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 results and feedback
to the highest level of reporting in order to improve the organization's
operations and help improve the quality and accuracy of data reported. 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. In this study,
after much review and final approval Supervisor with the questionnaire This
questionnaire was prepared by a sufficient number.Finally all the necessary
total of 125 questionnaires were collected.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.
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.
1. The damage in the non-implementation of internal financial control Hypotheses (survey questions): Any statements that refer to the hypothesis under test, Whether the statement describes a particular facts and suck it a general rule, express or proposition is far more complicated A hypothesis, a conjecture based on knowledge or experience about solving a problem and it can be used as a hypothetical relationship between two variable which is presented as a testable proposition(Khaki,2005) The hypothesis is thoughtful speculation about the nature and relations between phenomena, objects and variables that researchers in identifying the nearest and the most likely way to explore the unknown helps.
) = ≠(i≠j) Table : follow-up internal audit units of management reform measures The null hypothesis is rejected and the implementation of internal control of the financial management reform measures in the independent affect quality auditors' reports.
In this section is whether internal audit reports submitted to the Mayor and City Council on the implementation of internal financial controls in the independent auditor's re port affect quality?
) H1= µi ≠µj(i≠j) Table: control the income and expenses for each period based on the approved budget implementation of internal financial controls affect the quality of independent auditors' reports.