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Paper Information

Journal:   JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT   JULY-SEPTEMBER 2017 , Volume 5 , Number 3 (19) ; Page(s) 83 To 96.
 
Paper: 

SURVEY OF INTERNAL AUDIT EFFECTIVENESS IN PUBLIC SECTOR RISK MANAGEMENT AND CONTROL FUNCTION

 
 
Author(s):  FATHI ABDOLLAHI AHMAD*, AGHAEI MOHAMMAD ALI
 
* DEPARTMENT OF ACCOUNTING, PAYAME NOOR UNIVERSITY, TEHRAN, IRAN
 
Abstract: 

This study examines internal audit effectiveness inpublic sector management and it’s challenges. Research statistical society were used from internal audit directors and staff from university of Payame Noor financial, administrative and budgetary departments and sample elected from province center and central organization of Payame Noor University. Internal audit effectiveness in public sector tested with implementing variables such as organizational independence, formal mandate, unrestricted access, sufficient funding, management perception from internal auditing, competent staff, management support and compliance with professional audit standards. Results show that internal audit effectiveness is positively related to compliance with professional audit standards, unrestricted access, formal mandate, top management support and competent staff. We found no relation between organizational independence and management perception from internal auditing with internal audit effectiveness. Sufficient funding has a positive relation with control function of and negative relation by risk management function. Based on conclusions it’s suggested that internal audit standards should codify and this principle requires top management support and trained staff. Internal audit as a culture should be going in public organizations where the financial and non-financial unrestricted access of them is possible and they have organizational independence.

 
Keyword(s): INTERNAL AUDIT EFFECTIVENESS, RISK MANAGEMENT FUNCTION, CONTROL FUNCTION
 
 
References: 
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APA: Copy

FATHI ABDOLLAHI, A., & AGHAEI, M. (2017). SURVEY OF INTERNAL AUDIT EFFECTIVENESS IN PUBLIC SECTOR RISK MANAGEMENT AND CONTROL FUNCTION. JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT, 5(3 (19) ), 83-96. https://www.sid.ir/en/journal/ViewPaper.aspx?id=603146



Vancouver: Copy

FATHI ABDOLLAHI AHMAD, AGHAEI MOHAMMAD ALI. SURVEY OF INTERNAL AUDIT EFFECTIVENESS IN PUBLIC SECTOR RISK MANAGEMENT AND CONTROL FUNCTION. JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT. 2017 [cited 2021May18];5(3 (19) ):83-96. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=603146



IEEE: Copy

FATHI ABDOLLAHI, A., AGHAEI, M., 2017. SURVEY OF INTERNAL AUDIT EFFECTIVENESS IN PUBLIC SECTOR RISK MANAGEMENT AND CONTROL FUNCTION. JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT, [online] 5(3 (19) ), pp.83-96. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=603146.



 
 
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