Governmental Accounting
Parisa Zare; Adel Azar; Alireza Zarei
Abstract
AbstractThe subject and purpose of the article: The current research aims to provide intelligent mechanisms in the decision-making system of public sector supervision, and its purpose is to present how to implement new techniques in intelligent auditing through the self-declaration system and design ...
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AbstractThe subject and purpose of the article: The current research aims to provide intelligent mechanisms in the decision-making system of public sector supervision, and its purpose is to present how to implement new techniques in intelligent auditing through the self-declaration system and design the zero point of public sector supervision intelligentization.Research method: survey, developmental-applicative (discovery) goal, descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field.Findings of the research: By using the self-declaration technique of the public sector and providing mechanisms to implement electronic declarations in the form of 6 tables of questioning restrictions, the zero point of monitoring has been designed; which is one of the basic requirements for the coherence of the data collection process subject to supervision in the Supreme Audit Court .In the aforementioned design, strengthening accountability in public sector supervision is the basis for compiling state-ment blocks for intelligent questioning. By preparing the statement and referring it to the executive bodies, the Supreme Audit Court collects and verifies the necessary information for monitoring. Conclusion, originality and its addition to knowledge: By applying this technique, a change in the method of obtaining regulatory information from the field method to obtaining information electronically in the form of public sector self-declaration blocks along with new potential for the regulatory self-regulation system is created.
Parisa Zare; Adel Azar; Alireza Zarei
Abstract
Subject and Purpose of the Article: The present study tries to design a system for decision-making in public sector supervision (electronic approach) with the aim of defining the concepts, methods and techniques in “intelligent auditing” and “supervisory intelligence” ...
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Subject and Purpose of the Article: The present study tries to design a system for decision-making in public sector supervision (electronic approach) with the aim of defining the concepts, methods and techniques in “intelligent auditing” and “supervisory intelligence” and finally the theoretical and practical design of the system. Research Method: The method of the present survey research is the purpose of development applied (exploratory), descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field. The general concept of “sensitivity analysis” has been used to change the existing “work of number-oriented approach” to the “work-oriented Funds approach” by applying relative audit indicators. Research Findings: Designing a decision-making system based on the use of information technology platforms with the help of new techniques “relative audit performance measurement” to assess the relative productivity of peer managers and “relative self-declaration of public sector auditing” in the direction of “intelligent questioning”. Conclusion, Originality and its Contribution to the Knowledge: By focusing on supervision based on the declaration of the executive body, intelligent supervision can be applied to all the duties of the executive bodies according to the law in a coherent and integrated manner.
