{"id":8203,"date":"2024-02-16T11:22:00","date_gmt":"2024-02-16T09:22:00","guid":{"rendered":"https:\/\/drama.digital-in.info\/?p=8203"},"modified":"2024-07-30T11:28:29","modified_gmt":"2024-07-30T08:28:29","slug":"%cf%80%ce%bb%ce%ae%cf%81%cf%89%cf%83%ce%b7-%ce%b8%ce%ad%cf%83%ce%b5%cf%89%ce%bd-%cf%84%cf%89%ce%bd-%ce%bc%ce%b5%ce%bb%cf%8e%ce%bd-%cf%84%ce%b7%cf%82-%ce%b5%cf%80%ce%b9%cf%84%cf%81%ce%bf%cf%80%ce%ae","status":"publish","type":"post","link":"https:\/\/drama.digital-in.info\/?p=8203","title":{"rendered":"\u03a0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c4\u03bf\u03c5 \u039d. 4795\/2021, \u03c3\u03c4\u03bf \u0394\u03ae\u03bc\u03bf \u0394\u03c1\u03ac\u03bc\u03b1\u03c2"},"content":{"rendered":"\n<p>\u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397 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class=\"has-text-align-center\">\u039a\u0391\u039b\u0395\u0399<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u03a4\u03bf\u03c5\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03b5\u03c1\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03c4\u03c9\u03bd \u03c4\u03c1\u03b9\u03ce\u03bd (3) \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c4\u03bf\u03c5 \u0394\u03ae\u03bc\u03bf\u03c5<br>\u0394\u03c1\u03ac\u03bc\u03b1\u03c2, \u03c0\u03bf\u03c5 \u03c5\u03c0\u03ac\u03b3\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03b5\u03b4\u03af\u03bf \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5 \u039c\u03ad\u03c1\u03bf\u03c5\u03c2 \u0391\u2019 \u03c4\u03bf\u03c5 \u039d. 4795\/2021 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\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03c3\u03c5\u03c3\u03c4\u03ae\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c4\u03c1\u03b9\u03bc\u03b5\u03bb\u03ae\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae<br>\u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03c0\u03bb\u03b7\u03c1\u03bf\u03af \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039d. 4795\/2021 \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd.<br>2. \u03a4\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03ac\u03bb\u03bb\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 2 \u03c4\u03bf\u03c5 \u03bd. 4795\/2021 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd<br>\u03bd\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03c7\u03ad\u03c3\u03b7 \u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03bc\u03b5 \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03bf \u0394\u03c1\u03ac\u03bc\u03b1\u03c2.<br>3. \u0397 \u03b8\u03b7\u03c4\u03b5\u03af\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03c1\u03af\u03b1 (3) \u03ad\u03c4\u03b7, \u03bc\u03b5 \u03b4\u03c5\u03bd\u03b1\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b9\u03c3\u03cc\u03c7\u03c1\u03bf\u03bd\u03b7\u03c2 \u03b1\u03bd\u03b1\u03bd\u03ad\u03c9\u03c3\u03b7\u03c2<br>\u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2.<br>4. \u039f \u03a0\u03c1\u03cc\u03b5\u03b4\u03c1\u03bf\u03c2 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03b1\u03c5\u03c4\u03ae\u03c2. \u03a7\u03c1\u03ad\u03b7 \u0393\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03ad\u03b1 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5<br>\u03b1\u03c3\u03ba\u03b5\u03af \u03c5\u03c0\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0394\u03ae\u03bc\u03bf\u03c5 \u0394\u03c1\u03ac\u03bc\u03b1\u03c2, \u03bf \u03bf\u03c0\u03bf\u03af\u03bf\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c3\u03c5\u03b3\u03ba\u03c1\u03cc\u03c4\u03b7\u03c3\u03ae\u03c2 \u03c4\u03b7\u03c2.