<div dir="rtl"><div align="right">
<table class="gmail-MediumList21" dir="rtl" border="1" cellspacing="0" cellpadding="0" align="right" width="0" style="width:534pt;border-collapse:collapse;border:none;margin-left:6.75pt;margin-right:6.75pt">
<tbody><tr style="height:399.85pt">
<td width="712" valign="top" style="width:534pt;border:4.5pt double windowtext;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;padding:0cm 5.4pt;height:399.85pt">
<p align="center" dir="RTL" style="margin:0cm 0cm 0.0001pt;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:36pt;font-family:Arial,sans-serif;color:black">الدار العربية للتنمية الادارية</span></b><b><span lang="AR-EG" style="font-size:36pt;font-family:Arial,sans-serif;color:black"></span></b></p>
<p align="center" dir="RTL" style="margin:0cm 0cm 0.0001pt;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:28pt;font-family:Arial,sans-serif;color:black">وحدة الشهادات المتخصصه</span></b><b><span dir="LTR" style="font-size:28pt;font-family:Arial,sans-serif;color:black"></span></b></p>
<p align="center" dir="RTL" style="margin:0cm 0cm 0.0001pt;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:28pt;font-family:Arial,sans-serif;color:black">تدعوكم للمشاركه في:</span></b></p>
<p align="center" dir="RTL" style="margin:0cm 0cm 0.0001pt;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:28pt;font-family:Arial,sans-serif;color:black">شهادة:</span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;text-indent:1cm;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span dir="LTR" style="font-size:26pt;font-family:Calibri,sans-serif;color:red">certified
professional internal auditor</span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;text-indent:1cm;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:48pt;color:black">مدقق داخلي مهني معتمد </span></b><b><span dir="LTR" style="font-size:48pt;color:black"></span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:16pt;font-family:"Simplified Arabic",serif;color:black">اعتماد بريطاني</span></b><b><span lang="AR-EG" style="font-size:16pt;font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:16pt;font-family:"Simplified Arabic",serif;color:black">مكان
الانعقاد : القاهرة </span></b><b><u><span lang="AR-EG" style="font-size:20pt;font-family:"Simplified Arabic",serif;color:red">او</span></u></b><b><span lang="AR-EG" style="font-size:16pt;font-family:"Simplified Arabic",serif;color:black"> اونلايين في حالة تعذر الحضور</span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:14pt;font-family:"Simplified Arabic",serif;color:black">موعد
الانعقاد : من </span></b><span dir="LTR"></span><span dir="LTR"></span><b><span lang="AR-EG" dir="LTR" style="font-size:14pt;font-family:Calibri,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span> </span></b><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-EG" style="font-size:14pt;font-family:"Simplified Arabic",serif;color:black"><span dir="RTL"></span><span dir="RTL"></span>25
الي 29 ابريل 2021 م</span></b></p>
<p dir="RTL" style="margin:6pt 0cm;text-align:right;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:14pt;font-family:Arial,sans-serif;color:rgb(192,0,0)">المدقق</span></b><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:rgb(192,0,0)"> </span></b><b><span lang="AR-SA" style="font-size:14pt;font-family:Arial,sans-serif;color:rgb(192,0,0)">الداخلي
المعتمد</span></b><span lang="AR-SA" style="font-size:14pt;font-family:Arial,sans-serif;color:rgb(192,0,0)"> </span><span dir="LTR"></span><span dir="LTR"></span><b><span lang="AR-SA" dir="LTR" style="font-size:16pt;font-family:Arial,sans-serif;color:rgb(192,0,0)"><span dir="LTR"></span><span dir="LTR"></span> </span></b><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">هي </span></b><span class="gmail-MsoHyperlink" style="color:blue;text-decoration-line:underline"><b><span style="font-family:Arial,sans-serif;color:black;text-decoration-line:none"><a href="https://ar.wikipedia.org/wiki/%D8%B4%D9%87%D8%A7%D8%AF%D8%A9" title="شهادة" style="color:blue"><span lang="AR-SA" style="color:black;text-decoration-line:none">شهادة</span></a></span></b></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Arial,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span> </span></b><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">محاسبية تم </span></b><b><span lang="AR-EG" style="font-family:Arial,sans-serif;color:black">تصميمها</span></b><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">
لتمكين المهنيين في مجال التدقيق الداخلي من التميز في الأداء. </span></b></p>
<p dir="RTL" style="margin:6pt 0cm;text-align:right;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">إن
الحصول على هذه الشهادة من قبل العاملين في هذا المجال يحقق لهم العديد من
المزايا، نوجزها فيما يلي</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Arial,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span> :</span></b></p>
<p dir="RTL" style="margin:6pt 0cm;text-align:right;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">تعتبر
شهادة المدقق الداخلي المعتمد شهادة زمالة للمدققين الداخليين الأمريكيين</span></b></p>
<p dir="RTL" style="margin:6pt 21pt 6pt 0cm;text-align:right;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">أ-<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">احتياج
