Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations

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Kazemi Esmail; Mohammady Khoshoui Hamzeh; Dastgir Mohsen

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Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2022 | Volume:9 | Issue:3 Page(s): 1-31

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Title

Develop a Model for Internal Controls in the Social Security Organization with the Approach of Reduce Financial Violations

Author(s)

Kazemi Esmail | Mohammady Khoshoui Hamzeh | Dastgir Mohsen | Issue Writer Certificate

Keywords

Internal Control

Financial Violations

Financial Corruption

Administrative Corruption

Fraud.

Abstract

Purpose: The purpose of this study is to develop a model for Internal Controls in the Social Security Organization with the approach of reducing Financial Violations (financial corruption, Administrative Corruption, Fraud..Method: This research is exploratory research in nature and is applied research in terms of purpose. The statistical population of this study is 340 employees of the financial department of the Social Security Organization. The information required for this research has been obtained with the help of interviews and questionnaires and in order to test the hypotheses, inferential statistics and structural equation tests have been used.Results: The results of the study showed that the factors affecting the Internal Control system in the Social Security Organization include the income bank system, legal obligations system, salary, financial bookkeeping system, movable and immovable property system, financial management system and check issuance requirements.Conclusion: Factors influencing the reduction of Financial Violations include the effectiveness of Internal Controls and components affecting Internal Controls. One of the most influential factors affecting the effectiveness of Internal Controls in the Social Security Organization is the financial office system.Contribution: For the Social Security Organization, the use of components affecting Internal Controls increases the reliability and accuracy of the organization's operations, as well as its integrity, and contributes to the long-term development of the organization. Policy makers and legislators can also use components that influence Internal Controls to combat financial irregularities in organizations.

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