{"id":46491,"date":"2025-06-20T11:47:50","date_gmt":"2025-06-20T08:47:50","guid":{"rendered":"https:\/\/ilioupoli.gr\/?p=46491"},"modified":"2025-06-20T11:48:21","modified_gmt":"2025-06-20T08:48:21","slug":"prosklisi-ekdilosis-endiaferontos-gia-tin-plirosi-theseon-ton-melon-tis-epitropis-elegchou-tou-n-4795-2021-sto-dimo-ilioupolis","status":"publish","type":"post","link":"https:\/\/ilioupoli.gr\/index.php\/2025\/06\/20\/prosklisi-ekdilosis-endiaferontos-gia-tin-plirosi-theseon-ton-melon-tis-epitropis-elegchou-tou-n-4795-2021-sto-dimo-ilioupolis\/","title":{"rendered":"\u03a0\u03a1\u039f\u03a3\u039a\u039b\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 \u0393\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03b7\u03c2 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90264\/28-12-2022\u039a\u03a5\u0391(\u03a6\u0395\u039a6873\/\u0392\u0384\/29.12.2022)\u00ab\u03a3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ce\u03bd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c3\u03c4\u03bf\u03c5\u03c2 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03a4\u03bf\u03c0\u03b9\u03ba\u03ae\u03c2 \u0391\u03c5\u03c4\u03bf\u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03b1\u0384 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03b5\u03c0\u03bf\u03c0\u03c4\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03b1 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03b1\u03c5\u03c4\u03ce\u03bd, \u03ba\u03b1\u03b8\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03c9\u03bd \u03b9\u03b4\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c4\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2, \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae\u03c2 \u03c4\u03bf\u03c5\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03bb\u03b5\u03c0\u03c4\u03bf\u03bc\u03ad\u03c1\u03b5\u03b9\u03b1\u00bb,<\/span><\/p>\n<p style=\"text-align: center;\"><b>\u039a\u0391\u039b\u0395\u0399<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\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<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 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\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.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><b>\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- \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<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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:<\/span><\/li>\n<\/ol>\n<p><b>\u03b1. <\/b><span style=\"font-weight: 400;\">\u039c\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,<\/span><\/p>\n<p><b>\u03b2. <\/b><span style=\"font-weight: 400;\">\u03a0\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,<\/span><\/p>\n<p><b>\u03b3. <\/b><span style=\"font-weight: 400;\">\u03a0\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 \u03c6\u03bf\u03c1\u03ad\u03b1 \u039f.\u03a4.\u0391. \u03b2\u2019 \u03b2\u03b1\u03b8\u03bc\u03bf\u03cd,<\/span><\/p>\n<p><b>\u03b4. <\/b><span style=\"font-weight: 400;\">\u03a0\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 \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.<\/span><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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 \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.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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: (<\/span><b>\u03b1<\/b><span style=\"font-weight: 400;\">) \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 \u03bc\u03b5\u03c4\u03b1\u03c0\u03c4\u03c5\u03c7\u03b9\u03b1\u03ba\u03bf\u03cd \u03c4\u03af\u03c4\u03bb\u03bf\u03c5 \u03c3\u03c0\u03bf\u03c5\u03b4\u03ce\u03bd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae\u03c2 \u03ba\u03b1\u03c4\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7\u03c2, \u03ae \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03a4\u03bf\u03bc\u03ad\u03b1 (\u0395.\u039a.\u0394.\u0394.