سوق العمل لحاملي هذه الشهادة ومن ثم ارتفاع قيمة المزايا والفرص الوظيفية لهم </span></b></p>
<p dir="RTL" style="margin:6pt 21pt 6pt 0cm;text-align:right;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">ب-<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman""> </span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:Arial,sans-serif;color:black">تساعد هذه الشهادة في إعداد جيل جديد من
المحاسبين العرب المؤهلين تأهيلاً مهنياً عالمياً، لمواجهة التحديات الاقتصادية
التي يواجهها العالم العربي في عصر العولمة</span></b></p>
<p dir="RTL" style="margin:6pt 3pt 6pt 0cm;text-align:right;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(192,0,0)"> المحاور: </span></b><b><span dir="LTR" style="font-size:18pt;font-family:Arial,sans-serif;color:rgb(192,0,0)"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:14pt;font-family:"Traditional Arabic",serif;color:rgb(192,0,0);background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial">الجزء الأول: اساسيات التدقيق الداخلي.</span></b><b><span dir="LTR" style="font-size:14pt;font-family:"Traditional Arabic",serif;color:rgb(192,0,0);background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>1 - الأرشادات الألزامية.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial">أ- تعريف التدقيق الداخلي.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial">ب- مبادئ أخلاقيات المهنة.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial">ت- المعايير الدولية.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>2- الرقابة الداخلية والمخاطر.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>3- تنفيذ مهام التدقيق الداخلي (أدوات
وتقنيات التدقيق).</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:14pt;font-family:"Traditional Arabic",serif;color:rgb(192,0,0);background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial">الجزء الثاني: تنفيذ التدقيق الداخلي.</span></b><b><span dir="LTR" style="font-size:14pt;font-family:"Traditional Arabic",serif;color:rgb(192,0,0);background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>1- إدارة نشاط التدقيق الداخلي.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>2- إدارة مهام التدقيق.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>3- مخاطر الأحتيال والرقابة.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:14pt;font-family:"Traditional Arabic",serif;color:rgb(192,0,0);background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial">الجزء الثالث: عناصر المعرفة الخاصة بالتدقيق
الداخلي.</span></b><b><span dir="LTR" style="font-size:14pt;font-family:"Traditional Arabic",serif;color:rgb(192,0,0);background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>1- الحوكمة / اخلاقيات العمل.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>2- إدارة المخاطر.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>3- بناء المنظمات / عمليات الأعمال
ومخاطرها.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>4- الأتصال.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>5- الإدارة / مبادئ القيادة.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>6- تكنولوجيا المعلومات / استمرارية
الأعمال.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>7- المحاسبة المالية والتمويل.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>8- المحاسبة الإدارية.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span dir="RTL"></span><span dir="RTL"></span><b><span lang="AR-SA" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"><span dir="RTL"></span><span dir="RTL"></span>9- بيئات العمل العالمية.</span></b><b><span dir="LTR" style="font-size:13.5pt;font-family:"Traditional Arabic",serif;color:black;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial"></span></b></p>
<p class="MsoNormal" dir="RTL" style="text-align:right;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:16pt;font-family:"Simplified Arabic",serif;color:red">اهداف التدقيق:</span></b></p>
<p class="gmail-MsoListParagraphCxSpFirst" dir="RTL" style="margin:0cm 36pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-family:Wingdings;color:black">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black">اكتشاف أي انحراف في تنفيذ خطط وسياسات المؤسسة لضمان عدم ضياع
أموال المؤسسة</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Calibri,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p class="gmail-MsoListParagraphCxSpMiddle" dir="RTL" style="margin:0cm 36pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-family:Wingdings;color:black">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black">تدقيق جميع المعلومات المالية التي تعرض على الإدارة العليا للتأكد
من صحتها و دقتها</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Calibri,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p class="gmail-MsoListParagraphCxSpMiddle" dir="RTL" style="margin:0cm 36pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-family:Wingdings;color:black">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black">منع أي غش أو تحريف تتعرض له البيانات المالية</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Calibri,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p class="gmail-MsoListParagraphCxSpMiddle" dir="RTL" style="margin:0cm 36pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-family:Wingdings;color:black">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black">حماية أصول المؤسسة من التعرض للنهب والسرقة</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Calibri,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p class="gmail-MsoListParagraphCxSpMiddle" dir="RTL" style="margin:0cm 36pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-family:Wingdings;color:black">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black">تقييم أداء العاملين الإداري و المالي بالمؤسسة، و مدى تحملهم
