نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد بین المللی اروند، دانشگاه آزاد اسلامی ، آبادان، ایران
2 گروه حسابدای ، واحد بین المللی اروند، دانشگاه آزاد اسلامی، آبادان، ایران.
3 گروه حسابداری، واحد بین المللی اروند، دانشگاه آزاد اسلامی، آبادان، ایران.
4 گروه حسابداری، واحد غرب، دانشگاه پیام نور، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The Subject and Purpose: The purpose of this study is to present an operational auditing model for financial managers working in the public sector who are authorized to transfer unspent budget balances to the following year. Given the importance of improving efficiency, effectiveness, and accountability in public resource management.
Research Method: this study aims to identify the components affecting the establishment of an operational auditing system and develop a comprehensive framework for evaluating financial performance in public organizations. The research is applied in terms of purpose and qualitative in terms of approach, using thematic analysis as the research method. The participants consisted of experts in accounting, auditing, public financial management, and public sector executives who were selected through purposive sampling. Data were collected through semi-structured interviews and analyzed using the six-step thematic analysis process.
Research Findings: The findings led to the identification of seven main themes, including managerial and organizational factors, legal and structural requirements, financial control and management system, performance evaluation and resource productivity, financial transparency and accountability, professional capabilities of auditors, and information technology infrastructure. Conclusion, Originality, and its Addition to Knowledge: The results indicate that operational auditing in the public sector is a multidimensional process that requires the simultaneous integration of managerial, legal, human, and technological factors. The proposed model can provide a practical framework for improving financial decision-making, controlling the utilization of budget resources, managing the transfer of unspent funds, and enhancing financial accountability in public organizations
کلیدواژهها [English]
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