñ¥Óñ░ÓÑìÓñ»Óñ¥Óñ¿ÓÑìÓñÁÓñ»Óñ¿ ÓñöÓñ░ Óñ©Óñ¥Óñ░ÓÑìÓñÁÓñ£Óñ¿Óñ┐Óñò ÓñëÓñ¬ÓñòÓÑìÓñ░Óñ«ÓÑïÓñé ÓñòÓÑç Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

14

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ ÓñåÓñÂÓñ¥ Óñ░Óñ¥Óñ¿ÓÑÇ Óñ░ÓÑéÓñéÓñùÓñƒÓñ¥, ÓñåÓñêÓñÅ ÓñÅÓñéÓñí ÓñÅÓñÅÓñ©, Óñ¬ÓÑìÓñ░ÓñºÓñ¥Óñ¿ Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

Óñ£ÓÑÇ ÓñÅ ÓñÅÓñ© ÓñÅ Óñ¼ÓÑÇ (GASAB) ÓñòÓÑÇ ÓñÿÓÑïÓñÀÓñúÓñ¥ÓñôÓñé ÓñòÓñ¥ ÓñàÓñÁÓñ▓ÓÑïÓñòÓñ¿

15

ÓñÂÓÑìÓñ░ÓÑÇ ÓñÅ ÓñòÓÑç Óñ¼ÓÑçÓñ╣Óñ░Óñ¥, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©,  Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

ÓñòÓñ¥Óñ░ÓÑìÓñ» ÓñÁÓÑìÓñ»Óñ» ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥-Óñ£ÓÑïÓñûÓñ¥, Óñ©ÓÑìÓñƒÓÑïÓñ░ ÓñöÓñ░ Óñ©ÓÑìÓñƒÓÑëÓñò ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥-Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñú, Óñ¿Óñ┐ÓñÁÓñ┐ÓñªÓñ¥ Óñ¬ÓÑìÓñ░ÓñòÓÑìÓñ░Óñ┐Óñ»Óñ¥, ÓñåÓñêÓñƒÓÑÇ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

16

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ Óñ╣Óñ┐Óñ«Óñ¥Óñ¼Óñ┐ÓñéÓñªÓÑü, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ¬ÓÑìÓñ░ÓñºÓñ¥Óñ¿ Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

ÓñåÓñê ÓñÅÓñ© ÓñÅÓñ© ÓñÅ ÓñåÓñê (ISSAI) Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ 

17

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ ÓññÓñ¿ÓÑüÓñ£Óñ¥ Óñ«Óñ┐ÓññÓÑìÓññÓñ▓, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ¬ÓÑìÓñ░ÓñºÓñ¥Óñ¿ Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

ÓñòÓÑçÓñéÓñªÓÑìÓñ░ÓÑÇÓñ» Óñ©Óñ¥Óñ░ÓÑìÓñÁÓñ£Óñ¿Óñ┐Óñò ÓñòÓÑìÓñÀÓÑçÓññÓÑìÓñ░ ÓñòÓÑÇ ÓñçÓñòÓñ¥ÓñçÓñ»ÓÑïÓñé ÓñòÓÑÇ Óñ▓ÓÑçÓñûÓñ¥ Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

Óñ¼Óñ┐Óñ£Óñ▓ÓÑÇ ÓñòÓÑìÓñÀÓÑçÓññÓÑìÓñ░ ÓñòÓñ¥ Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

18

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ Óñ«ÓñúÓÑÇ, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

ÓñåÓñê ÓñÅÓñ© ÓñÅÓñ© ÓñÅ ÓñåÓñê (ISSAI) , ÓñÁÓñ┐ÓññÓÑìÓññÓÑÇÓñ» Óñ▓ÓÑçÓñûÓñ¥ Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

19

ÓñÂÓÑìÓñ░ÓÑÇ Óñ£Óñ╣Óñ¥ÓñüÓñùÓÑÇÓñ░ ÓñçÓñ¿Óñ¥Óñ«ÓñªÓñ¥Óñ░, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ , ÓñåÓñê ÓñÅÓñ© ÓñÅÓñ© ÓñÅ ÓñåÓñê (ISSAI)