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u0399\u0399. \u0399\u0394\u0399\u039f\u03a4\u0397\u03a4\u0395\u03a3 \u039c\u0395\u039b\u03a9\u039d \u03a4\u0397\u03a3 \u0395\u03a0\u0399\u03a4\u03a1\u039f\u03a0\u0397\u03a3 \u0395\u039b\u0395\u0393\u03a7\u039f\u03a5 \u2013 \u03a3\u03a5\u039d\u0395\u039a\u03a4\u0399\u039c\u03a9\u039c\u0395\u039d\u0391 \u03a0\u03a1\u039f\u03a3\u039f\u039d\u03a4\u0391 \u039a\u0391\u0399 \u039a\u03a9\u039b\u03a5\u039c\u0391\u03a4\u0391<br>1. \u03a4\u03b1 \u03bc\u03ad\u03bb\u03b7 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03b9\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2:<br>\u03b1. \u03bc\u03ad\u03bb\u03bf\u03c2 \u0394.\u0395.\u03a0. \u0391\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf\u03c5 \u0395\u03ba\u03c0\u03b1\u03b9\u03b4\u03b5\u03c5\u03c4\u03b9\u03ba\u03bf\u03cd \u0399\u03b4\u03c1\u03cd\u03bc\u03b1\u03c4\u03bf\u03c2,<br>\u03b2. \u03c0\u03c1\u03bf\u03ca\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03bf\u03c2, \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b5\u03c0\u03b9\u03c0\u03ad\u03b4\u03bf\u03c5 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u03c2, \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b1\u03c0\u03cc \u039f.\u03a4.\u0391. \u03b2\u2019 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd,<br>\u03b3. \u03c0\u03c1\u03bf\u03ca\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03bf\u03c2, \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b5\u03c0\u03b9\u03c0\u03ad\u03b4\u03bf\u03c5 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u03c2, \u03c0\u03c1\u03bf\u03b5\u03c1\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b1\u03c0\u03cc \u03b5\u03c0\u03bf\u03c0\u03c4\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03bf \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03ae<br>\u03c6\u03bf\u03c1\u03ad\u03b1 \u039f.\u03a4.\u0391. \u03b2\u2019 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd,<br>\u03b4. \u03c0\u03c1\u03bf\u03ca\u03c3\u03c4\u03ac\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03b5\u03c0\u03b9\u03c0\u03ad\u03b4\u03bf\u03c5 \u0394\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u03c2, \u03ba\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03ae \u03c0\u03b5\u03c1\u03b9\u03c6\u03b5\u03c1\u03b5\u03b9\u03b1\u03ba\u03ae\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u03ae<br>\u0391\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b7\u03c2 \u0391\u03c1\u03c7\u03ae\u03c2, \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03b5\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03c6\u03bf\u03c1\u03b5\u03af\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 22 \u03c4\u03bf\u03c5 \u03bd. 4795\/2021.<br>2. \u0393\u03b9\u03b1 \u03c4\u03b7 \u03c3\u03c5\u03b3\u03ba\u03c1\u03cc\u03c4\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af\u03c4\u03b1\u03b9 \u03ad\u03bd\u03b1 (1) \u03c4\u03bf\u03c5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd \u03bc\u03ad\u03bb\u03bf\u03c2 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03b5\u03b9 \u03ba\u03b1\u03c4\u2019 \u03b5\u03bb\u03ac\u03c7\u03b9\u03c3\u03c4\u03bf\u03bd<br>\u03b4\u03b9\u03b5\u03c4\u03ae \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1 \u03c3\u03c4\u03bf \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ae \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03cc \u03c4\u03bf\u03bc\u03ad\u03b1.