|
Investigation of Supreme Audit Court Role and Impact on Financial Transparency and Health of Khuzestan Provincial Government Institutions
|
Mehdi Ghaffari   , Mohamadreza Mirzaihaftaddor , Mojtaba Kalantar * |
| & Email: mojtaba.kalantar@gmail.com |
|
|
Abstract: (471 Views) |
| This study investigated Khuzestan Provincial Supreme Audit Court performance on curbing financial abuse and corruption in the local government executive offices. It examined two causes of financial violations, i.e., the lack of knowledge among managers and the conflicts inherent in regulatory laws. The study draws upon a descriptive survey where a questionnaire consisting 49 questions was developed. A group of subject matter experts verified its validity. 50 auditors and experts of the Supreme Audit Court of the province responded to the questionnaire. The research hypotheses have been tested using SPSS software. So the results of statistical analysis show that the questionnaire is reliable, and by performing a one-sample t-test for three hypotheses, it can be claimed that the actions of the Supreme Audit Court of Khuzestan have been effective in reducing financial deviations of the government offices. But the lack of knowledge among the managers and the conflict inherent in the laws cannot be considered as a factor for the occurrence of financial violations. Although the results of this research are in conflict with previous studies, it will definitely lead to proper decision making by the directors and auditors of the court for detailed planning with the results available in the executive bodies and advancing the organizational goals. |
|
| Keywords: Supreme Audit Court, Financial violations, survey |
|
|
Full-Text [PDF 1034 kb]
(200 Downloads)
|
Type of Study: Research |
Subject:
Management
Received: 2023/05/3 | Accepted: 2023/10/7 | Published: 2024/06/19
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