20

ÓñÂÓÑìÓñ░ÓÑÇ ÓñÂÓÑêÓñ▓ÓÑçÓñ Óñ£ÓñûÓÑïÓñƒÓñ┐Óñ»Óñ¥, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ Óñ©Óñ¥ÓñòÓÑìÓñÀÓÑìÓñ» (Evidence)

21

ÓñÂÓÑìÓñ░ÓÑÇ Óñ¿ÓÑÇÓñ▓ÓÑçÓñ Óñ¬Óñ¥ÓñƒÓñ┐Óñ▓, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

Óñ©ÓñéÓñÜÓñ¥Óñ░ ÓñöÓñ░ Óñ¬ÓÑìÓñ░ÓÑçÓñ░ÓñúÓñ¥, Óñ¬ÓÑçÓñéÓñÂÓñ¿Óñ░ÓÑìÓñ© ÓñÂÓñ┐ÓñÀÓÑìÓñƒÓñ¥ÓñÜÓñ¥Óñ░, Óñ¬ÓÑìÓñ░Óñ¼ÓñéÓñºÓñ¿ ÓñòÓÑîÓñÂÓñ▓ ÓñòÓñ¥ ÓñÁÓñ┐ÓñòÓñ¥Óñ©, Óñ©ÓÑÇÓñ©ÓÑÇÓñÅÓñ© ÓñåÓñÜÓñ░Óñú Óñ¿Óñ┐Óñ»Óñ«, Óñ¿ÓÑêÓññÓñ┐ÓñòÓññÓñ¥ ÓñöÓñ░ Óñ▓Óñ┐ÓñéÓñù Óñ£Óñ¥ÓñùÓñ░ÓÑéÓñòÓññÓñ¥

22

ÓñÂÓÑìÓñ░ÓÑÇ Óñ©ÓñéÓññÓÑïÓñÀ ÓñªÓñ¥ÓñÁÓñ░ÓÑç, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

Óñ©Óñ¥Óñ░ÓÑìÓñÁÓñ£Óñ¿Óñ┐Óñò ÓñàÓñ¡Óñ┐ÓñÂÓñ¥Óñ©Óñ¿ Óñ«ÓÑçÓñé Óñ¿ÓÑêÓññÓñ┐ÓñòÓññÓñ¥ ÓñöÓñ░ Óñ«ÓÑéÓñ▓ÓÑìÓñ»

23

ÓñÂÓÑìÓñ░ÓÑÇ Óñ«ÓñºÓÑüÓñ©ÓÑéÓñªÓñ¿Óñ¿ ÓñòÓÑç Óñ¿Óñ¥Óñ»Óñ░, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

ÓñàÓñ¬Óñ©ÓÑìÓñƒÓÑìÓñ░ÓÑÇÓñ« ÓñöÓñ░ ÓñíÓñ¥ÓñëÓñ¿Óñ©ÓÑìÓñƒÓÑìÓñ░ÓÑÇÓñ« ÓññÓÑçÓñ▓ ÓñòÓñéÓñ¬Óñ¿Óñ┐Óñ»ÓÑïÓñé ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ¬ÓÑïÓñ©ÓÑìÓñƒÓñ┐ÓñéÓñù, Óñ¬ÓÑìÓñ░ÓñÂÓñ┐ÓñòÓÑìÓñÀÓñú, Óñ¬ÓÑìÓñ░ÓññÓñ┐Óñ¿Óñ┐Óñ»ÓÑüÓñòÓÑìÓññÓñ┐, Óñ¬ÓñªÓÑïÓñ¿ÓÑìÓñ¿ÓññÓñ┐ Óñ©ÓÑç Óñ©ÓñéÓñ¼ÓñéÓñºÓñ┐Óññ Óñ¬ÓÑìÓñ░ÓñÂÓñ¥Óñ©Óñ¿Óñ┐Óñò Óñ«Óñ¥Óñ«Óñ▓ÓÑç,

