{"id":483,"date":"2020-05-23T17:51:15","date_gmt":"2020-05-23T14:51:15","guid":{"rendered":"http:\/\/macc.uop.gr\/?page_id=483"},"modified":"2020-05-23T17:51:15","modified_gmt":"2020-05-23T14:51:15","slug":"%ce%b5%cf%83%cf%89%cf%84%ce%b5%cf%81%ce%b9%ce%ba%cf%8c%cf%82-%ce%ad%ce%bb%ce%b5%ce%b3%cf%87%ce%bf%cf%82","status":"publish","type":"page","link":"https:\/\/macc.uop.gr\/?page_id=483","title":{"rendered":"\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2"},"content":{"rendered":"<p>\u039f \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1\u03c3\u03b7 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd. \u0393\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03b8\u03b5\u03c3\u03bc\u03bf\u03b8\u03b5\u03c4\u03ae\u03b8\u03b7\u03ba\u03b5 \u03b5\u03c0\u03af\u03c3\u03b7\u03bc\u03b1 \u03c3\u03c4\u03b7 \u03b6\u03c9\u03ae \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u03bd\u03cc\u03bc\u03bf \u03c0\u03b5\u03c1\u03af \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 (\u039d.3016\/2002).<br \/>\n\u039c\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c4\u03c5\u03c7\u03ae \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bc\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bf \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ae\u03c2 \/ \u03c4\u03c1\u03b9\u03b1 \u03b8\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1:<\/p>\n<ul>\n<li>\u039f\u03c1\u03af\u03b6\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03c4\u03bf \u03c0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03ad\u03bb\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae.<\/li>\n<li>\u03a0\u03b5\u03c1\u03b9\u03b3\u03c1\u03ac\u03c6\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03af \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ad\u03c2.<\/li>\n<li>\u0391\u03bd\u03b1\u03bb\u03cd\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b8\u03b5\u03c3\u03bc\u03cc \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/li>\n<li>\u0391\u03bd\u03b1\u03bb\u03cd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc \u03ba\u03af\u03bd\u03b4\u03c5\u03bd\u03bf \u03c3\u03b5 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<\/li>\n<li>\u0391\u03bd\u03b1\u03c0\u03c4\u03cd\u03c3\u03c3\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03b9 \u03c4\u03b7\u03bd \u03bc\u03b5\u03b8\u03bf\u03b4\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/li>\n<li>\u03a3\u03c5\u03bb\u03bb\u03ad\u03b3\u03b5\u03b9 \u03c3\u03c9\u03c3\u03c4\u03ac \u03c4\u03b1 \u03c4\u03b5\u03ba\u03bc\u03ae\u03c1\u03b9\u03b1 \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b5\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03bc\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ae \u03b5\u03bd\u03cc\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd.<\/li>\n<li>\u0391\u03bd\u03b1\u03bb\u03cd\u03b5\u03b9 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c3\u03c7\u03b5\u03b4\u03b9\u03ac\u03b6\u03b5\u03b9 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03ba\u03bb\u03af\u03b4\u03b5\u03c2 \u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u03c2.<\/li>\n<li>\u0395\u03bb\u03ad\u03b3\u03c7\u03b5\u03b9 \u03b3\u03b9\u03b1 \u03bf\u03c5\u03c3\u03b9\u03ce\u03b4\u03b7 \u03c3\u03c6\u03ac\u03bb\u03bc\u03b1\u03c4\u03b1 \u03c4\u03bf \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bc\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ae \u03b5\u03bd\u03cc\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd.<\/li>\n<li>\u0395\u03bb\u03ad\u03b3\u03c7\u03b5\u03b9 \u03c4\u03bf\u03bd \u03ba\u03cd\u03ba\u03bb\u03bf \u03c4\u03c9\u03bd \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd.<\/li>\n<li>\u0395\u03bb\u03ad\u03b3\u03c7\u03b5\u03b9 \u03c4\u03bf\u03bd \u03ba\u03cd\u03ba\u03bb\u03bf \u03c4\u03b7\u03c2 \u03b5\u03c6\u03bf\u03b4\u03b9\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2.<\/li>\n<li>\u0395\u03bb\u03ad\u03b3\u03c7\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03b3\u03c1\u03b1\u03c6\u03ae \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03c5\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/li>\n<li>\u039a\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ac\u03b6\u03b5\u03b9 \u03b4\u03b9\u03b1\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03b1 \u03c1\u03bf\u03ae\u03c2 \u03c3\u03c4\u03b7\u03c1\u03b9\u03b3\u03bc\u03ad\u03bd\u03bf\u03c2\/\u03b7 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd.<\/li>\n<li>\u039a\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ac\u03b6\u03b5\u03b9 \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03b5\u03be\u03bf\u03c5\u03c3\u03b9\u03ce\u03bd \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<\/li>\n<li>\u03a3\u03c5\u03bd\u03b4\u03c5\u03ac\u03b6\u03b5\u03b9 \u03c4\u03b1 \u03c0\u03bf\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03ad\u03c1\u03b5\u03c5\u03bd\u03ac\u03c2 \u03c4\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03bc\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ac\u03b6\u03b5\u03b9 \u03c4\u03bf\u03bd \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03c3\u03cd\u03bd\u03b8\u03b5\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03b1\u03c5\u03c4\u03ae\u03c2.<\/li>\n<\/ul>\n<p>\u03a4\u03bf \u03c0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03bc\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03b8\u03b5\u03bc\u03b1\u03c4\u03bf\u03bb\u03bf\u03b3\u03af\u03b1:<\/p>\n<p>1.