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.