ÓñùÓÑìÓñ░ÓÑüÓñ¬ ÓñÅ ÓñòÓÑç ÓñàÓñºÓñ┐ÓñòÓñ¥Óñ░Óñ┐Óñ»ÓÑïÓñé (ÓñíÓÑÇÓñ¬ÓÑÇÓñ©ÓÑÇ Óñ©Óñ╣Óñ┐Óññ) ÓñòÓÑç ÓñÅ Óñ¬ÓÑÇ ÓñÅ ÓñåÓñ░ (APAR), ÓñôÓñÅÓñ¿Óñ£ÓÑÇÓñ©ÓÑÇ, ÓñÅÓñÜÓñ¬ÓÑÇÓñ©ÓÑÇÓñÅÓñ▓, Óñ¼ÓÑÇÓñ¬ÓÑÇÓñ©ÓÑÇÓñÅÓñ▓, ÓñåÓñêÓñôÓñ©ÓÑÇÓñÅÓñ▓ Óñ£ÓÑêÓñ©ÓÑÇ Óñ«Óñ╣Óñ¥Óñ░ÓññÓÑìÓñ¿ ÓñöÓñ░ Óñ¿ÓñÁÓñ░ÓññÓÑìÓñ¿ ÓññÓÑçÓñ▓ ÓñòÓñéÓñ¬Óñ¿Óñ┐Óñ»ÓÑïÓñé ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, ÓñëÓññÓÑìÓñ¬Óñ¥ÓñªÓñ¿ Óñ©Óñ¥ÓñØÓñ¥ ÓñòÓñ░Óñ¿ÓÑç ÓñÁÓñ¥Óñ▓ÓÑç ÓñàÓñ¿ÓÑüÓñ¼ÓñéÓñºÓÑïÓñé ÓñòÓñ¥ ÓñæÓñíÓñ┐Óñƒ

24

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ Óñ»ÓñÂÓÑïÓñªÓñ¥, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

ÓñùÓÑìÓñ░ÓÑüÓñ¬ Óñ¼ÓÑÇ ÓñöÓñ░ Óñ©ÓÑÇ ÓñàÓñºÓñ┐ÓñòÓñ¥Óñ░Óñ┐Óñ»ÓÑïÓñé ÓñòÓÑç Óñ©ÓÑìÓññÓñ░ ÓññÓñò ÓñíÓÑÇÓñ¬ÓÑÇÓñ©ÓÑÇ Óñ©Óñ╣Óñ┐Óññ ÓñùÓÑìÓñ░ÓÑüÓñ¬ Óñ¼ÓÑÇ ÓñöÓñ░ Óñ©ÓÑÇ ÓñòÓÑç Óñ¬ÓÑïÓñ©ÓÑìÓñƒÓñ┐ÓñéÓñù, Óñ¬ÓÑìÓñ░ÓñÂÓñ┐ÓñòÓÑìÓñÀÓñú, Óñ¬ÓÑìÓñ░ÓññÓñ┐Óñ¿Óñ┐Óñ»ÓÑüÓñòÓÑìÓññÓñ┐, Óñ¬ÓñªÓÑïÓñ¿ÓÑìÓñ¿ÓññÓñ┐, ÓñÅÓñ¬ÓÑÇÓñÅÓñåÓñ░ Óñ©ÓÑç Óñ©ÓñéÓñ¼ÓñéÓñºÓñ┐Óññ Óñ«Óñ¥Óñ«Óñ▓ÓÑç

25

ÓñÂÓÑìÓñ░ÓÑÇ Óñ░ÓñÁÓñ┐ÓñòÓñ┐Óñ░Óñú ÓñëÓñ¼Óñ¥Óñ▓ÓÑç, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