\u039f\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03ad\u03bb\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae.<br \/>\n2.\u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c6\u03ad\u03c1\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03af \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ad\u03c2.<br \/>\n3.\u0399\u03c3\u03c4\u03bf\u03c1\u03af\u03b1 \u03ba\u03b1\u03b9 \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03ad\u03bb\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae-\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1.<br \/>\n4.\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c5\u03b8\u03cd\u03bd\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae.<br \/>\n5.\u039b\u03ae\u03c8\u03b7 \u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bf\u03bd\u03c4\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03c4\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ce\u03bd.<br \/>\n6.\u0388\u03bd\u03bd\u03bf\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03c1\u03cc\u03c0\u03bf\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5 \u03c3\u03b5 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<br \/>\n7.\u039c\u03b5\u03b8\u03bf\u03b4\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b1\u03bd\u03ac\u03bb\u03c5\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5.<br \/>\n8.\u039c\u03b5\u03b8\u03bf\u03b4\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 -\u03a3\u03c7\u03b5\u03b4\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<br \/>\n9.\u03a3\u03ba\u03bf\u03c0\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03b5\u03ba\u03bc\u03ae\u03c1\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<br \/>\n10.\u0391\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bc\u03b5\u03c4\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<br \/>\n11.\u03a4\u03bf \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c4\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03ba\u03bb\u03af\u03b4\u03c9\u03bd \u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bf \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2.<br \/>\n12.\u0391\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03b4\u03bf\u03ba\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03ba\u03bb\u03af\u03b4\u03c9\u03bd \u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf.<br \/>\n13.\u039f \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03bf\u03c5\u03c3\u03b9\u03ce\u03b4\u03b7 \u03c3\u03c6\u03ac\u03bb\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae.<br \/>\n14.\u0395\u03ba\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae.<br \/>\n15.\u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2-\u03c4\u03bf\u03c5 \u03c6\u03c5\u03c3\u03b9\u03ba\u03bf\u03cd \u03c0\u03b5\u03c1\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03bf\u03c2 \u03c9\u03c2 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<br \/>\n16.\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd-\u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03ce\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd.<br \/>\n17.\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ce\u03bd, \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03bf\u03b9.<br \/>\n18.\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c6\u03c5\u03c3\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c0\u03bf\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2.<br \/>\n19.\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03b8\u03b5\u03c3\u03af\u03bc\u03c9\u03bd (\u03c4\u03b1\u03bc\u03b5\u03af\u03bf-\u03c4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2).<br \/>\n20.\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd-\u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd.<br \/>\n21.\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd-\u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd.<br \/>\n22.\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd.<br \/>\n23.Case studies \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bc\u03b5 \u03b4\u03b9\u03b1\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03b1 \u03c1\u03bf\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03af\u03bd\u03b1\u03ba\u03b1 \u03c3\u03cd\u03bd\u03b8\u03b5\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<\/p>\n<p><strong>\u03a0\u03c1\u03bf\u03c4\u03b5\u03b9\u03bd\u03cc\u03bc\u03b5\u03bd\u03b7 \u03b2\u03b9\u03b2\u03bb\u03b9\u03bf\u03b3\u03c1\u03b1\u03c6\u03af\u03b1:<\/strong><\/p>\n<p>1.\u03a0\u03b1\u03c0\u03b1\u03b4\u03ac\u03c4\u03bf\u03c5, \u0398\u03b5\u03bf\u03b4\u03ce\u03c1\u03b1 (2005) \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b1\u03bd\u03c9\u03bd\u03cd\u03bc\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd: \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ad\u03c2 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ce\u03bd \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd: \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2: \u03a3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03bf\u03b9\u03ba\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5. 