Education in Safeguarding Public Funds and Preventing Financial Misconduct

hadi farkhondeh¹

1) Auditor of the Court of Audit of the Islamic Republic of Iran

IOI Code : ABKH-ACACAG
Publication : 4th International Conference on Applied Researches in Humanities, Economics, Management & Accounting(icrhema.com)
Abstract :
    Abstract In order to fulfill its duties of safeguarding public funds, the Court of Audit of the Islamic Republic of Iran shall be accountable to the general public. To ensure accountability, the Court, in compliance with relevant laws and regulations, shall make its information accessible to the public. Articles 51 to 55 of the Constitution address the scopes of accountability and the legal right of citizens to access factual information. This research aims to investigate the role of education in safeguarding public funds within the Court of Audit of East Azerbaijan Province and its impact on reducing financial irregularities in the executive bodies of the province. The study expands upon two primary causes of financial misconduct: lack of managerial awareness and conflicting regulations. Employing a descriptive-survey research design, the hypotheses were tested using SPSS software. A questionnaire consisting of 49 items was developed and, after validating its content through auditing experts, was distributed among 50 auditors and technical specialists at the provincial Court of Audit. The results of the one-sample tests for the three hypotheses indicate that education plays a significant role in safeguarding public funds and reducing financial deviations in the executive bodies. However, contrary to previous studies, the findings suggest that lack of managerial awareness and conflicting laws are not significant factors in causing financial misconduct in this context. Although these results diverge from prior research, they provide critical insights for managers and auditors to align strategic planning with the actual realities of executive agencies and achieve organizational objectives. Keywords: Court of Audit, Safeguarding Public Funds, Financial Irregularities, Education, Accountability.

Keywords : court of audit safeguarding education public funds