\u0391.) \u03ae \u03b7 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03ae \u03b4\u03b9\u03b1\u03c0\u03af\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7\u03c2, \u03cc\u03c0\u03c9\u03c2 CIA Certified Internal Auditor \u03ae CFE Certified Fraud Examiner \u03ae CGAP Certified Government Auditing Professional, \u03ae CCSA Certified in Control Self Assessment, \u03ae CRMA Certification in Risk Management Assurance, \u03ae CFSA Certified Financial Services Auditor \u03ae QIAL Qualified inInternal Audit Leadership, \u03ae BEAC Certifications for Environmental, Health and Safety Auditors \u03ae \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 (<\/span><b>\u03b2<\/b><span style=\"font-weight: 400;\">) \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 \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03bf \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ae \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03cc \u03c4\u03bf\u03bc\u03ad\u03b1.<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">\u0391\u03c0\u03cc \u03c4\u03b7\u03bd \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03af\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1: (<\/span><b>\u03b1<\/b><span style=\"font-weight: 400;\">) \u03ba\u03b1\u03c4\u03ac \u03c4\u03c9\u03bd \u03bf\u03c0\u03bf\u03af\u03c9\u03bd \u03b5\u03ba\u03ba\u03c1\u03b5\u03bc\u03b5\u03af \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae \u03b4\u03af\u03c9\u03be\u03b7 \u03b3\u03b9\u03b1 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ba\u03b1\u03ba\u03bf\u03cd\u03c1\u03b3\u03b7\u03bc\u03b1, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae \u03b4\u03af\u03c9\u03be\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b5\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03ba\u03bb\u03bf\u03c0\u03ae\u03c2, \u03c5\u03c0\u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7\u03c2, \u03b1\u03c0\u03ac\u03c4\u03b7\u03c2, \u03b5\u03ba\u03b2\u03af\u03b1\u03c3\u03b7\u03c2, \u03c0\u03bb\u03b1\u03c3\u03c4\u03bf\u03b3\u03c1\u03b1\u03c6\u03af\u03b1\u03c2, \u03c0\u03bb\u03b1\u03c3\u03c4\u03bf\u03b3\u03c1\u03b1\u03c6\u03af\u03b1\u03c2 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd, \u03b1\u03c0\u03b9\u03c3\u03c4\u03af\u03b1\u03c2, \u03b1\u03c0\u03b9\u03c3\u03c4\u03af\u03b1\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03bf\u03c5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5 \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5, \u03c4\u03c9\u03bd \u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03c9\u03bd \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5 \u03ae \u03c4\u03c9\u03bd \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03ce\u03bd \u03c4\u03bf\u03c0\u03b9\u03ba\u03ae\u03c2 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\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.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><b>\u0399\u0399\u0399.\u0391\u03a1\u039c\u039f\u0394\u0399\u039f\u03a4\u0397\u03a4\u0395\u03a3 \u039a\u0391\u0399 \u039b\u0395\u0399\u03a4\u039f\u03a5\u03a1\u0393\u0399\u0391 \u0395\u03a0\u0399\u03a4\u03a1\u039f\u03a0\u0397\u03a3 \u0395\u039b\u0395\u0393\u03a7\u039f\u03a5-\u0391\u039c\u039f\u0399\u0392\u0397 \u039c\u0395\u039b\u03a9\u039d<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0397 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c9\u03c2 \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03bf \u03c3\u03ce\u03bc\u03b1, \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03ad\u03b1 \u03b1\u03bb\u03bb\u03ac \u03ad\u03c7\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03ba\u03b1\u03c4\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">(<\/span><b>\u03b1<\/b><span style=\"font-weight: 400;\">)\u0395\u03b3\u03b3\u03c5\u03ac\u03c4\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u039c\u03bf\u03bd\u03ac\u03b4\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03ae \u03c3\u03c7\u03ad\u03c3\u03b7 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03ca\u03c3\u03c4\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5 \u03c4\u03b7\u03c2 \u039c\u03bf\u03bd\u03ac\u03b4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u0394\u03b7\u03bc\u03ac\u03c1\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(<\/span><b>\u03b2<\/b><span style=\"font-weight: 