للمسؤوليات الموكلة لهم</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Calibri,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p class="gmail-MsoListParagraphCxSpMiddle" dir="RTL" style="margin:0cm 36pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-family:Wingdings;color:black">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black">الاستعانة بالبيانات والمعلومات المحاسبية الصحيحة فقط في اتخاذ
القرارات الإدارية</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Calibri,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p class="gmail-MsoListParagraphCxSpMiddle" dir="RTL" style="margin:0cm 36pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-family:Wingdings;color:black">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black">تقييم كفاءة استخدام الموارد الاقتصادية للمؤسسة</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Calibri,sans-serif;color:black"><span dir="LTR"></span><span dir="LTR"></span>.</span></b><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p class="gmail-MsoListParagraphCxSpLast" dir="RTL" style="margin:0cm 36pt 0.0001pt 0cm;text-align:right;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span style="font-family:Wingdings;color:black">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-weight:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span></b><span dir="RTL"></span><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black">تدقيق جميع مصروفات وإيرادات المؤسسة للتأكد من أنها جميعاً تذهب
إلى مكانها الصحيح.</span></b></p>
<p dir="RTL" style="margin:0cm 0cm 0.0001pt 5.65pt;text-align:right;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:14pt;line-height:115%;font-family:"Simplified Arabic",serif;color:black"> </span></b></p>
<p dir="RTL" style="margin:0cm 5.65pt 0.0001pt;text-align:right;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:14pt;line-height:115%;font-family:"Simplified Arabic",serif;color:rgb(192,0,0)">المستهدفين</span></b><b><span lang="AR-SA" style="font-size:14pt;line-height:115%;font-family:"Simplified Arabic",serif;color:black">:</span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:6pt 0cm;text-align:right;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-family:Arial,sans-serif">تشمل الفئات المرشحة للحصول على هذه الشهادة
عدداً من المتخصصين في حقل التدقيق الداخلي والمجال المالي والمحاسبي ومنهم</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family:Arial,sans-serif"><span dir="LTR"></span><span dir="LTR"></span>:</span></b></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 36pt 1.2pt 16.8pt;text-align:right;line-height:19.2pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Wingdings">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span><span dir="RTL"></span><span lang="AR-SA" style="font-family:Arial,sans-serif">كافة</span><span lang="AR-SA" style="font-size:11pt;font-family:Arial,sans-serif"> </span><span lang="AR-SA" style="font-family:Arial,sans-serif">المتخصصين والعاملين
في مجال التدقيق المالي والإداري بالشركات والبنوك وشركات التمويل الاستثمار</span><span dir="LTR" style="font-family:Arial,sans-serif"></span></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 36pt 1.2pt 16.8pt;text-align:right;line-height:19.2pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Wingdings">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span><span dir="RTL"></span><span lang="AR-SA" style="font-family:Arial,sans-serif">مدققي القطاع الخاص والحكومي</span><span dir="LTR" style="font-family:Arial,sans-serif"></span></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 36pt 1.2pt 16.8pt;text-align:right;line-height:19.2pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Wingdings">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span><span dir="RTL"></span><span lang="AR-SA" style="font-family:Arial,sans-serif">المدراء الماليون الراغبون في الحصول على تأهيل مهني يوثق خبرتهم
العملية، وكسب المعرفة التي تمكنهم من أداء مهامهم الوظيفية بأسلوب ومنهج علمي
متطور</span><span dir="LTR" style="font-family:Arial,sans-serif"></span></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 36pt 1.2pt 16.8pt;text-align:right;line-height:19.2pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Wingdings">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span><span dir="RTL"></span><span lang="AR-SA" style="font-family:Arial,sans-serif">كافة العاملين في المجال المحاسبي الراغبون في الحصول على تأهيل
مهني يمكنهم من تولي وظائف قيادية في مجال المحاسبي المالي</span><span dir="LTR" style="font-family:Arial,sans-serif"></span></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 36pt 1.2pt 16.8pt;text-align:right;line-height:19.2pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Wingdings">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span><span dir="RTL"></span><span lang="AR-SA" style="font-family:Arial,sans-serif">المحاسبون المهنيون الراغبون في الحصول على فرص وظيفية أكثر