<br>3. \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c3\u03c5\u03bd\u03b5\u03ba\u03c4\u03b9\u03bc\u03ce\u03bd\u03c4\u03b1\u03b9:<br>(\u03b1) \u03b7 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae \u03c0\u03c4\u03c5\u03c7\u03af\u03bf\u03c5 \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03b7\u03c2 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ae 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\u03b4\u03b9\u03b1\u03c0\u03af\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7\u03c2, \u03cc\u03c0\u03c9\u03c2 CIA Certified Internal Auditor \u03ae CFE Certified Fraud<br>Examiner \u03ae CGAP Certified Government Auditing Professional, \u03ae CCSA Certified in Control Self Assessment,<br>\u03ae CRMA Certification in Risk Management Assurance, \u03ae CFSA Certified Financial Services Auditor \u03ae QIAL<br>Qualified in Internal Audit Leadership, \u03ae BEAC Certifications for Environmental, Health and Safety Auditors \u03ae<br>\u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03bf\u03c1\u03ba\u03c9\u03c4\u03bf\u03cd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae (\u0391CCA, \u0399\u0395\u03a3\u039f\u0395\u039b), \u03ba\u03b1\u03b9<br>(\u03b2) \u03b7 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03ae \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae 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\u03a3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 C.O.S.O. (Committee of<br>Sponsoring Organisations of the Treadway Commission) \u03ba\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b2\u03ad\u03bb\u03c4\u03b9\u03c3\u03c4\u03b5\u03c2 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2, \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9<br>\u03b1\u03c0\u03cc \u03c6\u03bf\u03c1\u03b5\u03af\u03c2, \u03cc\u03c0\u03c9\u03c2 \u03b7 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae C.O.S.O. \u03ba\u03b1\u03b9 \u03c4\u03bf \u0399\u03bd\u03c3\u03c4\u03b9\u03c4\u03bf\u03cd\u03c4\u03bf \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03ce\u03bd (\u0399.\u0395.\u0395.).<br>5. \u0396\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ae\u03c2 \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 21<br>\u03c4\u03bf\u03c5 \u03bd. 4354\/2015 (\u0391\u2019 176) \u03c0\u03b5\u03c1\u03af \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>IV. \u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u0399\u0391 \u03a5\u03a0\u039f\u0392\u039f\u039b\u0397\u03a3 \u0391\u0399\u03a4\u0397\u03a3\u0397\u03a3 \u0395\u039a\u0394\u0397\u039b\u03a9\u03a3\u0397\u03a3 \u0395\u039d\u0394\u0399\u0391\u03a6\u0395\u03a1\u039f\u039d\u03a4\u039f\u03a3<br>\u0397 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03c9\u03bd \u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03b4\u03ad\u03ba\u03b1 (10) \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c1\u03c7\u03af\u03b6\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd<br>\u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03b7 \u03c4\u03b7\u03c2 \u03b1\u03bd\u03ac\u03c1\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2, \u03ae\u03c4\u03bf\u03b9 \u03b1\u03c0\u03cc 17-02-2024 \u03bc\u03ad\u03c7\u03c1\u03b9 26-02-2024.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>V. \u0391\u0399\u03a4\u0397\u03a3\u0397 \u0395\u039a\u0394\u0397\u039b\u03a9\u03a3\u0397\u03a3 \u0395\u039d\u0394\u0399\u0391\u03a6\u0395\u03a1\u039f\u039d\u03a4\u039f\u03a3<br>1. \u039f\u03b9 \u03c5\u03c0\u03bf\u03c8\u03ae\u03c6\u03b9\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03c0\u03bb\u03b7\u03c1\u03bf\u03cd\u03bd \u03c4\u03b9\u03c2 \u03bd\u03cc\u03bc\u03b9\u03bc\u03b5\u03c2 \u03c0\u03c1\u03bf\u03cb\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2, \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bd \u03c4\u03b1 \u03c4\u03c5\u03c0\u03b9\u03ba\u03ac \u03c0\u03c1\u03bf\u03c3\u03cc\u03bd\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c6\u03af\u03c3\u03c4\u03b1\u03bd\u03c4\u03b1\u03b9<br>\u03c3\u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c4\u03bf\u03c5\u03c2 \u03c4\u03c5\u03c7\u03cc\u03bd \u03ba\u03c9\u03bb\u03cd\u03bc\u03b1\u03c4\u03b1, \u03cc\u03c0\u03c9\u03c2 \u03cc\u03bb\u03b1 \u03b1\u03c5\u03c4\u03ac \u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ac \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03c3\u03c4\u03b7\u03bd \u03c5\u03c0\u03cc \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u0399\u0399<br>\u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03ac\u03c1\u03b8\u03c1\u03b1 3 \u03ba\u03b1\u03b9 4 \u03c4\u03b7\u03c2 \u03c5\u03c0\u2019 \u03b1\u03c1\u03b9\u03b8\u03bc. 90264\/28-12-2022 \u039a\u03a5\u0391 (\u03a6\u0395\u039a 6873\/\u0392\/29-12-<br>2022), \u03b4\u03cd\u03bd\u03b1\u03bd\u03c4\u03b1\u03b9 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03bf\u03c5\u03bd \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2.<br>2. \u0397 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b8\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c4\u03b5\u03b8\u03b5\u03af \u03c3\u03c4\u03bf \u03a0\u03c1\u03c9\u03c4\u03cc\u03ba\u03bf\u03bb\u03bb\u03bf \u03c4\u03bf\u03c5 \u0394\u03ae\u03bc\u03bf\u03c5 \u0394\u03c1\u03ac\u03bc\u03b1\u03c2 (\u0393\u03c1\u03b1\u03c6\u03b5\u03af\u03bf 103), \u03b5\u03af\u03c4\u03b5<br>\u03b1\u03c5\u03c4\u03bf\u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03c2, \u03b5\u03af\u03c4\u03b5 \u03bc\u03b5 \u03c3\u03c5\u03c3\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ae (\u0392\u03b5\u03c1\u03bc\u03af\u03bf\u03c5 2 &amp; 1\u03b7\u03c2 \u0399\u03bf\u03c5\u03bb\u03af\u03bf\u03c5, 66133 \u0394\u03c1\u03ac\u03bc\u03b1), \u03b5\u03af\u03c4\u03b5 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7<br>\u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03cd \u03c4\u03b1\u03c7\u03c5\u03b4\u03c1\u03bf\u03bc\u03b5\u03af\u03bf\u03c5 protokollo@dimosdramas.gr, \u03b1\u03c0\u03b5\u03c5\u03b8\u03c5\u03bd\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03b1\u03c1\u03c7\u03bf<br>\u0394\u03c1\u03ac\u03bc\u03b1\u03c2.<br>3. \u0397 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\u03ac\u03c3\u03ba\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b8\u03b7\u03ba\u03cc\u03bd\u03c4\u03c9\u03bd<br>(\u03c3\u03c4) \u03b4\u03b5\u03bd \u03c0\u03b1\u03c1\u03ad\u03c7\u03bf\u03c5\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03ae \u03ad\u03c7\u03bf\u03c5\u03bd \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ad\u03bd\u03bd\u03bf\u03bc\u03b7 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03bc\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03ae \u03c6\u03c5\u03c3\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf<br>\u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03b9 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c0\u03b1\u03c1. 4 \u03ba\u03b1\u03b9 6 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 9 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1. 2 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 19 \u03c4\u03bf\u03c5 \u03bd.<br>4795\/2021, \u03b5\u03ba \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c0\u03c1\u03bf\u03ba\u03bb\u03b7\u03b8\u03b5\u03af \u03c3\u03cd\u03b3\u03ba\u03c1\u03bf\u03c5\u03c3\u03b7 \u03c3\u03c5\u03bc\u03c6\u03b5\u03c1\u03cc\u03bd\u03c4\u03c9\u03bd.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>V\u0399. \u0394\u0399\u0391\u0394\u0399\u039a\u0391\u03a3\u0399\u0391 \u0391\u039e\u0399\u039f\u039b\u039f\u0393\u0397\u03a3\u0397\u03a3 \u039a\u0391\u0399 \u0395\u03a0\u0399\u039b\u039f\u0393\u0397\u03a3 \u03a5\u03a0\u039f\u03a8\u0397\u03a6\u0399\u03a9\u039d<br>\u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03af\u03c9\u03bd \u03c3\u03c5\u03bd\u03b5\u03ba\u03c4\u03b9\u03bc\u03ce\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03b1 \u03c4\u03c5\u03c0\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b1 \u03c0\u03c1\u03bf\u03c3\u03cc\u03bd\u03c4\u03b1, \u03cc\u03c0\u03c9\u03c2<br>\u03b1\u03c5\u03c4\u03ac \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf \u0399\u0399 \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u03c0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7\u03c2 \u03b5\u03ba\u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2.