400;\">) \u03a0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 \u03c4\u03b7\u03c2 \u039c\u03bf\u03bd\u03ac\u03b4\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c3\u03b5 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bc\u03ad\u03c3\u03c9 \u03c4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c3\u03b5 \u03b1\u03c5\u03c4\u03ae\u03bd, \u03c4\u03bf\u03c5 \u03b5\u03c4\u03ae\u03c3\u03b9\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b3\u03c1\u03ac\u03bc\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03ad\u03ba\u03b8\u03b5\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u039c\u03bf\u03bd\u03ac\u03b4\u03b1\u03c2.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(<\/span><b>\u03b3<\/b><span style=\"font-weight: 400;\">) \u03a0\u03b1\u03c1\u03ad\u03c7\u03b5\u03b9 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b6\u03ae\u03c4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b1 \u03ba\u03b1\u03b8\u03ae\u03ba\u03bf\u03bd\u03c4\u03b1 \u03c4\u03b7\u03c2 \u039c\u03bf\u03bd\u03ac\u03b4\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc \u03ad\u03bb\u03b5\u03b3\u03c7\u03bf, \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03ac \u03c4\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03c0\u03bf\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03bf\u03c5 \u03ad\u03c1\u03b3\u03bf\u03c5 \u03c4\u03b7\u03c2.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(<\/span><b>\u03b4<\/b><span style=\"font-weight: 400;\">)\u03a0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03b5\u03af \u03c4\u03b7\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b4\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bf\u03b9 \u03c3\u03c5\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u039c\u03bf\u03bd\u03ac\u03b4\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b4\u03b5\u03cc\u03bd\u03c4\u03c9\u03c2 \u03c5\u03c0\u03cc\u03c8\u03b7.<\/span><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u039c\u03b5 \u03c4\u03bf\u03bd \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc \u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \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 \u03b5\u03be\u03b5\u03b9\u03b4\u03b9\u03ba\u03b5\u03cd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b1\u03b9\u03c4\u03ad\u03c1\u03c9 \u03bf\u03b9 \u03b1\u03c1\u03bc\u03bf\u03b4\u03b9\u03cc\u03c4\u03b7\u03c4\u03ad\u03c2 \u03c4\u03b7\u03c2.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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 \u03c3\u03c5\u03bc\u03bc\u03bf\u03c1\u03c6\u03ce\u03bd\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c4\u03ac\u03be\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5 \u0394\u03ae\u03bc\u03bf\u03c5 \u0397\u03bb\u03b9\u03bf\u03cd\u03c0\u03bf\u03bb\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">\u0397 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1 \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\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u039a\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc \u039b\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03b3\u03ba\u03c1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03b1\u03c1\u03c7\u03bf. \u039a\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ba\u03b1\u03b8\u03b7\u03ba\u03cc\u03bd\u03c4\u03c9\u03bd \u03c4\u03b7\u03c2 \u03b7 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03c5\u03c0\u03cc\u03c8\u03b7 \u03c4\u03b1 \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0395\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03c4\u03bf \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \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 <\/span><span style=\"font-weight: 400;\">C.O.S.O. (Committee of 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 \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.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\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.).