Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop

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KHAJAVI SHOKROLLAH; REZAEI GHOLAMREZA; Keshavarz Moayedi Roghaye

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Paper Information

Journal: IRANIAN JOURNAL OF PUBLIC POLICY IN MANAGEMENT Year:2019 | Volume:10 | Issue:33 Page(s): 37-52

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Title

Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop

Author(s)

KHAJAVI SHOKROLLAH | REZAEI GHOLAMREZA | Keshavarz Moayedi Roghaye | Issue Writer Certificate

Keywords

Independent AuditingQ1

MunicipalitiesQ1

public sector organizationsQ1

Financial AuditingQ1

EffectivenessQ2

Abstract

Background: auditing in public sector is a part of the process of control and accountability. That’ s why, auditing in public sector organizations and studying its Effectiveness are essential. Objective: The objective of this research is investigating the usefulness and Effectiveness of conducting Independent Auditing in public sector organizations. Method: The Municipalities of Fars province were selected as representatives of the public sector organizations and the statistical population of the study. Data was gathered from 102 Municipalities of Fars province using a 44-item questionnaire. “ one-sample t-test” and “ median test” , were used for statistical analyses. Findings: The results of the data analyses of subsidiary hypotheses indicated that conducting Independent Auditing in Municipalities is effective in identifying and deterring of noncompliance with law, regulation and internal circular. Also, conducting Independent Auditing partly assures probable error and fraud detection and correction and improves internal controls. However, conducting Independent Auditing in Municipalities does not result in accurate and complete assessing and also relevance of estimates. Furthermore, economic, efficiency and program audits are not conducted effectively. The results of main hypotheses also reveal that conducting Financial Auditing is relatively effective, but conduct of performance auditing is not effective. Conclusion: According to the findings, public sector organizations managers should pay more attention of the audit.

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APA: Copy

KHAJAVI, SHOKROLLAH, REZAEI, GHOLAMREZA, & Keshavarz Moayedi, Roghaye. (2019). Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop. IRANIAN JOURNAL OF PUBLIC POLICY IN MANAGEMENT, 10(33 ), 37-52. SID. https://sid.ir/paper/199012/en

Vancouver: Copy

KHAJAVI SHOKROLLAH, REZAEI GHOLAMREZA, Keshavarz Moayedi Roghaye. Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop. IRANIAN JOURNAL OF PUBLIC POLICY IN MANAGEMENT[Internet]. 2019;10(33 ):37-52. Available from: https://sid.ir/paper/199012/en

IEEE: Copy

SHOKROLLAH KHAJAVI, GHOLAMREZA REZAEI, and Roghaye Keshavarz Moayedi, “Effectiveness of Independent Auditing in Public Sector as the Latest of Accountability Loop,” IRANIAN JOURNAL OF PUBLIC POLICY IN MANAGEMENT, vol. 10, no. 33 , pp. 37–52, 2019, [Online]. Available: https://sid.ir/paper/199012/en

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