جستجوی مقالات مرتبط با کلیدواژه « حسابرسی رعایت » در نشریات گروه « حسابداری »

The purpose of this research is to investigate, calculate, and explain the indicators for monitoring the effectiveness and efficiency of internal audits in municipalities.

This research is applied in terms of purpose and qualitative in terms of data collection method. The statistical population of the research consisted of internal audit experts from various departments of Mashhad Municipality. Snowball sampling was utilized to collect information, and the opinion saturation criterion was employed as the sampling endpoint standard.

After conducting 21 in-depth interview sessions, information saturation was achieved. The theme analysis method was utilized to analyze the interviews, resulting in the identification of 39 indicators as the main themes of this research.

The results of the research showed that the most important themes of monitoring the effectiveness of internal audit in municipalities include the degree of elimination of weaknesses in the field of compliance audit, the degree of elimination of weaknesses in the field of operational audit, the degree of implementation of compliance audit proposals, the degree of satisfaction of senior internal audit managers, the degree of savings created as a result of the internal audit, the comments of professional associations, the implementation of operational audit, and the placement of operational audit in the organization chart of the municipality. The most important themes of monitoring the efficiency of internal audit in municipalities include the degree of systematization of internal audit instructions, the degree of mechanization of the audit process, the amount of training courses held for internal auditors, the level of internal auditors' capabilities, memberships and professional work certificates, the presence of internal audit agents in the regions, and the presence of internal audit agents in organizations and subsidiaries.

The purpose of this study is description the concept of intergenerational equity and determination the reporting characteristics of intergenerational equity by considering the legal requirements of the country, sources of income, geographical location, climate and ... in Iran. Intergenerational equity reporting is a tool for accountability about current government expenditures and capital, as well as its source of funding. This study is exploratory in the field of developmental research, and a survey in terms of strategy and research method. In the first step, through comparative study and study of legal requirements and official reporting methods of other countries and other credible sources, the criteria for reporting intergenerational equity have been determined to gain the general consensus of experts and senior government managers and auditors. In the second step, the proposed indicators were provided to a statistical sample consisting of professionals and experts who have experience in the field of reporting and disclosure of information and have mastered the legal requirements, to determine the final determination of reporting indicators and rankings. We find the most important reporting indicators in terms of government financing are related to oil and gas sales revenues, exploitation of all natural resources, production and exploitation of oil and gas resources and the National Development Fund. Also about government expenditures, the indicators of government capital expenditures, environmental protection expenditures, investment in long-term projects and education and training expenditures have the highest rank.