چکیده:
The internal audit organization in achieving its goal of establishing a
systematic approach to evaluate and improve the effectiveness of governance
processes, risk and control will help. Internal auditors with sufficient
independence within the organization to monitor the activities of their
operations and compliance with laws, regulations, budget, bylaws and
internal controls are evaluated by the organization. The research is
descriptive and analytical in which the collected information is used to
describe and analyze changing relationships. This study, while two variables
(control and internal audit) are also considers the relationship between a
controller with other controllers are also studied.Based on the sample of 139
questionnaires were distributed in population achieved after repeated followup
questionnaires returned 125 return rate is 90 percent. This study tries to be
the main obstacles identified by the results of questionnaires and statistical
methods review, Barriers and implementing internal financial controls which
according to existing resources and experts and professors terms specified In
three basic dimensions that in case of secondary research are also reviewed
and analyzed According to the statistical methods so that they can compare
the two to two and prioritized.
خلاصه ماشینی:
This study tries to be the main obstacles identified by the results of questionnaires and statistical methods review, Barriers and implementing internal financial controls which according to existing resources and experts and professors terms specified In three basic dimensions that in case of secondary research are also reviewed and analyzed According to the statistical methods so that they can compare the two to two and prioritized.
) = ≠ (i≠j)Table : follow-up internal audit units of management reform measures Factor The impact of the implementation of internal controls over financial reporting on quality independent auditors Sig .
) H1= µi ≠µj(i≠j)Table: surrendered internal audit reports to the Mayor and City Council Factor The impact of the implementation of internal controls financial on reporting quality independent auditors Sig .
) H1= µi ≠µj(i≠j) Table: control the income and expenses for each period based on the approved budget factor The impact of the implementation of financial internal controls over on reporting quality of independent auditors sig .
) H1= µi ≠µj(i≠j) Table:Internal control on documents and envelopes municipal auctionsFactor The impact of the implementation of internal controls over financial reporting quality independent auditors sig .
) H1= µi ≠µj(i≠j) Table:Internal control on documents and envelopes municipal tenders Factor The impact of the implementation of internal controls over financial reporting quality independent auditors Sig .
) (The financial impact of the implementation of internal controls and independent auditors' report on the quality of performance of municipalities there is a significant difference.