<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\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 \u03c4\u03bf\u03c5 \u03bd. 4354\/2015 (\u0391\u2019176) \u03c0\u03b5\u03c1\u03af \u03c3\u03c5\u03bb\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\"><b>\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<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\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 \u03c4\u03c1\u03b9\u03ac\u03bd\u03c4\u03b1 (30) \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c1\u03c7\u03af\u03b6\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03cc\u03c3\u03ba\u03bb\u03b7\u03c3\u03b7\u03c2 \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b9\u03c3\u03c4\u03bf\u03c3\u03b5\u03bb\u03af\u03b4\u03b1 \u03c4\u03bf\u03c5 \u0394\u03ae\u03bc\u03bf\u03c5 \u0397\u03bb\u03b9\u03bf\u03cd\u03c0\u03bf\u03bb\u03b7\u03c2.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\"><b>\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<\/b><\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\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 \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 \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\u039a6873\/\u0392\u0384\/29.12.2022) \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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0397 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03b1\u03c0\u03b5\u03c5\u03b8\u03cd\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03bd \u0394\u03ae\u03bc\u03b1\u03c1\u03c7\u03bf \u0397\u03bb\u03b9\u03bf\u03cd\u03c0\u03bf\u03bb\u03b7\u03c2 \u03ba\u03b1\u03b9 \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 \u0397\u03bb\u03b9\u03bf\u03cd\u03c0\u03bf\u03bb\u03b7\u03c2 \u03a4\u03b1\u03c7. \u0394\/\u03bd\u03c3\u03b7 : \u03a3\u03bf\u03c6\u03bf\u03ba\u03bb\u03ae \u0392\u03b5\u03bd\u03b9\u03b6\u03ad\u03bb\u03bf\u03c5 112 \u03c4.\u03ba. 16342, \u03b5\u03af\u03c4\u03b5 \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, \u03ae \u03bc\u03b5 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03c4\u03b1\u03c7\u03c5\u03b4\u03c1\u03bf\u03bc\u03b5\u03af\u03bf \u03c3\u03c4\u03b7\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ae \u03b4\u03b9\u03b5\u03cd\u03b8\u03c5\u03bd\u03c3\u03b7: <\/span><a href=\"mailto:protokolo@ilioupoli.gr\"><span style=\"font-weight: 400;\">protokolo@ilioupoli.gr<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0397 \u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c3\u03c5\u03bd\u03bf\u03b4\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03ba\u03ac\u03c4\u03c9\u03b8\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac:<\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><b>\u03b1)<\/b><span style=\"font-weight: 400;\">\u0391\u03bd\u03b1\u03bb\u03c5\u03c4\u03b9\u03ba\u03cc \u03b2\u03b9\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03cc \u03c3\u03b7\u03bc\u03b5\u03af\u03c9\u03bc\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b5\u03be\u03b5\u03b9\u03b4\u03af\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1\u03c2 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03af\u03c9\u03bd.<\/span><\/p>\n<p><b>\u03b2)<\/b><span style=\"font-weight: 400;\">\u0391\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03bf \u0394\u03b5\u03bb\u03c4\u03af\u03bf\u03c5 \u0391\u03c3\u03c4\u03c5\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03a4\u03b1\u03c5\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ae \u0394\u03b9\u03b1\u03b2\u03b1\u03c4\u03b7\u03c1\u03af\u03bf\u03c5.<\/span><\/p>\n<p><b>\u03b3) <\/b><span style=\"font-weight: 400;\">\u0391\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03b2\u03b1\u03c3\u03b9\u03ba\u03bf\u03cd \u03c4\u03af\u03c4\u03bb\u03bf\u03c5 \u03c3\u03c0\u03bf\u03c5\u03b4\u03ce\u03bd \u03b1\u03bd\u03ce\u03c4\u03b1\u03c4\u03b7\u03c2 \u03b5\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03af\u03c4\u03bb\u03c9\u03bd \u03c3\u03c0\u03bf\u03c5\u03b4\u03ce\u03bd. \u0395\u03ac\u03bd \u03bf \u03c4\u03af\u03c4\u03bb\u03bf\u03c2 \u03c3\u03c0\u03bf\u03c5\u03b4\u03ce\u03bd \u03c0\u03c1\u03bf\u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae, \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7.