Pathology of Investigating Government Expenditure Documents and Presenting a Model for its Elimination (Case Study: NAJA Finance and Accounting)

This study discusses one of the branches of government auditing that has been overlooked by the researcher in the state audit system and may be the source and origin of the increase in economic offenses and corruption due to disregard for the same branch. Originating government spending documents have been discussed.

This study is philosophically, pragmatistically (positivist and interpretationalist), in terms of approach, mixed (qualitative and quantitative), in terms of purpose, applied and development, in terms of strategy, theme analysis, and descriptive. In terms of data collection environment, field and libraries and in terms of data collection tools, pluralism . Using purposive, data were collected from financial experts in the field to identify the barriers to dealing with cost documents in a desirable manner, as well as to provide a suitable model for this purpose.

The findings of the present study showed that the barriers and limitations to quality enforcement of cost documents in law enforcement are based on a three-dimensional model of disagreement (education level, lack of experience, lack of motivation, and ... ), Organizational (lack proper organizational structure, lack of proper rights and benefits, diversity in laws and regulations, etc.) and environmental (lack of appropriate equipment facilities, lack of fixed prices, lack of safe work space, etc.) Shvnd

In the present study, by modeling the barriers, a model with strategic reference points as well as economic classification of costs on the other hand, is presented as input and considering the new system.