جستجوی مقالات مرتبط با کلیدواژه "auditing" در نشریات گروه "مدیریت"

This study aimed to propose a comprehensive framework for human resource auditing to assess organizational performance. 

This applied research employed a qualitative, exploratory approach. Data were collected through semi-structured interviews with experts and professionals in human resource management. The data were analyzed using qualitative content analysis, and the participants were selected through purposive sampling among senior managers and HR experts. 

The findings revealed the identification of three new levels for human resource auditing: the level of HR unit outcomes, the level of HR professionals and custodians, and the level of HR processes and activities. These levels were defined as subsets for operational auditing and contributed to a more precise evaluation of HR unit performance. 

The results demonstrate that human resource auditing can serve as a key tool in improving managerial processes and increasing organizational productivity. Additionally, the newly identified auditing levels in the proposed framework can help organizations evaluate HR unit performance more effectively and improve their management processes

The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting as well as developments in information technology, could all have their own effects.

This research lies in the application research category seeking to show practical problems in “auditing”. Sample is comprised of 16 experts and professional auditors. In the absence of a previous model for such research, factors affecting the further of auditing were considered.Technically, grounded theory and analytic network process (ANP) have been untiled. To achieve this objection, a primary model was developed; ultimately using partial least square regression, an optimum model was evolved.

For the first time as adomestic research, endeavor was made to grade sixty six relatively more important factors out of one hundred and one variables affecting future of auditing through a systematic review of the relevant elements.Based on the results found, social status, infective training and educational courses and government intervention in setting financial reporting regulations, have highest effects on auditing.Furthermore, based on the scenario-making for the optimum model, a model which utilized IFRS requirements and business cycles as a modifying element was found to be more effective as compared to the model using such factors as explanatory or intermediaries in the model.

Financial technologies (FinTech) are currently transforming the entire financial industry and have the potential to change not only the principles of some financial products, but also the basic features of the financial system. Fintech plays an important role as a financial intermediary for society and people's daily activities around the world. Some of the innovations in business processes and financial technology include artificial intelligence, big data, blockchain, cryptocurrency, initial coin offering, Internet of Things, machine learning and robo-advisory; that in predicting the value of the company and financial helplessness; Increasing transparency and improving the quality and quantity of financial reporting; formation of optimal stock portfolio; Facilitating the attraction of capital; improve cost management and process management; increasing data security; strengthening the effectiveness and efficiency of internal controls, reducing the risk of distortion and audit risk; more accurate and reliable tax forecasts by the government for budgeting; It is also effective to obtain environmental benefits. Considering the leap that the world has had in the use of innovations in the field of financial technology and its potential capacity in advancing the goals of accounting and auditing as well as the formation of start-up businesses in the field of modern financial technologies in Iran, identifying, understanding and predicting people's behavior and encouraging them to accept And the use of these technologies is essential for the development of sustainability and competitive advantage as well as social welfare. The current research, by reviewing related texts and records, describes these theories and factors affecting the use of technology in various dimensions, including personal factors, environmental characteristics, and moderators such as age, gender, and experience of users; Also, the comparison of conceptual models and the evolution of these models has been discussed so far, which is also the innovation and knowledge-enhancing aspect of the current research.

Auditing and financial supervision is an integral and very important step in any development program. Lack of monitoring and evaluation multiplies the possibility of program deviation during execution and greatly reduces the achievement of its predicted goals. In addition, it allows the program to stay in place and repeat past mistakes. The position of auditing and financial supervision in the organizational structure of NAJA finances indicates the extent to which planners pay attention issue supervision and its efficiency. The purpose of this study is the pathology of auditing and financial supervision in NAJA.Using qualitative research method, this research has developed a model of challenges of auditing and financial supervision by document review method and semi-structured interviews of experts using grounded theory (data foundation) and theoretical sampling. Its validity and reliability test has been studied by 70% theoretical saturation method.The results led to the formation of the pathology model of auditing and financial supervision in NAJA. In the model, five categories for causal conditions, seven categories for context, two categories for intervening conditions, seven categories for strategy and six categories for outcome related to the main research phenomenon were identified.Considering the challenges arising from the research data in the current conditions of auditing and financial supervision in NAJA, for all the challenges collected in the pathology model of the audit and financial monitoring process in NAJA, strategies using the interview method and A meta-analysis was performed. The developed model is practical and shows its important structures and subsets.

What society expects from the auditing profession is to provide quality audit reports. This quality is an added value that only the auditing profession can add to companies' financial information. In general, the purpose of auditors is to protect the interests of stakeholders against significant distortions and errors. The purpose of this study was to explain the effect of auditing and financial supervision of the police General Directorate of Finance and Accounting on improving the performance of police commanders and managers.

