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:: Volume 24, Issue 97 (2-2025) ::
audit knowledge 2025, 24(97): 464-493 Back to browse issues page
Identifying the problems of continuous financial monitoring and providing a model for integrated monitoring of public sector policies
Akbar Mirshekari , Morteza Moosakhani * , Karamolah Daneshfard
islamic azad
Abstract:   (79 Views)
Continuous monitoring keeps track of all financial events in order to display all financial information at any time. This increases the speed of response. The timeliness of information is very important, so that some events can only be done with timely identification. This will lead to the improvement of policies. The purpose of this research is to identify the problems of continuous financial monitoring in the public sector policies, so that finally the model of integrated monitoring can be introduced as a solution to the problems. This research is applied and of a descriptive-developmental (exploratory) type, as well as a case that was conducted in 1402 in the public sector. To conduct the research, a combination of studying specialized texts along with interviews and brainstorming (Delphi and Delphi-Fuzzy methods) and content analysis was used. In this research, two main questions were set. After answering the first question of the research in relation to the problems of continuous monitoring, the problems were identified with fuzzy Delphi mathematical calculations in Excel software. The results showed that there are 24 problems in continuous monitoring. After this stage, by studying specialized texts, an integrated monitoring model was presented to solve the problems of continuous financial monitoring in the public sector. A model that is based on the six components of accountability, transparency, justice, compliance with the rights of stakeholders, integrity and supervision. This model, taking into account the desirable governance components of the development of the previous models of continuous monitoring, is a path-breaker in solving problems. The expansion of integrated continuous monitoring improves the accountability of the public sector, and executive and supervisory government agencies should take steps to solve the problems raised by considering the components of integration. Due to the emphasis of annual budget laws on integrated financial management, continuous integrated financial monitoring will also be effective in increasing transparency and financial discipline of Public Sector Policies as a supplement to improve the government's financial management.
Keywords: Continuous Financial Monitoring, Integrated Monitoring, Public Sector Policies
Full-Text [PDF 1132 kb]   (52 Downloads)    
Type of Study: Research | Subject: Auditing
Received: 2024/02/7 | Accepted: 2024/05/25 | Published: 2024/11/30
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mirshekari A, moosakhani M, daneshfard K. Identifying the problems of continuous financial monitoring and providing a model for integrated monitoring of public sector policies. audit knowledge 2025; 24 (97) :464-493
URL: http://danesh.dmk.ir/article-1-3237-en.html


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Volume 24, Issue 97 (2-2025) Back to browse issues page
دانش حسابرسی Audit  Science
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