ارائه الگویی برای استقرار حسابرسی داخلی در دستگاه‌های دولتی بخش عمومی ایران

References

18. Anao (2012).” Public Sector Internal Audit Better practice guide retrieved” from http//www.anao.gov.
19. Atkisson, R. M., & Chait, E. P. (1978 a). The case for the internal auditor in local government. The Internal Auditor, 35(5).
20. Dittenhofer, M. A. (1982). What does the auditor of small, local government need? The Internal Auditor, 39(3), 44-48.
21. Dounya, A. & Mbarek. S. (2021). Internal Control, a lever for good governance of public companies. European Journal of Molecular & Clinical Medicine, vol 08, (03).
22. Friedberg, A., & Lutrin, C. (2001). The internal audit in U.S. local government in the 1990s: A status report and challenges. Financial Management, 13(3), 325-344.
23. Gamayuni, R.R. (2018) The Effect of Internal Audit Function Effectiveness and Implementation of Accrual based Government Accounting Standard on Financial Reporting Quality, Review of integrative Business and Economics Research, Vol. 07. (1).
24. Holder, W. W. (1977). The role of the internal auditor in responding to crisis in local government. The Internal Auditor, 34(6), pg. 71.
25. Institute of Internal Auditors, (2006). Role of auditing in public sector governance. Altamonte Springs, Florida.
26. Institute of Internal Auditors, (2011). International professional practices framework (IPPF). Altamonte Springs, Florida.
27. Khoury, H.M.) 2011(. Internal audit in the public sector: the quiet revolution [Online]Availablefrom:http://www.deloitte.com/assets/ DcomLebanon/Local%20Assets/Documents/ME%20PoV/ME%20PoV%20issue%204/POV4%20Internal%20audit%20in%20the%20public%20sector.pdf. [Accessed: 15 June 2012].
28. Lartey, p., Yusheng, K. & Maci Bah, B.F. (2017), A Critical Examination Of Internal Control Systems in the Public Sector, A Tool for Alleviating Financial Irregularities. Vol, 08, No. 22.
29. Mihret, D.G. & Yismaw, A. W. (2007). Internal audit effectiveness: an Ethiopian public sector case study. Managerial Auditing Journal, Vol. 22,No. 5.
30. Oţetea.,A, Cristina.,M, Aristotel,U(2013). ”Internal Public Audit in the Financial Crisis Context”., Procedia Economics and Finance 6,
31. The Institute of Internal Auditors, (2012),Implementing a New Internal Audit Function in the Public Sector, globaliia.org/standards-guidance.
32. The Institute of Internal Auditors. (2009). International Standards for the Professional Practice of Internal Auditing. Retrieved February, 9, 2010, from http://www.theiia.org.
33. The International Framework:Good Governance in the Public Sector, The full Framework is available on the CIPFA and IFAC website,2014,www.cipfa.org and ifac.org.
34. The Organization for Economic Co-operation and Development (OECD). (2011), Internal Control and Internal Audit: Ensuring Public Sector Integrity and Accountability, Report prepared in the context of celebrations for the 50th Anniversary of the OECD.
35. Venter, A. & Landsberg, C.) 2011(. Government and politics in South Africa. 4th ed. Pretoria: Van Schaik.
36. Yu-Tzu Chang, Hanchung Chen, Rainbow k. Cheng, Wuchun Chi, (2019), The impact of internal audit attributes on the effectiveness of internal control over operations and compliance, Journal of Contemporary Accounting & Economics, Volume 15, Issue 1, April 2019, Pages 1-19.

 

 

References [In Persian]

1. M., (2014). Philosophy of research methods in the humanities. Field and University Research Institute. (3rd edition). [In Persian].

2.    Babajani. J., (2003). Theoretical analysis of the country's financial monitoring system from the perspective of accountability. Accounting and auditing reviews,10(31). [In Persian]

.3.    Babajani. J., (2010). Benefits of performing performance auditing in the country and its role in accountability. Auditing knowledge. p16. [In Persian].

4.    Babajani. J., (2015). Advanced public sector accounting with a multi-level financial reporting approach.Published of Allameh Tabatabaei University. Tehran. [In Persian].

5.    Babajani. J., & Babaei. M. (2011). The effect of establishing an internal audit unit and forming an audit committee on improving the level of financial accountability of universities and higher education and research institutions. Auditing knowledge,2(4). [In Persian].

6.    Babajani. J., & khonaka. A. (2012). The need to form an audit committee and establish an internal audit unit in metropolitan municipalities to improve the level of accountability. Quarterly Journal of Experimental Studies in Financial Accounting.10(33). [In Persian].

7.    Babajani. J., & Azar. A., & Moayeri. M. (2013). Factors and motives of change in the financial and operational accountability system of the Iranian public sector. Quarterly Journal of Experimental Studies in Financial Accounting,11(37). [In Persian].

8.    Hafez nia.M. (2017). Introduction to research methodology in humanities. Samt Publications. (23th edition). [In Persian].

9.    Rahmani. A., & GHashghaei. F., & Madahi. A. (2015). Barriers to establishing an internal audit unit in Iranian public universities. Military Management Quarterly.15(57). [In Persian].

10.         Soleimani Amiri.G., & Hosna Azar Dariyani. E. (2018). Investigating the role, effectiveness and evaluation of internal audit in the Iranian Oil Company. Accounting and auditing research.10(38),38-21. [In Persian].

11.         Sadat Behbahani. p., & Gholam Nezhad. S. (2021). The effect of internal audit and implementation of public sector accounting standards on the quality of financial reporting in the public sector, Accounting and social benefits,11(3). [In Persian].

12.         Abdoli. M., & Nade Ali. A. (2015). Investigating the effect of internal audit on reducing the occurrence of financial, legal and tax distortions in companies. Auditing knowledge Quarterly.15(61). [In Persian].

13.         Kordestani.G., & Alavi. S.M. (2014). The role of internal audit in improving public sector management. Internal audit monthly,1(3). [In Persian].

14.         Kamali Zare. A., & Arbab Soleimani. A. (2014). Effective internal audit. Auditing Accounting Research Center of the Auditing Organization. (8th edition). [In Persian].

15.         Moradi. B., & Bahri Sales. J. (2018). Factors affecting the effectiveness of internal audit in improving internal controls, Accounting knowledge and management audit.,7(28). [In Persian].

16.         Nokhbeh. A, Kordestani. Gh.R & Rahimian. N. (2020). The gap between the status quo and the desired level of performance audit report. Two Scientific Journals of Public Accounting,8(1). [In Persian].

17.         Nikbakht. M R., & Rezaei. Z., & Menati. V. (2017) Internal audit quality improvement strategies. Quarterly Journal of Experimental Studies in Financial Accounting.14(55). [In Persian].