This research was applied in terms of purpose and in terms of descriptive method and a questionnaire was used and the statistical population of this study is 66 commanders, chiefs and managers. The reliability of the questionnaire was assessed using Cronbach's alpha and validity was assessed using convergent and divergent validity.
Findings and

The results show that the amount of factor loading factors and the amount of t-statistics, the results of the present study indicate that human factors have a significant impact on teamwork, decision making, goal setting and responsibility of commanders and managers of police and also human factors. It has no significance on the information exchange power of the commanders and managers of the police readiness deputy. Also, environmental factors have a significant effect on the power of targeting, responsibility and information exchange power of commanders and managers of police Deputy, and also environmental factors do not have a significant effect on teamwork and decision-making of commanders and managers of police Deputy. As a result, the audit and financial supervision of the police General Directorate of Finance and Accounting has a significant impact on improving the performance of commanders and managers of the police Deputy Chief of Staff.

Creating audit models that can provide the desired evidence for audit commentary while saving audit time and money; which is very important. As the practice of auditing has changed dramatically over the past decades. The purpose of this article is to present the optimal model of auditing and financial supervision in NAJA. This research uses the qualitative research method of meta-analysis technique to formulate the desired model of auditing and financial supervision by document review and semistructured interviews with experts and studies 207 articles and selected 64 articles by selective sampling to assess validity and reliability. It is done by theoretical saturation method. The findings of the present study indicate that attracting religious, professional and experienced personnel, empowering audit staff, using appropriate tools and technology, adhering to the ethical charter and professional conduct and sufficient financial resources are the causal conditions of the optimal model of audit and financial supervision process. . Also intervening conditions include rules and regulations, oversight of oversight bodies, auditor interest and satisfaction, stakeholder expectations, professional judgment of auditors, empowerment of commanders and managers with financial rules and regulations, and acceptance of the auditor as Advisor is the commander and manager and interacts and coordinates with the category, and ground conditions include no work pressure and no work restrictions. Having strategic thinking, motivating employees, teamwork and synergy, total quality management, audit program development, risk-based auditing, time management, optimal reporting and strategic auditing are among the model strategies and efficient and effective auditing, reducing financial violations and increasing Discipline in affairs and economic, optimal and effective use of resources are the consequences of the model.

Human resource Development (HRD) in each organization is the cause of durability and competitive advantages, so the top management of organizations faces two options: changing its own human resource as a resource with value-added capability, or to benefit from outsourcing strategy. Training and development department in National Iranian Oil Company (NIOC) is accountable for the development of human capital throughout planning of the staff affairs, job career planning, training & development, and also performance evaluating. Following this issue, the essence of comprehensive and permanent process is needed for evaluating current situation whether from the qualitative level of performance or practice of laws and advised Instructions. Regarding the special and unique conditions of this very important industry, it is emphasized on designing and applying comprehensive system full of control dimensions for comparing present condition with desired one for the human resource development Depts.; which is named auditing human resource development. Therefore, with the use of previous researches and interviews done with the NIOC HRD managers, a model with the contingent dimensions and categories for auditing three subsidiaries (training, evaluating and staff affairs planning) has been designed. The research is based on Mixed Research and at first; with the cumulative content analysis relevant dimensions and categories fitted for Auditing model are explanted. After that, for the purpose of verification of designed model and reviewing general situation, questionnaires among the HRD staff of NIOC were distributed and LISREL software was used for investigation. In conclusion, auditing outcomes were reported to the top managers and some suggestions for resolving problems and weakness points were offered to the related management.

Iran residential buildings are the major energy consumers of this country. Various factors which are effective on energy consumption behavior in residential buildings have converted energy consumption forecasting problem to a great challenge for the institutes of energy consumption optimization. Considering the energy management essence، the present study aimed at modeling، forecasting، and clustering of energy consumption in residential buildings، for energy labeling and auditing of the mentioned buildings. Therefore، in this research by combining Fuzzy Neural Network and AHP، using data obtained from questionnaires، energy consumption behavior of residential buildings has been clustered. AHP weights coefficients and architecture have been used as the initial weights coefficients and architecture of NN. In both modes of with and with out initial weights coefficients and architecture، NN was deployed with the same data. In order to NN training and testing، 270 residential buildings in the city of Shiraz were employed. Comparing the detecting and clustering power of the two mentioned FNN models indicate that FNN with initial weights coefficients and AHP architecture has more accuracy and speed of clustering and prediction compare to the other model.