<br>\u0397 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03b8\u03b1 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03b5\u03af \u03b1\u03c0\u03cc \u03b5\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u03c0\u03bf\u03c5 \u03b8\u03b1 \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03b8\u03b5\u03af \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03ac\u03c1\u03c7\u03bf\u03c5 \u0394\u03c1\u03ac\u03bc\u03b1\u03c2, \u03b7<br>\u03bf\u03c0\u03bf\u03af\u03b1 \u03b8\u03b1 \u03b5\u03b9\u03c3\u03b7\u03b3\u03b7\u03b8\u03b5\u03af \u03c3\u03c4\u03bf \u0394\u03ae\u03bc\u03b1\u03c1\u03c7\u03bf \u03c4\u03b1 \u03b5\u03c0\u03b9\u03bb\u03b5\u03b3\u03ad\u03bd\u03c4\u03b1 \u03c4\u03c1\u03af\u03b1 (3) \u03bc\u03ad\u03bb\u03b7, \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03ae \u03c4\u03bf\u03c5 \u03b8\u03b1 \u03c3\u03c4\u03b5\u03bb\u03b5\u03c7\u03ce\u03c3\u03bf\u03c5\u03bd \u03c4\u03b7\u03bd<br>\u03b5\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>VII. \u0394\u0397\u039c\u039f\u03a3\u0399\u039f\u03a4\u0397\u03a4\u0391 \u03a0\u03a1\u039f\u03a3\u039a\u039b\u0397\u03a3\u0397\u03a3 \u0395\u039a\u0394\u0397\u039b\u03a9\u03a3\u0397\u03a3 \u0395\u039d\u0394\u0399\u0391\u03a6\u0395\u03a1\u039f\u039d\u03a4\u039f\u03a3<br>\u0397 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1 \u03c0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7 \u03b1\u03bd\u03b1\u03c1\u03c4\u03ac\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf \u03c0\u03c1\u03cc\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1 \u00ab\u0394\u03b9\u03b1\u03cd\u03b3\u03b5\u03b9\u03b1\u00bb \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b9\u03c3\u03c4\u03bf\u03c3\u03b5\u03bb\u03af\u03b4\u03b1 \u03c4\u03bf\u03c5 \u0394\u03ae\u03bc\u03bf\u03c5<br>(www.dimosdramas.gr).<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">\u039f \u0394\u03ae\u03bc\u03b1\u03c1\u03c7\u03bf\u03c2 \u0394\u03c1\u03ac\u03bc\u03b1\u03c2<br>\u0393\u03b5\u03ce\u03c1\u03b3\u03b9\u03bf\u03c2 \u03a0\u03b1\u03c0\u03b1\u03b4\u03cc\u03c0\u03bf\u03c5\u03bb\u03bf\u03c2<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\"><\/p>\n\n\n\n<p><a href=\"https:\/\/drama.digital-in.info\/wp-content\/uploads\/2024\/07\/\u03a0\u03a1\u039f\u03a3\u039a\u039b\u0397\u03a3\u0397-\u0395\u03a0\u0399\u03a4\u03a1\u039f\u03a0\u0397\u03a3-\u0395\u039b\u0395\u0393\u03a7\u039f\u03a5-6\u03a134\u03a99\u039c\u03a846-1.pdf\">\u03a0\u03a1\u039f\u03a3\u039a\u039b\u0397\u03a3\u0397 \u0395\u03a0\u0399\u03a4\u03a1\u039f\u03a0\u0397\u03a3 \u0395\u039b\u0395\u0393\u03a7\u039f\u03a5 6\u03a134\u03a99\u039c\u03a846 (1)<\/a><\/p>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0397 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2&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[169,205],"tags":[],"class_list":["post-8203","post","type-post","status-publish","format-standard","hentry","category-169","category-205"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u03a0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c4\u03bf\u03c5 \u039d. 4795\/2021, \u03c3\u03c4\u03bf \u0394\u03ae\u03bc\u03bf \u0394\u03c1\u03ac\u03bc\u03b1\u03c2 - \u0394\u03ae\u03bc\u03bf\u03c2 \u0394\u03c1\u03ac\u03bc\u03b1\u03c2<\/title>\n<meta name=\"robots\" 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