ىُحزنا ٌاًحزنا للها ىسب
ىهًعا مق (
)ٍُُيؤًنا و هنىسر و ىكهًع للها يزُسف ا
قذص
ىُظعنا للها
ًنإ
ءٍشب ٍُع لاخبَ ىن و ازُغص ٍَاُبر ٍي , مجو زع للها ذعب ٌدىجو ببس ٌاك ٍي
ٍَُىُحنا ٌذناو
ذيأ
و اًهزًع ٍف للها
ٍسحأ
.ءازجنا زُخ ٍُع اًهازج و. اًهياتخ
ًنإ
ٍخأ
و
ٍتاىخأ
تُناغنا
و
ًنإ
.زياع تهئاع و ةزجَىب زُشب تهئاع ٍي مك
ًنإ
ىهب ٍُتعًج ٍي مك
,لاُي, ءاًسا تبحًنا و تقاذصنا
...ٌاًَا.تًُسَ
تبساحًنا و تُناًنا وىهعنا ىسق ةذتاسأ عًُج ًنإ
.
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ةماعلا ةمدقملا
ةماعلا ةمدقملا
ب
ةماعلا ةمدقملا
ج
ةماعلا ةمدقملا
د
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(
(IFAC
P214,2001
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Wierseman&Roblin
wit& Meyer
53
Daniel & Bernard
3
Bernard. Martory ,Daniel Crozet ,Gestion des ressource humaines,pilotage social et
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Jean Yves
Jean Yves saulquin , Gestion des ressources humaines et perfermance des services :
les cas des etabliss-ementssocio-sanitaire,Revue de gestion des Ressource Humaines n
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La création
"
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http://www.linkedin.com
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Williams & Heinz
COSO
The institule of risk management, A risk management standards, london, aimic
publishing, 2002, p02
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acid-free paper, 2005, p03.
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1Institue of internal auditors IIA, Code of Ethics and Standards, professional praclice of
internal auditing, 2004, p01
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