نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترا، گروه آموزشی حسابداری، دانشکده علوم اجتماعی و اقتصادی، تهران، ایران
2 دانشجوی دکترا، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Abstract
Subject and Purpose: For transparent reporting of universities and their accountability to society, the existence of a framework for identifying and evaluating internal controls over financial reporting becomes necessary. The purpose of this study is to develop a framework for identifying and evaluating the internal controls over financial reporting of public universities affiliated with the Ministry of Science.
Research Method: The present study is survey-based and applied in nature. Descriptive and inferential statistical methods were used to analyze the data, and for this purpose, SPSS software was employed. The research data were collected through a questionnaire. A total of 100 questionnaires were distributed among financial experts of universities and professional individuals employed outside universities, and 40 responses were received.
Research Findings: Within the five domains of the COSO framework—including control environment, risk assessment, control activities, information and communication, and monitoring activities—applicable indicators for universities were identified. Finally, using the aforementioned statistical tests, a framework for identifying and evaluating the internal controls over financial reporting of universities was developed.
Conclusion, Originality and its Contribution to the Knowledge: The results of the study indicate that all expert respondents confirmed most of the indicators existing in the developed framework. From the viewpoint of specialists, 17 indicators related to the control environment, 18 to risk assessment, 14 to control activities, 11 to information and communication, and 7 to monitoring activities included in the questionnaire are appropriate for identifying and evaluating the internal controls over universities’ financial reporting.
کلیدواژهها [English]
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