Investigating the impact of the factors under the control of the auditors of the Supreme Audit Court on reducing Financial Violations of the Iranian Public Sector Organizations

Document Type : Original Article

Authors

1 PhD student in accounting, Faculty of Management and Economics, Shahid Bahan University of Kerman, Kerman, Iran.

2 Professor, Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran

Abstract

The purpose of this research is to investigate the impact of factors under the auditor's control on the on reducing Financial Violations of the Iranian Public Sector Organizations. As an operational research, the present study has a descriptive-analytical approach. For this sake, auditors and audit managers of the Supreme Audit Court are considered as the statistical population of the research. Among them,304 auditors and audit managers were selected as the statistical sample and are examined by a questionnaire. The data gathering period is from the January to June 2023.Excel and SPSS software were used for data analysis. The research findings show that a significant relationship between the factors under the auditor's control and reducing Financial Violations of the Iranian Public Sector Organizations. according to the beta value, the most important predictor of the Financial Violations of the Iranian Public Sector Organizations, are appropriate presence in the unit under review, auditor's judgment, education level, mastery of the rules, stress, professional competence, work experience and independence.The results of this research can be used in auditors and Supreme Audit Courtʼs decision making to reduce Financial Violations of the Iranian Public Sector Organizations.

Keywords

Main Subjects

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References

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Budget and Finance Strategic Research
Volume 5, Issue 1 - Serial Number 17
Spring Quarterly
April 2024
Pages 11-29

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History

  • Receive Date: 06 February 2024
  • Revise Date: 03 March 2024
  • Accept Date: 13 April 2024

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