Evaluating the Operational Responsibility of the Court of Audit with an Emphasis on Learning and Growth Perspective

The significance of this study is that with respect to the duties of the Court of Accounts, does human resource management emphasize the learning and development processes performed by the Court of Auditors, the ability to safeguard bailiffs to carry out operational accountability to users? Or not. The purpose of this article is to show first whether the HRM is appropriate for the State Accounting Tribunal for safeguarding Jerusalem. The second purpose of this study is to provide guidance to the National Accounting Court and users on appropriate human resource management and operational accountability. It is expected that the results of the research will be of scientific achievement and value added as follows. First, the results of this study can expand the theoretical foundations of accountability and the strategic accounting system of the country. Second, the results of the study will show what the human resource management capability of safeguarding for operational accountability to users is. As a scientific achievement, this subject can provide useful information to the supreme leader, the public, the oversight bodies, the Islamic Consultative Assembly, the government, and the executive. Third, the results of the research may offer new ideas for new research into the strategic system of the court of accounting and regulatory apparatus