Óñ░Óñ¥Óñ£ÓÑìÓñ» ÓñòÓÑç Óñ©Óñ¥Óñ░ÓÑìÓñÁÓñ£Óñ¿Óñ┐Óñò ÓñëÓñ¬ÓñòÓÑìÓñ░Óñ«ÓÑïÓñé, ÓñÁÓñ┐ÓñªÓÑìÓñ»ÓÑüÓññ ÓñòÓÑìÓñÀÓÑçÓññÓÑìÓñ░, ÓñòÓÑçÓñéÓñªÓÑìÓñ░ÓÑÇÓñ» Óñ©Óñ¥Óñ░ÓÑìÓñÁÓñ£Óñ¿Óñ┐Óñò ÓñëÓñ¬ÓñòÓÑìÓñ░Óñ«ÓÑïÓñé, ÓññÓÑçÓñ▓ ÓñÁÓñ┐Óñ¬ÓñúÓñ¿ ÓñòÓñéÓñ¬Óñ¿Óñ┐Óñ»ÓÑïÓñé ÓñòÓñ¥ Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ ÓñöÓñ░ ÓñàÓñ¿ÓÑüÓñ¬Óñ¥Óñ▓Óñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ¬ÓÑìÓñ░ÓñÂÓñ¥Óñ©Óñ¿ ÓñöÓñ░ Óñ©ÓÑìÓñÑÓñ¥Óñ¬Óñ¿Óñ¥ Óñ«Óñ¥Óñ«Óñ▓ÓÑç, Óñ¿Óñ¥ÓñùÓñ░Óñ┐Óñò Óñ¬ÓÑìÓñ░Óñ¥ÓñºÓñ┐ÓñòÓñ░ÓñúÓÑïÓñé / Óñ¿Óñ┐ÓñòÓñ¥Óñ»ÓÑïÓñé ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥ Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñú, ÓñåÓñê ÓñÅÓñ© ÓñÅÓñ© ÓñÅ ÓñåÓñê (ISSAI) ÓñªÓñ┐ÓñÂÓñ¥Óñ¿Óñ┐Óñ░ÓÑìÓñªÓÑçÓñÂ, Óñ¼Óñ┐Óñ£Óñ▓ÓÑÇ ÓñòÓÑìÓñÀÓÑçÓññÓÑìÓñ░ÓÑïÓñé ÓñòÓÑç ÓñåÓñêÓñƒÓÑÇ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ¬ÓÑÇ Óñ¬ÓÑÇ Óñ¬ÓÑÇ (PPP) Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

26

ÓñÂÓÑìÓñ░ÓÑÇ ÓñÁÓñ┐ÓñÂÓñ¥Óñ▓ ÓñªÓÑçÓñ©Óñ¥Óñê, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

ÓñòÓÑçÓñéÓñªÓÑìÓñ░ÓÑÇÓñ» Óñ¬ÓÑÇÓñÅÓñ©Óñ»ÓÑé - ÓññÓÑçÓñ▓ ÓñòÓÑìÓñÀÓÑçÓññÓÑìÓñ░, ÓñÁÓñ┐Óñ«Óñ¥Óñ¿Óñ¿ ÓñòÓÑìÓñÀÓÑçÓññÓÑìÓñ░ ÓñòÓñ¥ Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ ÓñöÓñ░ ÓñàÓñ¿ÓÑüÓñ¬Óñ¥Óñ▓Óñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

27

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ ÓñàÓñÑÓÑïÓñƒÓñ¥ Óñ½Óñ¥Óñ¿ÓÑÇ Óñ»ÓÑé Óñ¼ÓÑÇ Óñ░Óñ¥ÓñÁ, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò (ÓñòÓñ¥Óñ¿ÓÑéÓñ¿ÓÑÇ), Óñ¡Óñ¥Óñ░Óññ ÓñòÓÑç Óñ¿Óñ┐Óñ»ÓñéÓññÓÑìÓñ░Óñò ÓñÅÓñÁÓñé Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñò

Óñ©ÓÑéÓñÜÓñ¿Óñ¥ ÓñòÓñ¥ ÓñàÓñºÓñ┐ÓñòÓñ¥Óñ░ ÓñàÓñºÓñ┐Óñ¿Óñ┐Óñ»Óñ«, ÓñàÓñ¬ÓÑÇÓñ▓ÓÑÇÓñ» Óñ©ÓñéÓñ░ÓñÜÓñ¿Óñ¥ ÓñöÓñ░ ÓñÁÓñ┐Óñ¡Óñ¥Óñù ÓñòÓÑÇ Óñ©ÓñéÓñÜÓñ¥Óñ░ Óñ¿ÓÑÇÓññÓñ┐

