Governmental Accounting
sara razani; Seyed Ali Hosseini; Azadeh Maddahi
Abstract
In our country, due to the nascent nature of internal audit units and the lack of national internal audit standards in relation to the internal audit implementation procedure, there is a significant lack of agreement among professionals regarding the maturity of internal audit services. In this regard, ...
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In our country, due to the nascent nature of internal audit units and the lack of national internal audit standards in relation to the internal audit implementation procedure, there is a significant lack of agreement among professionals regarding the maturity of internal audit services. In this regard, the main problem of the current research is to present the maturity model of internal audit in the public sector of the oil industry.The method used in this research is field and factor analysis in a combined way. The statistical population includes people active in the auditing profession and the statistical sample was 146 people using Cochran's formula. At first, the variables of the research were identified by using the multifaceted ground theory method, using interviews and searching in the research done in the past. And by using the Laushe index, the influencing factors were finalized and finally, by using factor analysis, the questions were analyzed.The results obtained from the research showed that the services provided by internal auditors, factors related to human resource management, factors related to the necessity of the existence of programs and policies of professional audit performance, accountability and performance management, organizational culture and communication, governance structure, Reporting and organizational position of internal audit, outsourcing of internal audit services, identifying the main stakeholders inside and outside the organization, describing and developing the effectiveness of internal audit, monitoring and reporting the results have an impact on the maturity of internal audit in the oil industry.
mahsa ghasemi; Rezvan Hejazi; Azadeh Maddahi
Abstract
Subject and Purpose of the Article: The purpose of the study is to design a model for conducting performance auditing of projects focusing on the projects of the National Iranian Oil Company and its subsidiaries. Research Method: According to the exploratory approach of research and implementation of ...
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Subject and Purpose of the Article: The purpose of the study is to design a model for conducting performance auditing of projects focusing on the projects of the National Iranian Oil Company and its subsidiaries. Research Method: According to the exploratory approach of research and implementation of performance audit scope in Iran, the method of qualitative research and grounded theory is used. Research Findings: According to the results of the research, legal requirements, need to be accountable, independence of performance auditing, clear vision and goals, financial resources, professional standards, quality and availability of information, performance criteria, Cooperation of the auditee, audit manager, implementation team, team work and in-service training are the factors affecting the implementation of operational auditing. Implementation of this model will lead to accountability, improve corporate governance and performance, efficiency, economy, effectiveness, customer satisfaction and planning. Conclusion, Originality and its Contribution to the Knowledge: Due to the infancy of performance auditing in Iran and characteristics of governmental companies, the proposed model is more applicable and implemented compared to similar research. It is also the first study in Iran to provide a model for performance auditing in projects.
