Provide an Optimal Model of Auditing and Financial Supervision in NAJA

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Rozei Mansour

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Journal Paper

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Journal: Supervision and Inspection Year:2020 | Volume:14 | Issue:51 Page(s): 33-56

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Information Journal Paper

Title

Provide an Optimal Model of Auditing and Financial Supervision in NAJA

Author(s)

Rozei Mansour | Issue Writer Certificate

Keywords

Auditing and Financial SupervisionQ1

Accounting Professional EthicsQ1

Risk-Based AuditingQ1

Abstract

Creating audit models that can provide the desired evidence for audit commentary while saving audit time and money; which is very important. As the practice of auditing has changed dramatically over the past decades. The purpose of this article is to present the optimal model of Auditing and Financial Supervision in NAJA. This research uses the qualitative research method of meta-analysis technique to formulate the desired model of Auditing and Financial Supervision by document review and semistructured interviews with experts and studies 207 articles and selected 64 articles by selective sampling to assess validity and reliability. It is done by theoretical saturation method. The findings of the present study indicate that attracting religious, professional and experienced personnel, empowering audit staff, using appropriate tools and technology, adhering to the ethical charter and professional conduct and sufficient financial resources are the causal conditions of the optimal model of audit and financial supervision process. . Also intervening conditions include rules and regulations, oversight of oversight bodies, auditor interest and satisfaction, stakeholder expectations, professional judgment of auditors, empowerment of commanders and managers with financial rules and regulations, and acceptance of the auditor as Advisor is the commander and manager and interacts and coordinates with the category, and ground conditions include no work pressure and no work restrictions. Having strategic thinking, motivating employees, teamwork and synergy, total quality management, audit program development, Risk-Based Auditing, time management, optimal reporting and strategic auditing are among the model strategies and efficient and effective auditing, reducing financial violations and increasing Discipline in affairs and economic, optimal and effective use of resources are the consequences of the model.

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APA: Copy

Rozei, Mansour. (2020). Provide an Optimal Model of Auditing and Financial Supervision in NAJA. SUPERVISION AND INSPECTION, 14(51 ), 33-56. SID. https://sid.ir/paper/401736/en

Vancouver: Copy

Rozei Mansour. Provide an Optimal Model of Auditing and Financial Supervision in NAJA. SUPERVISION AND INSPECTION[Internet]. 2020;14(51 ):33-56. Available from: https://sid.ir/paper/401736/en

IEEE: Copy

Mansour Rozei, “Provide an Optimal Model of Auditing and Financial Supervision in NAJA,” SUPERVISION AND INSPECTION, vol. 14, no. 51 , pp. 33–56, 2020, [Online]. Available: https://sid.ir/paper/401736/en

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