Identify and prioritize the determinants of preventive supervision in public section audit using structural equations and hierarchical analysis process

Document Type : Original Article

Authors
farzad keshavarz 1
Bahram Barzegar 2
mostafa ghasemi 2
1 PHD student, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran
2 Assistant Professor, Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran
Abstract
The purpose of this study is to identify and prioritize the determinants of preventive supervision in public section audit using structural equations and process of hierarchical analysis.. this research is a type of applied research. the determinants of audit preventive supervision model in the public sector have been based on data method of the foundation and interview of 18 elites, which is finally 18 categories. data were collected through questionnaire. due to unlimited statistical population, the formula of Cochlear, which is 384, was used. results of the qualitative section of study resulted in identification of 18 main categories and 92 sub-categories which is in form of a paradigm model including phenomenon of phenomena (Legal bottlenecks, In the form of a paradigm model including phenomenal issues, contextual factors (organizational planning, institutional context, legal requirements), interventionist conditions (supervisory, specialized and human measures), strategies (financial supervision, legal context and organizational strategy), and consequences (supervisory effectiveness, financial effectiveness and environmental effectiveness). in quality part of relationship, these categories were evaluated that findings of study showed that causal factors had a positive and significant effect on the central phenomenon. the findings also showed that phenomenal phenomena, underlying and interventional factors have a significant positive and significant impact on strategic factors. in addition, findings showed that strategic factors have a positive and significant impact on consequences.
Keywords
Hierarchical Analysis Process
Court of Audit
Audit
Preventive Supervision
  • اردشیری، حمید؛ کمالی، احسان؛ رستمی، امین و صفری گرایلی، مهدی. (1401). ارائه الگویی برای نظارت مالی هوشمند در نظام حسابداری و گزارشگری بخش عمومی. پژوهش‌های کاربردی در گزارشگری مالی. 11(21)، 243-209.
  • رحمتی‌اصل، مهین؛ کردستانی، غلامرضا. (1401). بررسی راه‌کارهای توسعه نظارت مالی و عملیاتی پیشگیرانه دیوان محاسبات کشور. مدیریت دولتی، 14(2)، 282-257.
  • رضایی، عباس و محمدی ملقرنی، عطاالله. (1399). شناسایی و اولویت‌بندی عوامل داخلی و خارجی مؤثر برکیفیت حسابرسی دیوان محاسبات بر اساس ترکیب تکنیک‌های دیمتل، فرآیند تحلیل شبکه و سوات. دو فصلنامه علمی حسابداری دولتی. 7(1)، 78-61.
  • زارع، پریسا؛ آذر، عادل و زارعی، علیرضا. (1400). طراحی نظام تصمیمگیری در حوزه نظارت بخش عمومی با رویکرد الکترونیکی در دیوان محاسبات کشور. دو فصلنامه علمی حسابداری دولتی. 7(2)، 58-43.
  • سجادی نسب، محمدرضا. (1391). بررسی وظایف و اختیارات دیوان محاسبات کشور و سازمان حسابرسی در پرتو اصل حاکمیت قانون. پایان­نامه کارشناسی ارشد. دانشگاه آزاد اسلامی واحد تهران مرکزی.
  • سلیمانی، سجاد. (1393). پیشگیری از اختلاس. فصلنامه علمی ترویجی کارآگاه، دوره دوم، شماره 26.
  • شجاعی، فیاض. (1383). تحلیل ماده 25 قانون دیوان محاسبات کشور،فصلنامه دانش حسابرسی،شماره 14.
  • طبری، مجتبی و حسینی، سیده پریسا. (1396). بررسی برخی اثرات بازدارنده گزارشات دیوان محاسبات در کاهش انحرافات مالی دستگاه‌های اجرایی،اولین کنفرانس بین‌المللی الگوهای مدیریت در عصر پیشرفت،تهران.
  • عباسی، ابراهیم و بیت‌عفری، سعید. (1395). تأثیر اقدامات پیشگیرانه دیوان محاسبات کشور بر کاهش تخلفات دستگاه‌های اجرایی کشور. دانش حسابرسی، 16(62)، 44-25.
  • قنبری، محمدرضا؛ فلاح شمس، میر فیض؛ معدنچی زاج، مهدی و کیقبادی، امیررضا. (1400). الگوی مناسب نظارت مالی دیوان محاسبات کشور بر دستگاه‌های اجرایی جمهوری اسلامی ایران. دانش حسابرسی. 21(84)، 469-442.
  • مهرانی، کاوه؛ مقیمی، سید محمد و اسکندری، قربان. (1398). بررسی چالش ها و ضعف های دیوان محاسبات کشور در نظارت بر بخش بانکی و راهکارهای رفع آن. 19(77)، 37-21.
  • Abdullahi, F. A., Mamuda, A. U & Kauji, M. B. (2023). Feasibility of Implementing Forensic Accounting in Fraud Detection and Prevention in Public Sector: Evidence from Borno State. International Journal of Social Sciences and Humanities. 11(6), 118-128.
