Mohammadreza Mohagheghi; Gholamreza Karami; Reza gholami jamkarani; Nezamoddin Rahimian
Abstract
Abstract Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.Research Method: In order to identifying the effective factors on the effectiveness ...
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Abstract Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.Research Method: In order to identifying the effective factors on the effectiveness of the internal control system of government institutions and organizations, while reviewing the studies, a semi-structured interview was conducted using the qualitative method of theme analysis. In this research, the fuzzy Delphi method was used to rank and find the degree of importance of the factors. The interviewed experts were 18 university professors and top managers of government organizations and experts in the audit field with an emphasis on the internal control system.Research Findings: Data analysis shows 6 main themes including individual, performance, legal, managerial, environmental and organizational components, which are effective in the effectiveness of the internal control system of government institutions and organizations.Conclusion, originality and its contribution to knowledge: Based on the results of the research, government institutions and organizations can make their evaluation multi-dimensional and by relying on identified and refined factors in individual, performance, legal, managerial, environmental and organizational dimensions, measure the internal control of the institutions and organizations under investigation and Finally, more comprehensive decisions will be made based on the opinion of experts and scientific foundations.
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.
