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.

Introduction Implementing effective clinical Supervision requires an overview of the characteristics of supervisors and clinical Supervision. The purpose of this study was to determine the supervisory characteristics of nursing supervisors in clinical Supervision in nursing studies. Methods This study was conducted with a scoping review of the characteristics of clinical nursing supervisors. Papers published during the recent decade (2016-2007) in two languages: Farsi and English in clinical Supervision through SID، IranMedex Database، Magiran Publications Database And the PubMed، Ovid، Science Direct، CINAHL، and Google Scholar databases were reviewed using keywords، Supervision، supervisory nursing and clinical nursing Supervision. Results Based on the "Proctor's Three Function Interactive Model"، the Supervision characteristics of nursing supervisors included 3 functional areas. The findings also led to the formation of another general class، which includes the general characteristics and competencies of clinical supervisors that overlaps with all other areas. Conclusions The supervisory characteristics of nursing supervisors are complex، wide and very diverse. The performance of clinical supervisors based on supervisory roles in normative، restorative and formative areas and general characteristics related to role is a fundamental necessity in promoting and quality assurance of nursing care. It is suggested that monitoring the characteristics of nursing supervisors' is crucial for accepting the role and proper implementation of clinical Supervision.

Competition law is a newcomer to the legal system recently. A sound understanding of competition policy can provide us with sufficient bases to apply a fundamental and normative view of the issues of competition law. The difference in Supervision and regulation determines how the market functions and in order to understand this difference one must understand competition policy. Competition policy may be based on governmental support for national production and industry or on a non-interventional and regulatory posture. Moreover, Supervision, based on the principle of non-intervention in the market mechanism, is rooted in liberal ideas; however, regulation, whether as a rule or an exception, is based on the assertion that the market has been ineffective in attaining its goals. Therefore, the government will resort to interventions to regulate inefficiencies.  This paper aims to analyze supervisory Authority in Implementing Competitive Policy by employing the description method. In this article the author tries to first delineate competition policy, its related requirements and imposed deviations to the market. Then, by defining the supervisory entity and clarifying its distinction from the regulatory institutions, the author considers the characteristics of an appropriate supervisory entity conducting a comparative study of this issue in Iran and the U.S.A. This form of Competition policy because of its applicable experiences which have been well described by recent scholarship is considered suitable for the native system.

Introduction: Supportive Supervision is one of the effective tools for assisting managers and health workers toward increasing efficacy and effectiveness of service delivery and the needed health care of the target groups. The aim of this study was to determine the effect of supportive Supervision in improving the performance quality of Ilam’s province health system network. Materials & Methods: This is a semi-experimental study and the sample consisted of all members of Supervision teams who work in the eight district health networks at the provincial level. The research intervention involved an educational program for the Supervision teams conducted via a workshop method. By determining the relevant indicators, different domains related to developing and implementing health programs at the level of health centers were compared before and after the intervention. The data were collected using a designed checklist.Findings: There was a significant difference (P<0.01) between the mean performance of the Supervision teams before the intervention and after it due to the effect of Supervision training in areas such as determining the situation analysis, priority setting of the problems, introducing appropriate soluteions, developing Operational plans and evaluating the health programs’ effecttiveeness.Discussion & Conclusion: This study showed that implementing supportive Supervision program has a significant effect on improving Supervision teams’ performance. Due to the effect of using this Supervision model in raising knowledge and performance of the health network Supervision teams and ultimately improving health indicators, its implementation might have an important role in increasing the efficacy of health system which results in the improvement and development of the level of community health.

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.

Generally external Supervision activities lead improving audit quality. In Iran, different organizations have supervised auditing institutions. One of them is Securities and Exchange Organization (SEO). . In this paper, effectiveness of SEO Supervision on registered auditing institutes is studied through investigating its effect on audit quality and Financial reporting quality. For measuring audit quality and Financial reporting quality, abnormal accruals and value relevance of companies, Financial information are used. For achieving the study goal, two hypothesis were designed. The sample consists of 86 listed companies on Tehran Stock Exchange’ s information during 2001 to 2015. The results show that SEO Supervision activities has improved audit quality and Financial reporting quality. Generally external Supervision activities lead improving audit quality. In Iran, different organizations have supervised auditing institutions. One of them is Securities and Exchange Organization (SEO). . In this paper, effectiveness of SEO Supervision on registered auditing institutes is studied through investigating its effect on audit quality and Financial reporting quality

Regulation and Supervision is the main prerequisite for the stability of Financial systems. Financial Supervision consists of four elements: supervisory rules and regulations, supervisory structure, supervisory performance, and independence of supervisory institutions. The recent international Financial crisis has made many countries to restructure the regulation and Supervision architecture of their Financial systems. Global benchmarks and best practices usher to three main controversies in the restructuring of the Supervision architecture of Financial systems: level of decentralization in the regulatory and supervisory system, macro and business prudential policy, and the supervisory realm of central banks. This paper analyses the characteristics, challenges, and weaknesses of Financial system Supervision in Iran and tries to propose a model to renew or improve the existing regulatory structure and the key reasons for monitoring various Financial institutions and markets and important areas of prudential Supervision and business, working within or outside the realm of Central Bank of the Islamic Republic of Iran. Finally, a combined-twin-peaks model is proposed for restructuring the Supervision and regulatory architecture for the Iranian Financial system.

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.

The critical role of banks in Financial stability and their distinct nature compared to other industries within the economy necessitates an accurate and efficient supervisory in this field. A basic requirement for efficient Supervision is supervisory authority independence from those under Supervision, such that conflict of interest is prevented. Inspired by literature, to analyze the independence of the supervisory authority in Iran, the independence of the Iran Central Bank (CBI) from the banking industry is studied from three aspects: structural and organizational independence, Financial and budgetary independence, and human resources independence. From the organizational and structural aspect, the role of the banking industry in the appointment of various organs and decision-making committees of CBI is examined. In the Financial aspect, we first analyze how the remunerations of members of the CBI organs are determined. Then, according to the central bank's Financial statements, benefit (loss) of the supervisory authority from the (un) healthy functioning of the banking industry, is analyzed. Finally, to study the independence of human resources, movement of personnel (known as "revolving door") and communications between managers and experts of the supervisory authority (CBI) and the banking industry will be examined. The literature on the independence of the supervisory authority shows that in many countries, various restrictions and transparency requirements are enacted regarding the movement of personnel between the supervisory authority and institutions under Supervision. The development of private banks in Iran during the past two decades necessitates a careful study and implementation of international experiences in this regard.