  • Agyei-Mensah, B.K. (2019). The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure quality. African Journal of Economic and Management Studies. 10(1), 17-31.
  • Appah E., Onowu J. U. & Adamu A. J. (2021). Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria. African Journal of Accounting and Financial Research, 4(3), 15- 38.
  • Arundel, A., Casali, L., & Hollanders, H. (2015). How European public sector agencies innovate: The use of bottom-up, policy-dependent and knowledge-scanning innovation methods. Research Policy, 44(7), 1271–1282. doi:10.1016/j.respol.2015.04.007
  • Bajra, U., & Čadež, S. (2018). Audit committees and financial reporting quality: The 8th EU company law directive perspective. Economic Systems, 42(1), 151–163. doi:10.1016/j.ecosys.2017.03.002
  • Bangmek, R., Yodbutr, A., & Thanjunpong, S. (2018). Cost of equity and disclosure of management’s responsibility for financial reports of firms in Thailand. Kasetsart Journal of Social Sciences. doi:10.1016/j.kjss.2018.08.005.
  • Baldo, F & Robielos, R. (2020). Internal Audit Resource Allocation Model Using Linear Programming. Proceedings of the 2nd African International Conference on Industrial Engineering and Operations Management. 2016-2024.
  • Bishop, T. J. F. and F. E. Hydoski (2009). Corporate Resiliency: Managing the Growing Risk of Fraud and Corruption, 1st Edition, Hoboken, New Jersey: John Wiley & Sons.
  • (2013). COSO internal control —integrated framework principles. Committee of Sponsoring Organizations of the Treadway Commission – Retrieved from www.coso.org.
  • Dzingai, I. F., & Michael. (2017). Effect of corporate governance structure on the financial performance of Johannesburg Stock Exchange (JSE)-listed mining firms. Sustainability, 9(6), 867. doi:10.3390/su9060867
  • Ferry, L., Midgley, H. & Ruggiero, P. (2023). Jjj. Regulatory space in local government audit: An international comparative study of 20 countries. Public Money & Management, 43(3), 233-241.
  • García-Meca, E., & García-Sánchez, I.-M. (2018). Does managerial ability influence the quality of financial reporting? European Management Journal, 36(4), 544–557. doi:10.1016/j.emj.2017.07.010
  • Gupta A., Lohani M.C. (2022) Comparative Analysis of Numerous Approaches in Machine Learning to Predict Financial Fraud in Big Data Framework. Soft Computing: Theories and Applications. Advances in Intelligent Systems and Computing, vol 1380, 107-123. Springer, Singapore. https://doi.org/10.1007/978-981-16-1740-9_11
  • Habib, A., Jiang, H., and Zhou, D. (2014). Audit quality and market pricing of earnings and earnings components in China. Asian Review of Accounting, 22(1): 20-34.
  • Hegazy, M., Al Sabagh, A., and Handy, R. (2015). The effect of audit firm specialization on earnings management and quality of audit work. Journal of Accounting and Finance, 15(4): 143-164.
  • Horne, S. (2017). 8–27 Years of fraud control in the New South Wales public sector: 1989–2016 (pp. 111–125). Elsevier.
  • Jeppesen, K. (2018). The role of auditing in the fight against corruption .the british accounting review. Retrieved from: https://doi.org/10.1016/j.bar.2018.06.001.
  • Lartey, P. Y., Kong, Y., Bah, F. B. M., Santosh, R. J., Gumah, I. A. (2019). Determinants of Internal Control Compliance in Public Organizations; Using Preventive, Detective, Corrective and Directive Controls, International Journal of Public Administration, DOI: 10.1080/01900692.2019.1645689
  • Lukman, R. P & Chariri, A. (2023). The role of Internal Auditors in Fraud Prevention: Empirical Findings From General Banking. Diponegoro Journal of Accounting. 12(1), 1-11.
  • Matei, A., & Drumasu, C. (2015). Corporate governance and public sector entities. Procedia Economics and Finance, 26, 495–504. doi:10.1016/S2212-5671(15)00879-5
  • Phan, H. T., Mai, T. T., & Nguyen, T. T. (2021). The Impact of Emotional Intelligence Orientation on Audit Sustainability: Empirical Evidence from Vietnam. The Journal of Asian Finance, Economics and Business, 8(3), 1021-1034. https:// doi.org/10.13106/JAFEB.2021. VOL8.NO3.1021
  • Ter Bogt, H., & Tillema, S. (2016). Accounting for trust and control: Public sector partnerships in the arts. Critical Perspectives on Accounting, 37, 5–23. doi:10.1016/j. cpa.2015.10.002
  • Thomas, M. S & Mathew, J. (2022). Supervised Machine Learning Model for Automating Continuous Internal Audit Workflow. International Conference on Trends in Electronics and Informatics.
  • Umar, H., Indriani, A., Purba, R. B. (2019). The Determinant Fraud Prevention Of Quality Local Government’s Financial Report. Jurnal Akuntansi dan Bisnis: Jurnal Program Studi Akuntansi, 5(1), 41- 52.