Auditing and financial supervision is an integral and very important step in any development program. Lack of monitoring and evaluation multiplies the possibility of program deviation during execution and greatly reduces the achievement of its predicted goals. In addition, it allows the program to stay in place and repeat past mistakes. The position of auditing and financial supervision in the organizational structure of NAJA finances indicates the extent to which planners pay attention issue supervision and its efficiency. The purpose of this study is the pathology of auditing and financial supervision in NAJA. Using qualitative research method, this research has developed a model of challenges of auditing and financial supervision by document review method and semi-structured interviews of experts using grounded theory (data foundation) and theoretical sampling. Its validity and reliability test has been studied by 70% theoretical saturation method. The results led to the formation of the pathology model of auditing and financial supervision in NAJA. In the model, five categories for causal conditions, seven categories for context, two categories for intervening conditions, seven categories for strategy and six categories for outcome related to the main research phenomenon were identified. Considering the challenges arising from the research data in the current conditions of auditing and financial supervision in NAJA, for all the challenges collected in the pathology model of the audit and financial monitoring process in NAJA, strategies using the interview method and A meta-analysis was performed. The developed model is practical and shows its important structures and subsets.

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.

Background and Aim: The global events of recent months, such as the pandemic of COVID-19, have placed pressures on the public budget that have made it even more difficult to understand and measure. On the other hand, the large share of governmental companies in the public budget and the need for continuous supervision and inspection on them in the Iran's economic policies, has put more focus on the financial discipline of governmental companies and the need for applied research in this field. In this regard, the main purpose of this study is to investigate the relationship between the components of supervision, inspection and financial discipline of governmental companies. Method: This study is a quantitative and has been done using paired comparison questionnaire and Demetel method as one of the multi-criteria decision-making methods to determine the effectiveness and affectedness of the components. The experts of this study are 12 experts on financial and monitoring issues of governmental companies who have been selected by snowball sampling method. The instrument of this research is a researcher-made questionnaire, and the validity and reliability of its results have been confirmed by CVR and retest methods and approved by experts. Results: The results of this study indicate the effectiveness of the components, "continuous supervision", "external inspection" and "inspection of subordinates and superiors" and the high affectedness of all three components, "financial discipline before spending", "financial discipline at spending" and "financial discipline after spending". Conclusion: This study has a different approach compared to other literatures that previously focused on the distinction between the two concepts of supervision and inspection. Hence, in addition to the developing of public sector accounting literature for financial discipline, has also identified the pattern of research components for better supervision and inspection.

Supervision in the Iranian capital market has been one of the challenging issues since the legislation of the Securities Market Law and the establishment of the Securities and Exchange Organization. The purpose of this study is Introduction of Supervision Pattern on financial Institution in Iran Capital Market with Risk-Based Approach using structural equation modeling. The statistical population of this study board of directors of Securities and Exchange Organization and directors of the stock exchanges and financial institutions of the capital market of Iran. By reviewing the theoretical foundations and reviewing the research background and comparative study of capital markets in the world's, the variables influencing the supervision of financial institutions were determined by the experts. Effective factors in the three main groups include risk identification, risk assessment, and supervisory approach and supervisory outcomes/results were classified and a research pattern was developed. then, a questionnaire was distributed among managers of financial institutions and through the modeling of structural equations(PLS), Data were analyzed. The results of the research showed that risk identification has a positive and significant relationship with risk assessment and supervisory approach, and risk assessment and supervisory approach also have a positive and significant relationship with supervisory outcomes and results. Hence, factors such as risk identification, risk assessment, and supervisory approach, and supervisory outcomes and results affect on monitoring of financial institutions.

Objective Considering the important role of financial supervisory and operational supervision in reducing infringements in the public sector, the purpose of this study is to find solutions for developing the capabilities of the Iranian Supreme Audit Court in this regard. Methods This is a survey study. The participants in the qualitative part included the experts and experienced staff of the Supreme Audit Court. The statistical sample in the quantitative part included all members of the auditing boards of the same Iranian body. Accordingly, 14 people were interviewed and 190 questionnaires were answered by them. The validity and reliability of the used questionnaire were assessed and confirmed before its distribution. The reliability of the questionnaire was evaluated by Cronbach's alpha coefficient method. Non-parametric chi-square and ratio tests were used to analyze its items. Formal validity, content validity, and construct validity of the questionnaire were also evaluated. Results Analyzing the qualitative and quantitative parts of the research, six main factors were identified as preventive financial supervisory and operational supervision policies applied by the Supreme Audit Court. Also, 30 solutions were extracted from interviewing the experts. The obtained results proved a positive relationship between the development of preventive financial supervisory and operational supervision by the Supreme Audit Court and the proposed solutions in sectors of education and ICT as well as factors including intermediate and continuous reporting, job satisfaction, and motivation. Conclusion Financial resources are one of the most important and key factors in the development of countries, accordingly, monitoring the use of resources is necessary. Today, due to the complexity of financial systems, limited resources and opportunities, and the need for equitable allocation of resources and opportunities, the importance and need for oversight of the financial reporting process are more considerable. Therefore, regulators play an important role in preventing corruption in government property and contracts. The success and progress in any system rely on effective, efficient, and preventive financial supervisory and operational supervision.

Islamic financial institutions, due to the nature of their activities, which is adherence to Sharia principles, are constantly exposed to Sharia risk. One of the measures leading to the management of this risk in these institutions is Sharia supervision. According to the definition provided by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Sharia supervision encompasses all precautionary and oversight measures aimed at ensuring the conformity of the activities of Islamic banks or financial institutions with the principles and laws of Islamic Sharia. In essence, the ultimate goal of this supervision is to achieve actions, activities, measures, principles, and methods that can minimize Sharia risk in these institutions. This research seeks to extract important components in designing a model of Sharia supervision in the capital market based on relevant international standards related to Sharia supervision provided by The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and The Islamic Financial Services Board (IFSB). In this research, all standards presented by these entities were first reviewed. Then, the relevant standards were extracted and analyzed using the thematic analysis method. In the next step, the extracted set of codes was reviewed and finalized in three stages. The comprehensive themes or important components in designing a model of Sharia supervision in the capital market include: Sharia supervisory board, implementation of Sharia supervision, independence of Sharia supervisory board, governance principles, codes of ethics for employees, audit and governance committee, internal Sharia supervision, codes of ethics for accountants and auditors, and implementation and disclosure of social responsibility.

T his study investigates the impact of bank regulation on financial development in the MENA countries for the period 1995-2014. Restrictions on activity, foreign banks, and capital were used as proxies for bank regulation. Also, bank supervisory power, independence, private monitoring, and moral hazard were used as proxies for bank supervision. Liquid liabilities, private credit, and z-score were chosen as proxies for financial development. They represent, consecutively, size, activity, and stability of the financial sector. A positive and significant impact of bank regulation was observed on all measures of financial development. The most important contribution of the present study is that, it gives evidence of an important supporting role of supervision on bank regulation, to realize its desired impact on financial development. This final result is important for the MENA countries, since data analysis shows that financial sector reform is more concentrated on regulation than supervision. Policy makers in the MENA countries need to focus more, in their financial sector reform, on bank supervision to realize the expected impact of bank regulation on financial development...