<\/span><\/p>\n<p><b>\u03b4) <\/b><span style=\"font-weight: 400;\">\u0388\u03b3\u03b3\u03c1\u03b1\u03c6\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ac, \u03b1\u03c0\u03cc \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03c0\u03bf\u03b4\u03b5\u03b9\u03ba\u03bd\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ae \u03b5\u03be\u03b5\u03b9\u03b4\u03af\u03ba\u03b5\u03c5\u03c3\u03b7, \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03cb\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03c5\u03c0\u03bf\u03c8\u03b7\u03c6\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b6\u03b7\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf\u03bc\u03b5\u03af\u03c2.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<p><b>\u03b5)<\/b><span style=\"font-weight: 400;\">\u0392\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c6\u03bf\u03c1\u03ad\u03b1, \u03c3\u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf\u03bd \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03bf \u03c5\u03c0\u03bf\u03c8\u03ae\u03c6\u03b9\u03bf\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b8\u03ad\u03c3\u03b7 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ba\u03b1\u03c4\u03ad\u03c7\u03b5\u03b9, \u03ac\u03bb\u03bb\u03c9\u03c2 \u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03bf \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c6\u03b1\u03c3\u03b7\u03c2 \u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bd\u03c9\u03c4\u03ad\u03c1\u03c9 \u03b8\u03ad\u03c3\u03b7.<\/span><\/p>\n<p><b>\u03c3\u03c4)<\/b><span style=\"font-weight: 400;\">\u03a0\u03bf\u03b9\u03bd\u03b9\u03ba\u03cc \u039c\u03b7\u03c4\u03c1\u03ce\u03bf \u0393\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2.<\/span><\/p>\n<p><b>\u03b6) <\/b><span style=\"font-weight: 400;\">\u03a5\u03c0\u03b5\u03cd\u03b8\u03c5\u03bd\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u2019 \u03ac\u03c1\u03b8\u03c1\u03bf 8 \u039d.1599\/1986 \u03bc\u03b5 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03bf \u03c5\u03c0\u03bf\u03c8\u03ae\u03c6\u03b9\u03bf\u03c2 \u03b8\u03b1 \u03b4\u03b7\u03bb\u03ce\u03bd\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03c3\u03c5\u03bd\u03c4\u03c1\u03ad\u03c7\u03b5\u03b9 \u03c3\u03c4\u03bf \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03c4\u03bf\u03c5 \u03ba\u03b1\u03bd\u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03ba\u03c9\u03bb\u03cd\u03bc\u03b1\u03c4\u03b1 \u03c4\u03bf\u03c5 \u03ac\u03c1\u03b8\u03c1\u03bf\u03c5 4 \u03c4\u03b7\u03c2 \u03c5\u03c0\u2019 \u03b1\u03c1\u03b9\u03b8\u03bc. 90264\/28-12-2022\u039a\u03a5\u0391 (\u03a6\u0395\u039a6873\/\u0392\u0384\/29.12.2022) \u03ba\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03b1 \u03cc\u03c4\u03b9 :<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(<\/span><b>\u03b1<\/b><span style=\"font-weight: 400;\">)\u03b4\u03b5\u03bd \u03b5\u03ba\u03ba\u03c1\u03b5\u03bc\u03b5\u03af \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae \u03b4\u03af\u03c9\u03be\u03b7 \u03b3\u03b9\u03b1 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ba\u03b1\u03ba\u03bf\u03cd\u03c1\u03b3\u03b7\u03bc\u03b1, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ae \u03b4\u03af\u03c9\u03be\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b1 \u03b5\u03b3\u03ba\u03bb\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c4\u03b7\u03c2 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\u03c5\u03c6\u03b1\u03c1\u03c0\u03b1\u03b3\u03ae\u03c2 \u03c8\u03b5\u03c5\u03b4\u03bf\u03cd\u03c2 \u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7\u03c2, \u03c8\u03b5\u03c5\u03b4\u03bf\u03cd\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bc\u03ae\u03bd\u03c5\u03c3\u03b7\u03c2, \u03c5\u03c0\u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd, \u03b3\u03b9\u03b1 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ad\u03b3\u03ba\u03bb\u03b7\u03bc\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03bf\u03c0\u03bf\u03b9\u03bf\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ad\u03b3\u03ba\u03bb\u03b7\u03bc\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03c2 \u03b3\u03b5\u03bd\u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b5\u03bb\u03b5\u03c5\u03b8\u03b5\u03c1\u03af\u03b1\u03c2 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