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Explaining and Testing the Audit Model on the Challenges of Performance Auditing in Improving the Quality of Profit in Government Devices and Executive Management
Explaining and Testing the Audit Model on the Challenges of Performance Auditing in Improving the Quality of Profit in Government Devices and Executive Management
Farshad Ganji1
1) Farshad Ganji
IOI Code
:
XBFB-DEFKE
Publication :
International Congress On Engineering, Technology and Innovation(eticong.com/1st)
Abstract :
Operational audit is an advanced form of internal audit. In the operational audit, focusing on key activities
Is an organization. Performance measurement measures are action-oriented and use financial and non-financial criteria to evaluate performance performance
Gets As a result of this assessment, the Operational Audit seeks to identify the operational weaknesses and provide suggestions for improvement.
Performance is. Since this audit is conducted with a wider scope than the audit of financial statements, therefore
It puts more challenges for auditors. Accountability for contract amounts, time required to process,
The size of the required audits, how to plan an operational audit, and finally the task of the standard world-wide standards
, To apply the concepts of risk, importance, and evidence at all stages of the operational audit (2017, GAO), including these challenges.
is . The purpose of this study is to explain a risk-based model for solving these challenges, since the audit model based on
Risk is an audit planning tool that helps auditors plan and execute audits in a way that
The level of assurance should be maintained throughout the audit process. This research also examines the proposed model
In the presence of controlling variables such as company size, financial leverage, operating cash flows and future profit growth expectations, the researcher found that the index introduced for the auditor with accruals quality criteria, earnings sustainability, profit smoothing and profit conservatism, a meaningful inverse relationship with the benchmark There is a direct relationship between the timeliness of profit, but there is no significant relationship with predictive measures of profit and its value indices. In addition, by differentiating the auditor s index into components, the modeling ability of the models will be more volatile. The present study is an applied and supervisory approach designed to collect and review the questionnaire. Also, their views are compared with each other. For this (SPSS), one-way analysis of variance and Friedman s test were used.