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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   summer 2016 , Volume 5 , Number 18 ; Page(s) 83 To 93.

The relationship between auditors and the supervisory role of the health promotion office

In today's world, large enterprises, geographical and technological development, the temptation of fraud among managers, employees and external individuals associated with organizations and firms have provided. Fraud and corruption, a fact that can not be easily ignored, a problem that causes administrative system to compromised health and consequently high cost of business and society learn to distrust space. The traditional view that the only duty of the government and courts dealing with fraud knows, has no place in today's complex economy. Therefore, it is necessary to except the judiciary and the government, all factors, including managers, employees, auditors and accountants are also in the fight against corruption and fraud actor. (S. amacher, 2011) Given the importance and necessity of monitoring the auditors to discuss the role of corruption and fraud in health administration, this study deals with the issue The population of the study, auditors, senior auditors and audit firms, benefit administrators who guide their number is over 150 people. Using the formula to determine the sample size, the sample for a questionnaire survey of 60 to 95 percent, respectively. Data were collected through a questionnaire containing 46 questions that are appropriate to the objectives of the study were used. The questionnaire was distributed in 06cases, of which 50 were completed and analyzed. For data analysis, frequency distribution, graphs, mean and standard deviation were used as the main tool for doing that is spss software. The findings of this study, the relationship between auditors and the supervisory role of the administrative system of health promotion shows, so that the direct relationship between auditors supervision ( ethics and codes of ethics in accounting, planning, monitoring internal controls and monitoring of internal audit ) and administrative health data ( rule of law, accountability, transparency, integrity ) emphasizes. It is worth mentioning that most of the relationship between health and integrity of ethics and ethical to the 0. 287 was confirmed.
Keyword(s): financial supervision,health administration,Corruption
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