Culture drives beliefs and expectations that in turn shape behavior. Behaviors lead habits and it is habits that create the future. Strategies are very important, but it is the culture that determines the success of strategies. Neglecting the hidden dimensions of the organization will lead to the collapse of the organization because the culture is the root, identity and unique personality of the organization for this reason, to manage cultural risks that are considered a kind of crisis, the culture of the organization must be constantly monitored and analyzed. But there is a lot of evidence that culture is the most overlooked element in organizations. The goal of this research is to design an Operational model of the cultural Audit to create a healthy and strong organizational culture. This research has been prepared in two parts. In the first part, 5 components affecting the creation of healthy and strong culture has been identified by comprehensive research literature and use of questionnaire and the experts opinions. Then model confirmed through factor analysis and PLS method. In the second part, the implementation steps of the organization's culture Audit are explained and outlined in 9 steps, Based on the results of this study, it was found that activating cultural capabilities, establishing defensive lines and use of soft and hard controls and skills in Operational, regulatory and control processes, improve the level of intelligence and readiness of the organization to identify risks and implement preventive measures and it creates a healthy and strong culture and institutionalizes the components that affect it.

The purpose of this study is to investigate the challenge of executing Audit performance in governmental Operational organization with emphasis on three domains of Auditing, organizational management, and structural systems. Hence, the research question put forwards in eight hypotheses. The statistical population of the research is four groups of Auditors of Governmental Accountability office, managers of Operational governmental organization, CPAs, and the faculties.Because of using questionnaire, this research is a survival research with causal background where uses empirical structure and gather required data for testing the hypotheses. The research results showed also the attitude of different participants are differ with each other, but in sum, all field which examined created challenges for executing Audit performance in Operational governmental organization.

Purpose: The Audit committee is one of the most important specialized committees of the board of directors that can strengthen the health and quality of financial reporting, improve performance and increase the value of the company. On the other hand, the proper establishment of corporate governance mechanisms such as ownership structure is a key step for the optimal use of resources, promoting accountability, transparency, fairness and the rights of all stakeholders that can be effective in evaluating the Operational efficiency of the company. Methodology: This study investigates the effect of ownership structure on the relationship between the Audit committee effectiveness and the firm Operational efficiency during 2016 to 2022 using the information of 120 selected companies. The study is applied and analytical and correlational in terms of purpose. The research hypotheses were tested using multivariate regression with panel data approach. Findings: The results suggest that an effective Audit committee increases the firm Operational efficiency. Components of the ownership structure, such as institutional and managerial ownership, also increase Operational efficiency and enhance the relationship between Audit committee effectiveness and Operational efficiency. In other words, in companies with stronger institutional and managerial ownership, the Audit committee is more effective and leads to an increase in the company's Operational efficiency. Originality: These results indicate the role of agency theory in reducing information asymmetry by increasing the effectiveness of the Audit committee and ownership structure.

Objective Information flow is a key parameter in an economic activity and acts as a key factor in the emergence, stability and efficiency of capital markets. According to the model of rational expectations, the cost of capital depends on the gap between the amount of public information and private information, as well as how information is disseminated. Increasing the information dissemination limits reduces the cost of capital by increasing stock price information. The purpose of this study is to investigate the interactive effect of information environment fluctuations based on Audit quality and Operational diversification. Method For this purpose, data related to companies listed on the Tehran Stock Exchange for the period of 2009 to 2018 have been extracted and the combined data regression model has been used to test research hypotheses. Conclusion The results show that Audit quality has a significant effect on pricing the quality of accounting information. On the other hand, the effect of Operational diversification has been confirmed on the relationship between information asymmetry and the cost of capital. Finally, the research results show that Audit quality leads to differences in capital expenditures at different levels of information asymmetry.

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.

The significance of this study is that with respect to the duties of the Court of Accounts, does human resource management emphasize the learning and development processes performed by the Court of Auditors, the ability to safeguard bailiffs to carry out Operational accountability to users? Or not. The purpose of this article is to show first whether the HRM is appropriate for the State Accounting Tribunal for safeguarding Jerusalem. The second purpose of this study is to provide guidance to the National Accounting Court and users on appropriate human resource management and Operational accountability. It is expected that the results of the research will be of scientific achievement and value added as follows. First, the results of this study can expand the theoretical foundations of accountability and the strategic accounting system of the country. Second, the results of the study will show what the human resource management capability of safeguarding for Operational accountability to users is. As a scientific achievement, this subject can provide useful information to the supreme leader, the public, the oversight bodies, the Islamic Consultative Assembly, the government, and the executive. Third, the results of the research may offer new ideas for new research into the strategic system of the court of accounting and regulatory apparatus.

The present study explains the relationship between Audit quality and Operational efficiency of the company by considering the criteria of Auditor's expertise in the industry and Audit fees for 108 companies active in the stock exchange during the period of 2011 to 2020 and using the static panel model. According to the estimation results of the model; Subsections of Audit quality features include; The Auditor's expertise in the industry and the Audit fee are significant on the Operational efficiency of listed companies, in other words, if the Auditor's expertise increases by one unit, the Operational efficiency of the companies increases by 35 units, and if the Audit fee increases by one unit as an indicator of Audit quality, the Operational efficiency of companies increases by 2 units. According to the results of this research, it can be predicted that larger Audit institutions (such as Audit organizations) increase the reliability of accruals of commercial units compared to other institutions. Therefore, it can be recommended to the general assemblies of companies that it is recommended to use larger Audit institutions for the Audit of their own company, to pay more attention to companies that have a larger size in choosing trusted Audit institutions. Also, investors should pay attention to the amount of Audit institutions that Audit the company in their decisions to buy shares of companies.

The main purpose of this study is to investigate the role of effective performance Audit factors on the implementation of Operational budgeting in knowledge-based companies, which can be used to determine which of the performance Audit factors has the greatest impact on the implementation of Operational budgeting in Iran. In the framework of research hypotheses and based on theoretical discussions and research related to the subject, the theoretical angles of the work were examined and the role of performance Auditing factors on the implementation of Operational budgeting was identified, which are three environmental, human and Performance Audit techniques were identified on the implementation of Operational budgeting. In order to test the hypotheses, the statistical population consisting of 146 accountants, Auditors and financial managers of knowledge-based companies were selected by random sampling method. After conducting a survey and statistical description of the features in question, the data were tested. All three hypotheses of this study were confirmed. The results of this study show that environmental factors of performance Auditing have the highest impact on the implementation of Operational budgeting and technical and human factors have equal impact.

The aim of creation of the paradigm in modern Auditing is to provide a framework for solving scientific problems. Therefore, the aim of this study is to introduce the concept of paradigm and its description in the field of modern Auditing. Paradigm, as a way of seeing the world, is a common scientific field among certain group of scientists which results in knowledge creation, increase abilities to obtain financial facilities and resources for scientific activities, and scientists cultural behaviourism in each discipline. It is the paradigm that determines what questions are asked and how to answer these questions. Tapping into a specialised profession that requires decision-making needs distinctive features and the most important of which is the ability to make professional judgments. Auditors› duty as specialised practitioners are to express an opinion on the financial statements, which requires them to have and express an objective judgment. Moving towards a more digital economy is under way, thus the attitude towards Auditing paradigms and obtaining work and clients are also changing. The concept of digital economy and Auditing in the current age is changing significantly. Modern way of working is replacing the old traditional methods. As such, Auditors relationship with their clients are evolving, and on the other hand, the Auditor› s professional independence evolving along side of the changes and it is currently creating a new form.