The aim of this study is investigation of factors affecting in determination of performance audit criteria in governmental EXECUTIVE AGENCIES. This study is deductive-inductive, which includes 316 of the Supreme Audit Court of Auditors, accountants and financial managers is EXECUTIVE AGENCIES. With using a questionnaire containing 36 questions for the four operating budget for operational planning, implementation of accrual accounting in the public sector laws and regulations in force and theoretical framework of government accounting standards, all data collected. Descriptive and inferential statistical methods such as Pearson correlation test, the mean difference test and Friedman ranking test was used. The results showed that the implementation of performance-based budgeting, implementation of accrual accounting in the public sector, laws and regulations in force and develop a theoretical framework of government accounting standards are important factors in determining performance audit criteria.

Given the expansion of the role of the state in society and the consequent increase in relations and disputes between the governed and the government, leaving the resolution of all these disputes to the judiciary is neither possible nor desirable. Accordingly, the design of internal organizational mechanisms to expedite the resolution of administrative disputes under the title of "Administrative pre-trial" as one of the alternative methods of resolving these disputes, has been considered by policy makers of various legal systems; However, the idea is still controversial in some countries. Given the practical experiences of the French and British legal systems, the present article seeks to answer the question by a descriptive-analytical method to what extent the prediction of the preschool institution is compatible with the requirements of the Iranian administrative law system? Separating the Administrative pre-trial body from the quasi-judicial and judicial oversight bodies, it seems that the interpretation of the will of the founding power on the one hand and the provisions of important laws such as the law of permanent provisions of the country's development plans and the law of the Sixth Development Plan and Existence The existing Administrative pre-litigation mechanisms in some EXECUTIVE bodies all confirm that not only is pre-litigation legally possible, but also its recognition in order to reduce the volume of cases before the Administrative Court of Justice, at least in the case of some important and recurring cases. its necessary.

Purpose: The goal of this research is provide suggestions for reform chapter nine of Civil Service Management Law with title “Employees Empowerment” and other seasons mentioned law contributing to employees empowerment model of state EXECUTIVE AGENCIES.Method: This research is in terms of strategy, qualitative; in terms of objective, exploratory; in terms of audience, practical; In terms of data type, quality; and in terms of data collection methods, survey. The Statistical Society consisted of administrative and academic experts which has one of the two conditions, contains PhD in public administration and precedency of teaching and research in the field of human resource management or experience in the field of human resource management in Management and Planning Organization and State Management Training Center; that 23 of them‫ declared their readiness to participate in research; for example, were considered. Tool of data collection is questionnaire with using the Delphi techniqueFindings: After three rounds of delphi among professionals consensus was reached and conceptual model of employees empowerment of State EXECUTIVE AGENCIES confirmed with two dimension, six components and 27 index.Conclusion: According to indicators of conceptual model was presented suggestions for amending chapter nine and other seasons of Civil Service Management Law contributing to employees Empowerment of state EXECUTIVE AGENCIES.

In our country, management of a large part of the economic resources is the responsibility of the state, and therefore its management has fundamental effects on the nation's fate. Therefore, public sector managers must be accountable to the people and their representatives, and provide the means for this accountability based on valid information. Nevertheless, to achieve adequate and appropriate accountability, the public sector naturally requires performance auditing in various components in addition to investigating financial statements and making statements in the framework of financial auditing principles. Therefore, the present study aims to propose a model to analyze the effects of performance audits on effectiveness to improve the accountability of EXECUTIVE AGENCIES. For this purpose, the research method was correlational and in the form of a survey design with practical objectives. Then, to test the hypothesis (7) and obtain the optimal model, using Pearson correlation, regression, and meaningfulness of structural equations and finally, the path analysis algorithm through SPSS software, was designed and tested. The statistical population included directors, auditors, and experts of the Supreme Audit Court of Iran (SAC) from March 2016 to March 2018. The results of the test of research hypotheses showed that the effectiveness of performance audits through direct and indirect paths affects the improvement of accountability of EXECUTIVE AGENCIES and its seven dimensions. Directly according to the results of the research, the research hypotheses (7) for the indirect effect of the effectiveness performance auditing on organizational, legal, professional, political, financial, moral and cultural accountability rates of 0.077, 0.025, 0.078, 0.093, 0.088, 0.085, and 0.055. The harmonious mean of the composite indexes of meaning as indirect effects of this pattern is estimated at 0.501. Exploratory results, combined with the confirmation of research hypotheses and design of equations and structural regressions, provide an optimal model that accounts for about 50.1\% of the changes in EXECUTIVE accountability responses through the implementation of the audit of effectiveness, indicating that the audit performance of the effectiveness has a significant relation with the improvement Responsible for executing AGENCIES.

