چکیده:
Governmental budgeting has undergone various ways in the course of its historical evolution, proportional to the role of governments in the administration of community affairs. The budget definition has been upgraded and completed in line with changing the role of governments in the social and economic affairs of society. In order to achieve a desirable financial and reporting system, the budgeting system needs to be investigated in order to be effective and effective. Obviously, the implementation of an appropriate budgeting system effectively and efficiently requires an appropriate monitoring and audit system; this is more important in public audit and oversight in the public sector, since this audit is mainly carried out in the form of accountability audit. And in this audit, many of the supervisory practices and techniques are predefined, so it is essential to change the way the budgeting, audit, and oversight are changed. The purpose of this study was to investigate the relationship between the use of budgeting methods and auditing methods in the public sector. The statistical population of this research is comprised of state-owned companies based in Sistan and Baluchestan province. Required data were collected through a questionnaire. Were approved and analyzed by SPSS statistical software. The results indicated a significant relationship between the use of budgeting methods and auditing methods in the public sector.
خلاصه ماشینی:
Investigating the relationship between budgeting methods and auditing methods in the public sector (A case study of Sistan and Baluchestan province) Ahmad Pifeh , Fereshteh Shirdeli , Hamed Dehghanzadeh Date received: 2021/06/24 Date accepted: 2021/11/22 Abstract Government budgeting, in its historical evolution, has experienced various methods in accordance with the role of governments in managing societal affairs, and it has evolved and become more comprehensive in line with the changing roles of governments in the social and economic affairs of society.
This change in attitude allows decision-makers and planners of public sector entities to have extensive information regarding performance results and the costs of activity implementation, so that through this, governments' attention is drawn to economic efficiency, the effectiveness of government resources, and ultimately, the reform of government financial management.
Theoretical Foundations Based on Article 1 of the Public Accounts Law of the country, approved on 1987/08/23, the budget is defined as follows: The total national budget is the government's financial plan prepared for one fiscal year, containing the prediction of revenues and other sources of credit provision, and the estimation of costs for performing operations that lead to the achievement of legal policies and objectives, and it consists of three parts as follows: 1.
In the years of implementing program budgeting, operational auditing or performance auditing began in some developed countries such as England, Australia, Canada, and New Zealand, in response to the accountability demands of taxpayers who were sensitive to the efficient use of public financial resources and the effectiveness of programs intended in the annual budget (Babajani, 2009).
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