2\u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7, \u0398\u03b5\u03c3\u03c3\u03b1\u03bb\u03bf\u03bd\u03af\u03ba\u03b7: \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03a3\u03ac\u03ba\u03ba\u03bf\u03c5\u03bb\u03b1 \u0391.\u0395.<br \/>\n2.Alexander Hamilton Institute (2005) \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2: \u03a4\u03bf \u03ba\u03bb\u03b5\u03b9\u03b4\u03af \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b2\u03b5\u03bb\u03c4\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd. M\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7 \u039f\u03c5\u03c1\u03b1\u03bd\u03af\u03b1 \u039d\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd, \u0393\u03b9\u03ac\u03bd\u03bd\u03b7\u03c2 \u03a3\u03bf\u03c5\u03c6\u03bb\u03ae\u03c2, \u03b5\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1 \u0393\u03b5\u03c9\u03c1\u03b3\u03af\u03b1 \u03a0\u03b1\u03cd\u03bb\u03bf\u03c5, \u0393\u03b9\u03ac\u03bd\u03bd\u03b7\u03c2 \u03a3\u03bf\u03c5\u03c6\u03bb\u03ae\u03c2, \u03a3\u03c9\u03c4\u03ae\u03c1\u03b7\u03c2 \u039c\u03ad\u03b3\u03ba\u03bf\u03c5\u03bb\u03b7\u03c2, 1\u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7, \u0391\u03b8\u03ae\u03bd\u03b1: \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u039a\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03bf, 2005.<br \/>\n3.\u03a0\u03b1\u03c0\u03b1\u03b4\u03ac\u03c4\u03bf\u03c5, \u0398\u03b5\u03bf\u03b4\u03ce\u03c1\u03b1 (2001) \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b1\u03bd\u03c9\u03bd\u03cd\u03bc\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd: \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ad\u03c2, \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ac \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1. E\u03c0\u03b9\u03bc\u03ad\u03bb\u03b5\u03b9\u03b1 \u0394\u03ae\u03bc\u03b7\u03c4\u03c1\u03b1 \u039d\u03b9\u03ba\u03bf\u03bb\u03bf\u03c0\u03bf\u03cd\u03bb\u03bf\u03c5, 1\u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7, \u0398\u03b5\u03c3\u03c3\u03b1\u03bb\u03bf\u03bd\u03af\u03ba\u03b7: \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03a3\u03ac\u03ba\u03ba\u03bf\u03c5\u03bb\u03b1 \u0391.\u0395.<br \/>\n4.Anderson U.L., Head M.J., Ramamoorti S., Riddle C., Salamasick M., Sobel Paul J. (2017) Internal Auditing: Assurance &amp; Advisory Services. 4th Edition, The Internal Audit Foundation.<br \/>\n4.Spencer Pickett K.H. (2010) The internal auditing handbook. Wiley.<br \/>\n5.Moeller Robert (2009) Brink&#8217;s Modern Internal Auditing: A Common Body of Knowledge 7th Edition, Wiley.<\/p>\n<p>\u03a3\u03c5\u03bd\u03b1\u03c6\u03ae \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ac \u03c0\u03b5\u03c1\u03b9\u03bf\u03b4\u03b9\u03ba\u03ac:<br \/>\n1. Journal of Accounting and Auditing: Research &amp; Practice.<br \/>\n2. International Journal of Auditing.<br \/>\n3. European Journal of Accounting, Auditing and Finance Research.<br \/>\n4. Auditing: A Journal of Practice &amp; Theory.<br \/>\n5. International Journal of Accounting, Auditing and Performance Evaluation.<br \/>\n6. Internal Auditor.<br \/>\n7. Internal Auditing.<br \/>\n8. The Internal Auditor Magazine.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u039f \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03bf\u03c5\u03c3\u03af\u03b1\u03c3\u03b7 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd. \u0393\u03b9\u03b1 \u03c0\u03c1\u03ce\u03c4\u03b7 \u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03b8\u03b5\u03c3\u03bc\u03bf\u03b8\u03b5\u03c4\u03ae\u03b8\u03b7\u03ba\u03b5 \u03b5\u03c0\u03af\u03c3\u03b7\u03bc\u03b1 \u03c3\u03c4\u03b7 \u03b6\u03c9\u03ae \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd \u03bd\u03cc\u03bc\u03bf \u03c0\u03b5\u03c1\u03af \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae\u03c2 \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 (\u039d.3016\/2002). \u039c\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c4\u03c5\u03c7\u03ae \u03bf\u03bb\u03bf\u03ba\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03bc\u03b1\u03b8\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bf \u03c6\u03bf\u03b9\u03c4\u03b7\u03c4\u03ae\u03c2 \/ \u03c4\u03c1\u03b9\u03b1 \u03b8\u03b1 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1: \u039f\u03c1\u03af\u03b6\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03c4\u03bf \u03c0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf \u03c4\u03bf\u03c5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03ad\u03bb\u03bc\u03b1\u03c4\u03bf\u03c2 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":442,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/macc.uop.gr\/index.php?rest_route=\/wp\/v2\/pages\/483"}],"collection":[{"href":"https:\/\/macc.uop.gr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/macc.uop.gr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/macc.uop.gr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/macc.uop.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=483"}],"version-history":[{"count":1,"href":"https:\/\/macc.uop.gr\/index.php?rest_route=\/wp\/v2\/pages\/483\/revisions"}],"predecessor-version":[{"id":484,"href":"https:\/\/macc.uop.gr\/index.php?rest_route=\/wp\/v2\/pages\/483\/revisions\/484"}],"up":[{"embeddable":true,"href":"https:\/\/macc.uop.gr\/index.php?rest_route=\/wp\/v2\/pages\/442"}],"wp:attachment":[{"href":"https:\/\/macc.uop.gr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}