Corruption is one of the phenomena that has negative effects on government and public property today. The bank is considered a very sensitive economic institution, which is basically the most important economic cases related to crimes committed through banks. As a result, the prevention of economic crimes in this area is also necessary. But it seems that the prevention of this crime has not been effective due to the inappropriate structure of the EXECUTIVE organizations. Part of this inappropriate structure goes back to the country's criminal policy. Corruption as a problem of EXECUTIVE organizatins and especially banks undermine the country's economic growth and ultimately has caused the destruction of social justice, loss of public trust at the macro level reduces public investment. All these factors lead to disruption in Public security and comfort ultimately leads to the non-implementation of economic policies in society, so the most important factor in preventing all these problems is preventive criminal policy. This descriptive and analytical study with the aim of providing a basic solution has concluded that in addition to using all available methods to prevent corruption, including situational prevention, what is more necessary is to reform the structure of the EXECUTIVE organizatins through Transparency will be achieved through the use of new technologies and constant supervision of the public institutions and assets, education, alignment of criminal policies and increasing the capacity of the people.

Introduction: Internal auditing unit as a major part of each organization and as the main principle of a controlling environment, is in charge of evaluating and investigating the adequacy and efficiency of accounting system and internal control. Therefore, identifying the tasks, understanding the position of this unit, and also, investigating the priority of each effective measurements on its function are of high importance.Method: The current research is an exploratory survey in terms of type and it is applied in terms of purpose. According to the activity charter of internal auditing unit of the Tehran Stock Exchange and regarding the data mining from reliable researches, the important tasks of internal auditing unit have been identified, and on this basis, a questionnaire with three general criteria framework including internal auditing unit, executing operation, and the management of EXECUTIVE agency unit has been prepared through Paired Comparative Analysis, and then it was distributed among administrative and financial managers, accountable officers, and accountants of the general offices of Fars Province EXECUTIVE AGENCIES. In this research, TOPSIS technique and Kruskal Wallis test have been used.Results: The results of the research showed that "scientific and professional qualifications of manager of the internal auditing unit" is the most important measurement and "signing the reports of internal controls structure by the highest authorities of the incharge agency" is the least important of effective measurements on the internal auditing unit. In addition, there is no significant differences among the measurement of internal auditing unit tasks.Conclusion: According to the findings of this research, it is suggested that EXECUTIVE AGENCIES pay special attention to the scientific and professional qualifications of their internal auditing unit managers, and also the qualification staff of this unit.

The first goal of the current research is to investigate the relation between the management styles and the managerial efficiency. The second goal of the research is to rank managers according to their managerial styles in the EXECUTIVE AGENCIES in Mazandaran. Consequently, the data were gathered using questionnaires. The sample size was 150. The collected data were further analyzed by SPSS and Analysis Hierarchy Process (AHP) technique. The findings indicated that there was a significant relationship between management styles and managerial efficiency.

Background and aim: Various methods for research needs assessment have been proposed, and selecting the appropriate model can be a significant issue. Therefore, the aim of the current research was to develop an optimal model for research needs assessment in the EXECUTIVE AGENCIES of Lorestan Province.Method: This applied research was conducted with an exploratory nature and a mixed approach. The statistical population included documents and records available in the EXECUTIVE AGENCIES of Lorestan Province, national and international experiences in the field of research needs assessment models, and experts knowledgeable about the subject matter. The sampling method was purposive in the document and resource section and purposive in the interview and validation section. The research tool in the qualitative section was fishbone diagramming and interviewing. The quantitative section used a researcher-made questionnaire with 24 items, and Content Validity Ratio (CVR) was used to examine content validity.Results: The results ultimately led to the design of a research needs assessment model that can be utilized in EXECUTIVE AGENCIES. The model consists of two sections: identification of research needs, including six stages, and prioritization of research needs, including five stages.Conclusion: Attention to the scientific structure in research needs assessment and moving beyond the current perspective can be enlightening. There are some missing links that have been addressed in the mentioned stages, and attention to them can lead to better results.