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Designing a two-dimensional model of monitoring the public sector by the Audit Bureau of the country
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Sohrab Osta   , Abolfazl Amiinian , Mohammad Hossein Ramezani Zare * |
| & PhD in Accounting, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran, Corresponding Author, Email: Mhrz100@Gmail.Com |
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Abstract: (630 Views) |
| The main goal of this research is to design a model to perform the supervisory duties of the Court of Accounts in order to prevent, track and deal with corruption. To design this model, it was used to examine the content of relevant laws and regulations and benefit from the results of valuable researches. The final model was the result of benefiting from the opinions of 12 experts of the Court of Audit. The method used to collect experts' opinions in this research is the focus group. After holding 4 focus group meetings, the results showed that the relevant model can be explained in two dimensions (including six subsets); (1) The mechanisms of the National Court of Accounts in the field of fighting corruption, which includes activities and inherent duties that the auditors themselves must carry out in order to deal with the corruption of the executive branch. These duties are carried out through auditing, handling and subtracting the budget, and (2) the supervision of the Court of Accounts of the country on the duties prescribed for the executive bodies in the field of fighting corruption, which these duties are the supervision of the court on the duties prescribed for the executive bodies in the field of preventing the occurrence of corruption. It refers to tracking and discovering corruption as well as dealing with the crime of corruption by the institutions. The details of each section have been described based on the content of the focus group meetings. Considering that this model has made a proper separation and explanation of the tools at the disposal of the court and the legal power of the court, it can be of great help in fulfilling the supervisory and audit duties of the court. |
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| Keywords: Financial and administrative corruption, Audit Court, focal group, auditors |
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Full-Text [PDF 962 kb]
(498 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/12/24 | Accepted: 2024/01/7 | Published: 2024/06/19
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