28

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ Óñ¬Óñ▓ÓÑìÓñ▓ÓñÁÓÑÇ Óñ╣ÓÑïÓñ▓ÓñòÓñ░, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

Óñ¬ÓÑìÓñ░ÓñÂÓñ¥Óñ©Óñ¿, Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ Óñ░Óñ┐Óñ¬ÓÑïÓñ░ÓÑìÓñƒÓñ┐ÓñéÓñù, Óñ▓Óñ┐ÓñéÓñù Óñ£Óñ¥ÓñùÓñ░ÓÑéÓñòÓññÓñ¥

29

ÓñÂÓÑìÓñ░ÓÑÇ ÓñåÓñ░ ÓñàÓñ¿ÓñéÓññÓñ░Óñ¥Óñ«Óñ¿, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, ÓñåÓñêÓñƒÓÑÇ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, ÓñíÓÑÇÓñÅÓñåÓñê ÓñòÓÑÇ Óñ¡ÓÑéÓñ«Óñ┐ÓñòÓñ¥, ÓñòÓÑçÓñ© ÓñàÓñºÓÑìÓñ»Óñ»Óñ¿, Óñ¿ÓÑêÓññÓñ┐ÓñòÓññÓñ¥ ÓñòÓÑÇ ÓñÁÓñòÓñ¥Óñ▓Óññ ÓñöÓñ░ ÓñòÓÑìÓñ▓ÓÑïÓñ£Óñ░, Óñ«Óñ¥Óñ¿ÓñªÓñéÓñí- ÓñàÓñÁÓñºÓñ¥Óñ░ÓñúÓñ¥ÓñôÓñé ÓñöÓñ░ Óñ©ÓÑìÓñ░ÓÑïÓññÓÑïÓñé, ÓñæÓñíÓñ┐Óñƒ ÓñíÓñ┐Óñ£Óñ╝Óñ¥ÓñçÓñ¿ Óñ«ÓÑêÓñƒÓÑìÓñ░Óñ┐ÓñòÓÑìÓñ© ÓñòÓÑÇ ÓñàÓñÁÓñºÓñ¥Óñ░ÓñúÓñ¥, Óñ»ÓÑïÓñ£Óñ¿Óñ¥ Óñ©ÓÑìÓññÓñ░ Óñ¬Óñ░ Óñ¬Óñ╣ÓñÜÓñ¥Óñ¿ÓÑç ÓñùÓñÅ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ ÓñëÓñªÓÑìÓñªÓÑçÓñÂÓÑìÓñ»ÓÑïÓñé ÓñòÓÑç Óñ¼ÓÑÇÓñÜ Óñ©ÓñéÓñ¼ÓñéÓñº, Óñ©ÓñéÓññÓÑüÓñ▓Óñ┐Óññ ÓñöÓñ░ Óñ¿Óñ┐ÓñÀÓÑìÓñ¬ÓñòÓÑìÓñÀ Óñ░Óñ┐Óñ¬ÓÑïÓñ░ÓÑìÓñƒÓñ┐ÓñéÓñù,  ÓñÁÓñ┐Óñ¡Óñ¥Óñù ÓñòÓÑÇ Óñ©ÓñéÓñÜÓñ¥Óñ░ Óñ¿ÓÑÇÓññÓñ┐, Óñ»Óñ¥ÓññÓñ¥Óñ»Óñ¥Óññ ÓñòÓñ«Óñ¥Óñê ÓñòÓñ¥Óñ░ÓÑìÓñ»ÓñÂÓñ¥Óñ▓Óñ¥ Óñ¿Óñ┐Óñ░ÓÑìÓñ«Óñ¥Óñú ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥-Óñ£ÓÑïÓñûÓñ¥, ÓñÁÓñ┐Óñ¿Óñ┐Óñ»ÓÑïÓñù ÓñûÓñ¥ÓññÓÑïÓñé ÓñòÓÑÇ Óñ▓ÓÑçÓñûÓñ¥ Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñú

