Governmental Accounting
Bita Mashayekhi; Milad Samavat; Amin Jahangard
Abstract
Subject and Purpose of the Article: The main objective of this research paper is to identify the most frequent and influential topics in the "internal audit in the public sector" literature. We also identify the most influential articles, journals, authors, and countries and provide the co-occurrence ...
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Subject and Purpose of the Article: The main objective of this research paper is to identify the most frequent and influential topics in the "internal audit in the public sector" literature. We also identify the most influential articles, journals, authors, and countries and provide the co-occurrence network of authors, institutions, and countries. Research Method: We applied a bibliometrics approach to assessing 141 research papers on "internal audit in the public sector" from 1993 to 2023 that we obtained from the Scopus database. We did so by using a bibliometric analysis via the R’s bibliometrix package.Research Findings: Our findings indicate that there is an increasing trend in the number of research studies on the "internal audit in the public sector" line of research. Although we document that concepts such as Corporate Governance, Internal Audit Effectiveness, Internal Controls, Accountability, Audit Committee, and Risk Management are among the most frequent keywords in this line of research that form the conceptual map of this research topic, this line of research is still under-developed and needs to be further researched. Conclusion, Originality and Its Contribution to the Knowledge: We contribute to the existing literature on the "internal audit in the public sector" by providing the conceptual map of prior studies through a bibliometric analysis. We also guide future research on this topic by identifying the underdeveloped areas of research in this line of research
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.
Mojdeh Kadkhodaee Elyadarani; Banimahd Bahman
Abstract
Subject and purpose of the paper: Gender can be considered as one of the variables influencing people's judgment and decision making. Therefore, the purpose of this study is to investigate the role of gender moderation on the relationship between moods and internal auditors' decisions about internal ...
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Subject and purpose of the paper: Gender can be considered as one of the variables influencing people's judgment and decision making. Therefore, the purpose of this study is to investigate the role of gender moderation on the relationship between moods and internal auditors' decisions about internal whistle-blowing.Research method: In the present research, 250 questionnaires were randomly distributed among internal auditors in state-owned banks. 219 questionnaires were used for analysis. The tools used in this study include the moods Questionnaire and the whistle-blowing Questionnaire. Also, the structural equation model and the Standardized root mean square residual (SRMR) have been used to evaluate the relationship between the variables of this study.Research findings: results show that both positive and negative aspects of internal auditor’s moods have a significant and positive effect on their judgment and decision making to whistle-blowing. Evidence also shows that the gender of the internal auditor is an important variable in whistle-blowing within the organization and can increase the effectiveness of the relationship between moods and whistle-blowing.Conclusion, originality and its contribution to the knowledge: Thus, based on the findings of this study, policy makers and regulatory bodies of the internal audit profession should provide the necessary mechanisms to support the whistle-blowing and reporting the fraud by internal auditors and pay special attention to the whistle-blowing issue.
Seyed Ali Hoseini; Azadeh Madahi; marzie momenzadeh
Volume 2, Issue 2 , October 2016, , Pages 55-68
Abstract
The main purpose of the present paper is identifying the internal audit function at Iran and Tehran universities of Medical Sciences. Furthermore, this paper aims to provide an insight to the current and future internal audit activities of the university for next 5 years. In order that, we conducted ...
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The main purpose of the present paper is identifying the internal audit function at Iran and Tehran universities of Medical Sciences. Furthermore, this paper aims to provide an insight to the current and future internal audit activities of the university for next 5 years. In order that, we conducted a survey of knowledgeable people related to Internal Audit, in both of the investigated universities. The results showed that assurance activities are more important than consulting activities. The investigating respondents prospective about the future activities of the internal audit showed internal auditors are expected to perform consulting services; Such as, governance, control and special projects based on management needs. This result predicts a different future for present Internal Audit activities. As another result of this research, we found that Internal Audit activity at the investigated universities is at initial and infrastructure levels in compliance with Internal Audit Capability Model for the public sector. So, the study results made some suggestions to improve this situation.
