{"id":2366,"date":"2023-03-15T15:08:08","date_gmt":"2023-03-15T13:08:08","guid":{"rendered":"https:\/\/www.ucy.ac.cy\/internalaudit2\/?page_id=2366"},"modified":"2026-04-07T09:25:31","modified_gmt":"2026-04-07T06:25:31","slug":"management-and-operational-audit","status":"publish","type":"page","link":"https:\/\/www.ucy.ac.cy\/internalaudit\/home\/activities\/financial-management-operational-audit-and-special-investigations\/management-and-operational-audit\/","title":{"rendered":"\u0394\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2"},"content":{"rendered":"<ul>\n<li style=\"text-align: justify;\">\u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 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\u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03b5\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2, \u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03ac\u03c2 \u03c4\u03bf\u03c5\u03c2. \u0395\u03b9\u03c3\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b2\u03b5\u03bb\u03c4\u03af\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03ce\u03c0\u03b9\u03c3\u03b7 \u03c4\u03c5\u03c7\u03cc\u03bd \u03b1\u03b4\u03c5\u03bd\u03b1\u03bc\u03b9\u03ce\u03bd.<\/li>\n<li style=\"text-align: justify;\">\u0395\u03be\u03ad\u03c4\u03b1\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c5\u03b9\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bd\u03ad\u03c9\u03bd \u03bc\u03b5\u03b8\u03cc\u03b4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd \u03c0\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b2\u03b5\u03bb\u03c4\u03b9\u03ce\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c3\u03c5\u03bc\u03b2\u03ac\u03bb\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7 \u03bc\u03b5\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd.<\/li>\n<li style=\"text-align: justify;\">\u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 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\u03b2\u03b1\u03b8\u03bc\u03bf\u03cd \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03a0\u03b1\u03bd\u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03af\u03bf\u03c5 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u039d\u03cc\u03bc\u03bf\u03c5\u03c2, \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2, \u039a\u03b1\u03bd\u03cc\u03bd\u03b5\u03c2, \u0391\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u039f\u03b4\u03b7\u03b3\u03af\u03b5\u03c2 \u03c4\u03c9\u03bd \u03a3\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03bf\u03c5\u03bd \u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03bf\u03c5. \u0391\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7<span class=\"excerpt-hellip\"> 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