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.
Syed Ali hosseini; Ali rahmani; marzeieh kamarei
Volume 2, Issue 1 , February 2016, , Pages 59-70
Abstract
Developing an effective university governance model at the higher education institutions and exploring its pattern index and components is the main purpose of this research. Also identifying effective governance barriers and challenges is another purpose of this research. In this research, university ...
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Developing an effective university governance model at the higher education institutions and exploring its pattern index and components is the main purpose of this research. Also identifying effective governance barriers and challenges is another purpose of this research. In this research, university governance at Alzahra University in year 93 from the perspective of employees was subjected to scrutiny. Questionnaire was used for data collection. A total of 80 questionnaires were distributed among the employees of Alzahra University, of which 49 were gathered. Data was analyzed by using Spss software testing. The study results show that this university is governed by board of trustees and managers who have middle competence. The responses show that there are good management structures at the university. Also other findings show that the University is faced with some challenges. The individual performance findings showed the results that are above the average. It was also indicated that the risk management quality and internal controls have average results in the university. The necessity of improving effective governance in order to reduce the challenges ahead and better universities management are felt. In this regard, we have developed the Model thesis. The model consists of three elements, indicators and modifying factors that have a reciprocal relationship with each other. Strengthen each of the components will improve university governance.