30

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ Óñ©Óñ░Óñ©ÓÑìÓñÁÓññÓÑÇ ÓñÁÓñ▓ÓÑìÓñ▓ÓÑÇ, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ Óñ░Óñ┐Óñ¬ÓÑïÓñ░ÓÑìÓñƒÓñ┐ÓñéÓñù

31

ÓñíÓÑëÓÑñ ÓñÁÓñ┐ÓñÂÓñ¥Óñ▓ ÓñÜÓñ¥ÓñÁÓñ░ÓÑç, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

ÓñåÓñê ÓñÅ ÓñöÓñ░ ÓñÅ ÓñíÓÑÇ ÓñòÓÑÇ Óñ©ÓñéÓñùÓñáÓñ¿Óñ¥ÓññÓÑìÓñ«Óñò Óñ©ÓñéÓñ░ÓñÜÓñ¿Óñ¥, Óñ©Óñ░ÓñòÓñ¥Óñ░ÓÑÇ Óñ▓ÓÑçÓñûÓñ¥ÓñôÓñé ÓñòÓñ¥ Óñ¬Óñ░Óñ┐ÓñÜÓñ», Óñ¬ÓÑìÓñ░ÓñªÓñ░ÓÑìÓñÂÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ Óñ¬Óñ░ ÓñåÓñê ÓñÅÓñ© ÓñÅÓñ© ÓñÅ ÓñåÓñê (ISSAI) ÓñöÓñ░ ÓñåÓñê ÓñÅÓñ¿ ÓñƒÓÑÇ Óñô ÓñÅÓñ© ÓñÅ ÓñåÓñê (INTOSAI) Óñ£ÓÑÇÓñôÓñÁÓÑÇ 9100 9199

32

ÓñÂÓÑìÓñ░ÓÑÇ ÓñÅÓñ© Óñ©Óñ░Óñ½Óñ░ÓÑç, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ© (Óñ©ÓÑçÓñÁÓñ¥Óñ¿Óñ┐ÓñÁÓÑâÓññÓÑìÓññ)

Óñ░Óñ¥Óñ£ÓÑìÓñ» ÓñÁÓñ┐ÓññÓÑìÓññ, ÓñÁÓñ┐ÓññÓÑìÓññ ÓñûÓñ¥ÓññÓÑïÓñé ÓñöÓñ░ ÓñÁÓñ┐Óñ¿Óñ┐Óñ»ÓÑïÓñù ÓñûÓñ¥ÓññÓÑïÓñé ÓñòÓÑÇ ÓññÓÑêÓñ»Óñ¥Óñ░ÓÑÇ ÓñöÓñ░ Óñ¬ÓÑìÓñ░Óñ«Óñ¥ÓñúÓñ¿

33

ÓñÂÓÑìÓñ░ÓÑÇ Óñ©ÓÑçÓñ▓ÓÑìÓñÁÓñ¥Óñ░Óñ¥Óñ£ÓÑé ÓñƒÓÑÇ, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

Óñ£ÓÑÇÓñÅÓñ©ÓñƒÓÑÇ ÓñòÓÑç ÓñûÓñ¥ÓññÓÑïÓñé Óñ¬Óñ░ Óñ¬ÓÑìÓñ░Óñ¡Óñ¥ÓñÁ

34

ÓñÂÓÑìÓñ░ÓÑÇ ÓñÅÓñ¿ ÓñÁÓÑÇ Óñ«Óñ¥ÓñÑÓñ¥ÓñÜÓñ¿, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

ÓñÁÓñ¥ÓñúÓñ┐Óñ£ÓÑìÓñ»Óñ┐Óñò Óñ▓ÓÑçÓñûÓñ¥ / Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ ÓñöÓñ░ ÓñàÓñ¿ÓÑìÓñ» Óñ©ÓñéÓñ¼ÓñéÓñºÓñ┐Óññ ÓñÁÓñ┐ÓñÀÓñ»

35

ÓñÂÓÑìÓñ░ÓÑÇ ÓñòÓÑç ÓñòÓÑâÓñÀÓÑìÓñúÓñ«ÓÑéÓñ░ÓÑìÓññÓñ┐, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

