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Intelligent monitoring is a step towards synergy and cooperation between the Planning and Budget Organization, the Supreme Audit Court and the Ministry of Economic Affairs and Finance
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Parisa Zare *   |
| PhD in Industrial Management, Industrial Management-Financial, Central Tehran Branch, Islamic Azad University, Tehran, Iran. Email:zare.p.1392@gmail.com |
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Abstract: (336 Views) |
| This research creates a new potential by presenting a solution to make intelligent monitoring with the aim of synergy and cooperation between the three important institutions of the Planning and Budget Organization (with the function of budgeting), the Supreme Audit Court (with the function of monitoring the legislative branch) and the Ministry of Economic Affairs and Finance (with the function of the national treasury and monitoring during spending). The research method is applied development. This research has reached the limitations of questioning through the method of adapting the content of the governing chapters and materials to the methods, actors and activities in the governing laws. Intelligent supervision with the help of questioning restrictions through three important tools: Intelligent sampling (by changing the approach from the number of tasks to the number of tasks through audit sensitivity analysis), Intelligent questioning (by changing the way of collecting information from field monitoring to obtaining electronic declarations from executive devices) and Intelligent evaluation (with Creating a new potential in the evaluation of equivalent managers and self-regulation system in the movement of declaration blocks) has taken action to unify the process of obtaining financial data of the country in a single platform. Audit sensitivity analysis determines the degree of importance of the funds subject to supervision by using relative indicators and moves audits from expert-oriented to data-oriented. The movement of the blocks of electronic declarations and the scoring designed during this movement, causes the desired synergy and cooperation of this research along with systemic self-regulation and finally performance-based budgeting. |
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| Keywords: Intelligent monitoring, Intelligent sampling, Intelligent questioning, Intelligent evaluation, The Supreme Audit Court, The Planning and Budget Organization, The Ministry of Economic Affairs and Finance |
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Full-Text [PDF 919 kb]
(169 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2026/05/2 | Accepted: 2026/05/4 | Published: 2025/10/2
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