تقدما في مجال عملهم</span><span dir="LTR" style="font-family:Arial,sans-serif"></span></p>
<p class="MsoNormal" dir="RTL" style="margin:0cm 36pt 1.2pt 16.8pt;text-align:right;line-height:19.2pt;background-image:initial;background-position:initial;background-size:initial;background-repeat:initial;background-origin:initial;background-clip:initial;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span style="font-size:10pt;font-family:Wingdings">Ø<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">
</span></span><span dir="RTL"></span><span lang="AR-SA" style="font-family:Arial,sans-serif">خريجي كليات التجارة والعلوم الإدارية</span><span dir="LTR" style="font-family:Arial,sans-serif"></span></p>
<p dir="RTL" style="margin:0cm 5.65pt 0.0001pt;text-align:right;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:11pt;line-height:115%;font-family:"Simplified Arabic",serif;color:black"> </span></b></p>
<p dir="RTL" style="margin:0cm 5.65pt 0.0001pt;text-align:right;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:14pt;line-height:115%;font-family:"Simplified Arabic",serif;color:black">وبهذه المناسبة يسعدنا دعوتكم للمشاركة وتعميم خطابنا على المهتمين
بمــوضـوع الشهاده وإفادتنا بمن تقترحون توجيه الدعوة لهم.</span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="margin:0cm 18pt 0.0001pt 0cm;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span class="gmail-MsoHyperlink" style="color:blue;text-decoration-line:underline"><b><span style="font-size:22pt;font-family:Arial,sans-serif"><a href="https://docs.google.com/forms/d/e/1FAIpQLSfPSy3F8twZAOQw7xwFHkuRZvT9N5UgIcW_vCZ26VWkVGWRuQ/viewform" style="color:blue"><span lang="AR-SA">للتسجيل اضغط هنا</span></a></span></b></span><b><span lang="AR-SA" style="font-size:22pt;font-family:Arial,sans-serif;color:rgb(102,102,102)"></span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-family:"Simplified Arabic",serif;color:black"> </span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:16pt;color:rgb(192,0,0)"> </span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:16pt;color:rgb(192,0,0)">لمزيد من المعلومات يمكنكم
التواصل مع</span></b><span dir="LTR" style="color:black"></span></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:16pt;color:rgb(192,0,0)">مدير التدريب</span></b><span lang="AR-SA" style="color:black"></span></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:16pt;color:rgb(192,0,0)">أ / ريهان سالم</span></b><span lang="AR-SA" style="color:black"></span></p>
<p align="center" dir="RTL" style="margin:0cm 5.65pt 0.0001pt;text-align:center;line-height:115%;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><span class="gmail-MsoHyperlink" style="color:blue;text-decoration-line:underline"><b><span style="font-size:16pt;line-height:115%;font-family:Arial,sans-serif"><a href="https://api.whatsapp.com/send?phone=201006000691" style="color:blue"><span lang="AR-EG" style="font-family:"Times New Roman",serif">للتواصل عبر الواتس اضغط هنا</span></a></span></b></span><b><span lang="AR-EG" style="font-size:14pt;line-height:115%;font-family:"Simplified Arabic",serif;color:black"></span></b></p>
<p align="center" dir="RTL" style="margin:0cm 0cm 0.0001pt;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:14pt;font-family:Arial,sans-serif;color:black"> </span></b></p>
<p align="center" dir="RTL" style="margin:0cm 0cm 0.0001pt;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:14pt;font-family:Arial,sans-serif;color:black">هاتف 0020237800583 -
0020237800693</span></b><span lang="AR-SA" style="color:black"></span></p>
<p align="center" dir="RTL" style="margin:0cm 0cm 0.0001pt;text-align:center;direction:rtl;unicode-bidi:embed;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-SA" style="font-size:14pt;font-family:Arial,sans-serif;color:black">فاكس 0020237800573 </span></b><b><span lang="AR-EG" style="font-size:14pt;font-family:Arial,sans-serif;color:black">- 0020235866323</span></b><b><span lang="AR-SA" style="font-size:14pt;font-family:Arial,sans-serif;color:black"></span></b></p>
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</tbody></table>
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<p class="MsoNormal" dir="RTL" style="text-align:right;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><u><span lang="AR-EG" style="font-family:Arial,sans-serif"><span style="text-decoration-line:none"> </span></span></u></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:14pt;font-family:Arial,sans-serif"> </span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:14pt;font-family:Arial,sans-serif"> </span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:14pt;font-family:Arial,sans-serif"> </span></b></p>
<p class="MsoNormal" align="center" dir="RTL" style="text-align:center;direction:rtl;unicode-bidi:embed;margin:0cm 0cm 0.0001pt;font-size:12pt;font-family:"Times New Roman",serif"><b><span lang="AR-EG" style="font-size:14pt;font-family:Arial,sans-serif"> </span></b></p></div>
<p></p>
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