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

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FATHI ABDOLLAHI AHMAD; AGHAEI MOHAMMAD ALI

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Journal: JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT Year:2017 | Volume:5 | Issue:3 (19) Page(s): 83-96

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Information Journal Paper

Title

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

Author(s)

FATHI ABDOLLAHI AHMAD | AGHAEI MOHAMMAD ALI | Issue Writer Certificate

Keywords

INTERNAL AUDIT EFFECTIVENESSQ1

RISK MANAGEMENT FUNCTIONQ1

CONTROL FUNCTIONQ1

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.

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APA: Copy

FATHI ABDOLLAHI, AHMAD, & AGHAEI, MOHAMMAD ALI. (2017). SURVEY OF INTERNAL AUDIT EFFECTIVENESS IN PUBLIC SECTOR RISK MANAGEMENT AND CONTROL FUNCTION. JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT, 5(3 (19) ), 83-96. SID. https://sid.ir/paper/261486/en

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[Internet]. 2017;5(3 (19) ):83-96. Available from: https://sid.ir/paper/261486/en

IEEE: Copy

AHMAD FATHI ABDOLLAHI, and MOHAMMAD ALI AGHAEI, “SURVEY OF INTERNAL AUDIT EFFECTIVENESS IN PUBLIC SECTOR RISK MANAGEMENT AND CONTROL FUNCTION,” JOURNAL OF PUBLIC ORGANZATIONS MANAGEMENT, vol. 5, no. 3 (19) , pp. 83–96, 2017, [Online]. Available: https://sid.ir/paper/261486/en

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