{"id":11293,"date":"2014-02-27T15:08:03","date_gmt":"2014-02-27T11:08:03","guid":{"rendered":"http:\/\/umba.am\/?p=11293"},"modified":"2023-04-14T15:09:40","modified_gmt":"2023-04-14T11:09:40","slug":"%d5%b0%d5%a1%d5%a3%d5%b4-%d5%b0%d5%a1%d6%80%d5%a3%d5%a5%d5%ac%d5%ab-%d5%a1%d5%b6%d5%a4%d5%a1%d5%b4%d5%b6%d5%a5%d6%80","status":"publish","type":"post","link":"https:\/\/umba.am\/am\/news\/%d5%b0%d5%a1%d5%a3%d5%b4-%d5%b0%d5%a1%d6%80%d5%a3%d5%a5%d5%ac%d5%ab-%d5%a1%d5%b6%d5%a4%d5%a1%d5%b4%d5%b6%d5%a5%d6%80\/","title":{"rendered":"\u0540\u0531\u0533\u0544 \u0570\u0561\u0580\u0563\u0565\u056c\u056b \u0561\u0576\u0564\u0561\u0574\u0576\u0565\u0580"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text el_class=&#8221;text-justify&#8221;]\u0541\u0565\u0566 \u0565\u0576\u0584 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0578\u0582\u0574 \u057f\u0565\u0572\u0565\u056f\u0561\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u00ab\u0546\u0565\u0580\u0584\u056b\u0576 \u0531\u0578\u0582\u0564\u056b\u057f\u0578\u0580\u0576\u0565\u0580\u056b \u053b\u0576\u057d\u057f\u056b\u057f\u0578\u0582\u057f-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576\u0568\u00bb \u0540\u053f-\u056b (\u0546\u0531\u053b-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576) \u0574\u0561\u057d\u056b\u0576:<\/p>\n<p>\u0531\u0575\u0576 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0578\u0582\u0574 \u0567 1941\u0569. h\u056b\u0574\u0576\u0561\u0564\u0580\u057e\u0561\u056e \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u00abInstitute of Internal Auditors\u00bb \u056f\u0561\u0566\u0574\u0561\u056f\u0565\u0580\u057a\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0568, \u0578\u0580\u0568 \u0570\u0561\u0576\u0564\u056b\u057d\u0561\u0576\u0578\u0582\u0574 \u0567 \u0576\u0565\u0580\u0584\u056b\u0576 \u0561\u0578\u0582\u0564\u056b\u057f\u056b \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u0570\u056b\u0574\u0576\u0561\u0564\u056b\u0580, \u0561\u057c\u0561\u057b\u0561\u057f\u0561\u0580 \u0570\u0565\u057f\u0561\u0566\u0578\u057f\u0578\u0572 \u0578\u0582 \u056f\u0580\u0569\u0578\u0572 \u0587 \u057f\u0580\u0561\u0574\u0561\u0564\u0580\u0578\u0582\u0574 \u0567 \u057f\u0561\u0580\u0562\u0565\u0580 \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u0578\u0580\u0561\u056f\u0561\u057e\u0578\u0580\u0578\u0582\u0574\u0576\u0565\u0580 (CIA, CRMA, CCSA, CFSA, CGAP): \u0531\u0575\u0576 \u0574\u056b\u0561\u057e\u0578\u0580\u0578\u0582\u0574 \u0567 190 \u0565\u0580\u056f\u0580\u0576\u0565\u0580\u056b 190 \u0570\u0561\u0566. \u0561\u0576\u0564\u0561\u0574\u0576\u0565\u0580\u056b \u0587 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u057e\u0561\u056e \u0567 \u0577\u0578\u0582\u0580\u057b 109 \u0565\u0580\u056f\u0580\u0576\u0565\u0580\u0578\u0582\u0574, \u0561\u0575\u0564 \u0569\u057e\u0578\u0582\u0574\u055d \u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576\u0578\u0582\u0574:<\/p>\n<p>\u0546\u0531\u053b-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576\u056b \u0561\u057c\u0561\u0584\u0565\u056c\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576 \u0567 \u0570\u0561\u0576\u0564\u056b\u057d\u0561\u0576\u0561\u056c \u0540\u0540 \u057f\u0561\u0580\u0561\u056e\u0584\u0578\u0582\u0574 \u00ab\u0576\u0565\u0580\u0584\u056b\u0576 \u0561\u0578\u0582\u0564\u056b\u057f\u00bb \u0574\u0561\u057d\u0576\u0561\u0563\u056b\u057f\u0578\u0582\u0569\u0575\u0561\u0576 \u0566\u0561\u0580\u0563\u0561\u0581\u0574\u0561\u0576\u0568 \u056d\u0569\u0561\u0576\u0578\u0572, \u056b\u0576\u0579\u057a\u0565\u057d \u0576\u0561\u0587 \u0576\u0565\u0580\u0584\u056b\u0576 \u0561\u0578\u0582\u0564\u056b\u057f\u0578\u0580\u0576\u0565\u0580\u056b\u0576 \u0574\u0561\u057d\u0576\u0561\u0563\u056b\u057f\u0561\u056f\u0561\u0576 \u0561\u057b\u0561\u056f\u0581\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u0581\u0578\u0582\u0581\u0561\u0562\u0565\u0580\u0578\u0572 \u0561\u057c\u0561\u057b\u0561\u057f\u0561\u0580 \u056f\u0561\u0566\u0574\u0561\u056f\u0565\u0580\u057a\u0578\u0582\u0569\u0575\u0578\u0582\u0576: \u0540\u056b\u0574\u0576\u0561\u0564\u0580\u0574\u0561\u0576 \u057a\u0561\u0570\u056b\u0576 \u0546\u0531\u053b-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576\u056b\u0576 \u0561\u0576\u0564\u0561\u0574\u0561\u056f\u0581\u0578\u0582\u0574 \u0567\u056b\u0576 \u057f\u0561\u0580\u0562\u0565\u0580 \u0578\u056c\u0578\u0580\u057f\u0576\u0565\u0580\u0568 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0578\u0572 (\u053f\u0565\u0576\u057f\u0580\u0578\u0576\u0561\u056f\u0561\u0576 \u0562\u0561\u0576\u056f, \u0586\u056b\u0576\u0561\u0576\u057d\u0576\u0565\u0580\u056b \u0576\u0561\u056d\u0561\u0580\u0561\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576, \u0561\u057c\u0587\u057f\u0580\u0561\u0575\u056b\u0576 \u0562\u0561\u0576\u056f\u0565\u0580, \u0561\u057a\u0561\u0570\u0578\u057e\u0561\u0563\u0580\u0561\u056f\u0561\u0576 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580, \u0570\u0565\u057c\u0561\u0570\u0561\u0572\u0578\u0580\u0564\u0561\u056f\u0581\u0574\u0561\u0576 \u0578\u056c\u0578\u0580\u057f\u056b \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580, \u0561\u0578\u0582\u0564\u056b\u057f\u0578\u0580\u0561\u056f\u0561\u0576 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580 \u0587 \u0570\u0561\u0576\u0580\u0561\u0575\u056b\u0576 \u0570\u0561\u057f\u057e\u0561\u056e\u056b \u056f\u0561\u057c\u0578\u0582\u0575\u0581\u0576\u0565\u0580) \u0576\u0565\u0580\u0584\u056b\u0576 \u0561\u0578\u0582\u0564\u056b\u057f\u0578\u057e \u0587 \u057c\u056b\u057d\u056f\u0565\u0580\u056b \u056f\u0561\u057c\u0561\u057e\u0561\u0580\u0574\u0561\u0574\u0562 \u0566\u0562\u0561\u0572\u057e\u0578\u0572 32 \u0574\u0561\u057d\u0576\u0561\u0563\u0565\u057f\u0576\u0565\u0580: \u0546\u0565\u0580\u056f\u0561\u0575\u0578\u0582\u0574\u057d \u0546\u0531\u053b-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576\u056b\u0576 \u0561\u0576\u0564\u0561\u0574\u0561\u056f\u0581\u0578\u0582\u0574 \u0565\u0576 \u0561\u057e\u0565\u056c\u056b \u0584\u0561\u0576 80 \u0574\u0561\u057d\u0576\u0561\u0563\u0565\u057f\u0576\u0565\u0580:<\/p>\n<p>\u0546\u0531\u053b-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576\u0568 \u057d\u0578\u0582\u0575\u0576 \u0569\u057e\u0561\u056f\u0561\u0576\u056b \u0574\u0561\u0575\u056b\u057d\u056b 15-16-\u0568 \u00ab\u0532\u0565\u057d\u057f \u057e\u0565\u057d\u057f\u0565\u057c\u0576 \u056f\u0578\u0576\u0563\u0580\u0565\u057d\u00bb h\u0575\u0578\u0582\u0580\u0561\u0576\u0578\u0581\u0578\u0582\u0574 \u056f\u0561\u0566\u0574\u0561\u056f\u0565\u0580\u057a\u0578\u0582\u0574 \u0567 \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u056f\u0578\u0576\u0586\u0565\u0580\u0561\u0576\u057d: \u053f\u0578\u0576\u0586\u0565\u0580\u0561\u0576\u057d\u056b\u0576 \u0574\u0561\u057d\u0576\u0561\u056f\u0581\u0565\u056c\u0578\u0582 \u0565\u0576 \u0535\u057e\u0580\u0578\u057a\u0561\u056f\u0561\u0576 \u057f\u0561\u0580\u0562\u0565\u0580 \u0565\u0580\u056f\u0580\u0576\u0565\u0580\u056b\u0581 (\u0546\u056b\u0564\u0565\u057c\u056c\u0561\u0576\u0564\u0576\u0565\u0580, \u0531\u057e\u057d\u057f\u0580\u056b\u0561, \u054c\u0578\u0582\u0574\u056b\u0576\u056b\u0561, \u0540\u0578\u0582\u0576\u0563\u0561\u0580\u056b\u0561, \u0548\u0582\u056f\u0580\u0561\u056b\u0576\u0561, \u054d\u056c\u0578\u057e\u0561\u056f\u056b\u0561) \u056a\u0561\u0574\u0561\u0576\u0561\u056e \u0562\u0561\u0576\u0561\u056d\u0578\u057d\u0576\u0565\u0580: \u0554\u0576\u0576\u0561\u0580\u056f\u0574\u0561\u0576 \u0570\u056b\u0574\u0576\u0561\u056f\u0561\u0576 \u0569\u0565\u0574\u0561\u0576\u0565\u0580\u0568 \u057e\u0565\u0580\u0561\u0562\u0565\u0580\u0578\u0582\u0574 \u0565\u0576 \u0576\u0565\u0580\u0584\u056b\u0576 \u0561\u0578\u0582\u0564\u056b\u057f\u056b, \u0576\u0565\u0580\u0584\u056b\u0576 \u0570\u057d\u056f\u0578\u0572\u0578\u0582\u0569\u0575\u0561\u0576 \u0587 \u057c\u056b\u057d\u056f\u0565\u0580\u056b \u056f\u0561\u057c\u0561\u057e\u0561\u0580\u0574\u0561\u0576 \u057e\u0580\u0561 \u0561\u0566\u0564\u0578\u0572 \u0563\u0578\u0580\u056e\u0578\u0576\u0576\u0565\u0580\u056b\u0576, \u056b\u0576\u0579\u057a\u0565\u057d \u0576\u0561\u0587 \u057f\u0565\u0572\u0565\u056f\u0561\u057f\u057e\u0561\u056f\u0561\u0576 \u057f\u0565\u056d\u0576\u0578\u056c\u0578\u0563\u056b\u0561\u0576\u0565\u0580\u056b\u0576:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" style=\"vertical-align: middle;\" src=\"http:\/\/umba.am\/pics\/2014\/01\/pdf-icon.jpg\" alt=\"\" width=\"30\" height=\"31\" \/><a href=\"http:\/\/umba.am\/pics\/2014\/02\/IIA-Armenia_Business_Union-am.pdf\" target=\"_blank\" rel=\"noopener\">\u00ab\u0546\u0565\u0580\u0584\u056b\u0576 \u0531\u0578\u0582\u0564\u056b\u057f\u0578\u0580\u0576\u0565\u0580\u056b \u053b\u0576\u057d\u057f\u056b\u057f\u0578\u0582\u057f-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576\u0568\u00bb \u0540\u053f<\/a><\/p>\n<p><strong>\u0540\u0531\u0533\u0544 \u057f\u0576\u0585\u0580\u056b\u0576\u0578\u0582\u0569\u0575\u0578\u0582\u0576<\/strong>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text el_class=&#8221;text-justify&#8221;]\u0541\u0565\u0566 \u0565\u0576\u0584 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0578\u0582\u0574 \u057f\u0565\u0572\u0565\u056f\u0561\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u00ab\u0546\u0565\u0580\u0584\u056b\u0576 \u0531\u0578\u0582\u0564\u056b\u057f\u0578\u0580\u0576\u0565\u0580\u056b \u053b\u0576\u057d\u057f\u056b\u057f\u0578\u0582\u057f-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576\u0568\u00bb \u0540\u053f-\u056b (\u0546\u0531\u053b-\u0540\u0561\u0575\u0561\u057d\u057f\u0561\u0576) \u0574\u0561\u057d\u056b\u0576: \u0531\u0575\u0576 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0578\u0582\u0574 \u0567 1941\u0569. h\u056b\u0574\u0576\u0561\u0564\u0580\u057e\u0561\u056e \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u00abInstitute of Internal Auditors\u00bb \u056f\u0561\u0566\u0574\u0561\u056f\u0565\u0580\u057a\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0568, \u0578\u0580\u0568 \u0570\u0561\u0576\u0564\u056b\u057d\u0561\u0576\u0578\u0582\u0574 \u0567 \u0576\u0565\u0580\u0584\u056b\u0576 \u0561\u0578\u0582\u0564\u056b\u057f\u056b \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u0570\u056b\u0574\u0576\u0561\u0564\u056b\u0580, \u0561\u057c\u0561\u057b\u0561\u057f\u0561\u0580 \u0570\u0565\u057f\u0561\u0566\u0578\u057f\u0578\u0572 \u0578\u0582 \u056f\u0580\u0569\u0578\u0572 \u0587 \u057f\u0580\u0561\u0574\u0561\u0564\u0580\u0578\u0582\u0574 \u0567 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\u0567<\/p>\n","protected":false},"author":2,"featured_media":11295,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50,8],"tags":[],"class_list":["post-11293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-50","category-news"],"_links":{"self":[{"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/posts\/11293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/comments?post=11293"}],"version-history":[{"count":3,"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/posts\/11293\/revisions"}],"predecessor-version":[{"id":11297,"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/posts\/11293\/revisions\/11297"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/media\/11295"}],"wp:attachment":[{"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/media?parent=11293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/categories?post=11293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/umba.am\/am\/wp-json\/wp\/v2\/tags?post=11293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}