Óñ▓ÓÑïÓñò Óñ¿Óñ┐Óñ░ÓÑìÓñ«Óñ¥Óñú ÓñÁÓñ┐Óñ¡Óñ¥Óñù, ÓñÁÓñ¿ ÓñÁÓñ┐Óñ¡Óñ¥Óñù, Óñ░Óñ¥Óñ£ÓÑìÓñ» Óñ░Óñ¥Óñ£Óñ©ÓÑìÓñÁ ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥

36

ÓñÂÓÑìÓñ░ÓÑÇ ÓñÂÓñ┐ÓñÁÓñ░Óñ¥Óñ£ ÓñºÓÑéÓñ¬ÓÑç, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

Óñ¿Óñ¥ÓñçÓñ« (KNIME), ÓñƒÓÑçÓñ¼ÓÑìÓñ▓ÓÑü (Tableau)

37

Óñ©ÓÑüÓñÂÓÑìÓñ░ÓÑÇ ÓñÂÓÑüÓñ¡Óñ¥ÓñéÓñùÓÑÇ, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ¿Óñ┐ÓñªÓÑçÓñÂÓñò

ÓñôÓñ░ÓÑçÓñòÓñ▓ ÓñÅÓñ©ÓñòÓÑìÓñ»ÓÑéÓñÅÓñ▓ (Oracle SQL)

38

ÓñÂÓÑìÓñ░ÓÑÇ ÓñÁÓñ┐Óñ░ÓÑïÓñªÓñòÓñ░, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

ÓñåÓñê ÓñíÓÑÇ Óñê ÓñÅ (IDEA), Óñ©ÓÑéÓñÜÓñ¿Óñ¥ ÓñòÓñ¥ ÓñàÓñºÓñ┐ÓñòÓñ¥Óñ░ ÓñàÓñºÓñ┐Óñ¿Óñ┐Óñ»Óñ«

39

ÓñÂÓÑìÓñ░ÓÑÇ ÓñëÓñªÓñ» Óñ«Óñ¥ÓñºÓñÁÓñ░Óñ¥ÓñÁ ÓñÂÓñ┐ÓñéÓñªÓÑç, ÓñåÓñêÓñÅ ÓñöÓñ░ ÓñÅÓñÅÓñ©, ÓñÁÓñ░Óñ┐ÓñÀÓÑìÓñá ÓñëÓñ¬ Óñ«Óñ╣Óñ¥Óñ▓ÓÑçÓñûÓñ¥ÓñòÓñ¥Óñ░

ÓñåÓñê ÓñÅÓñ© ÓñÅÓñ© ÓñÅ ÓñåÓñê (ISSAI) ÓñöÓñ░ Óñ¿Óñ┐ÓñÀÓÑìÓñ¬Óñ¥ÓñªÓñ¿ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥ ÓñªÓñ┐ÓñÂÓñ¥Óñ¿Óñ┐Óñ░ÓÑìÓñªÓÑçÓñÂ,

ÓñåÓñêÓñƒÓÑÇ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, ÓñÅÓñ©ÓñÅÓñ¬ÓÑÇ (SAP) ÓñåÓñºÓñ¥Óñ░Óñ┐Óññ ÓñêÓñåÓñ░Óñ¬ÓÑÇ (ERP) Óñ©Óñ┐Óñ©ÓÑìÓñƒÓñ« ÓñòÓñ¥ Óñ▓ÓÑçÓñûÓñ¥Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥, Óñ¬ÓÑìÓñ░ÓñÂÓñ┐ÓñòÓÑìÓñÀÓñòÓÑïÓñé ÓñòÓÑç Óñ▓Óñ┐ÓñÅ Óñ¬ÓÑìÓñ░ÓñÂÓñ┐ÓñòÓÑìÓñÀÓñú, Óñ░Óñ¥Óñ£ÓÑìÓñ» ÓñÁÓñ┐ÓññÓÑìÓññ Óñ¬Óñ░ ÓñÁÓñ┐ÓññÓÑìÓññÓÑÇÓñ» Óñ▓ÓÑçÓñûÓñ¥ Óñ¬Óñ░ÓÑÇÓñòÓÑìÓñÀÓñ¥