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3 2022, 5(18): 0-0 Back to browse issues page
Determining the relationship between individual and managerial factors in government auditingBy preventing corruption in the Court of Audit
Ferdoos Solimanifar
Abstract:   (324 Views)
Given the importance of the oversight role of the Court of Audit in controlling expenditures and maintenance of government property, on the other hand, oversight and control is inevitable in the management of the country, the existence of an effective and efficient oversight system, especially within the organization, is a great help to implement Justice and economic development of the country. Therefore, the purpose of this study is to investigate the relationship between individual and managerial factors and financial corruption in the Court of Audit. This research is an applied and descriptive-survey type and also a case that was conducted in 1399 in the Court of Accounts. In this study, 2 hypotheses with respect to the questions: Are the individual factors of government auditing in the Court of Audit related to the prevention of financial corruption? Are the governmental audit management factors in the Court of Audit related to the prevention of corruption? It was adjusted that after completing and performing descriptive and inferential statistical tests of Student t, the research hypotheses were confirmed. Findings showed that individual and managerial factors of auditing are related to corruption.
Article number: 5
Keywords: Individual factors, managerial factors, government audit, financial corruption, Court of Audit
Full-Text [PDF 931 kb]   (100 Downloads)    
Type of Study: Research | Subject: General
Received: 2021/05/17 | Accepted: 2021/05/31 | Published: 2022/05/11
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solimanifar F. Determining the relationship between individual and managerial factors in government auditingBy preventing corruption in the Court of Audit. 3. 2022; 5 (18)
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Volume 5, Issue 18 (3-2022) Back to browse issues page
دانش حقوق و مالیه Knowledge of Law and Finance
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