Functional and operational audit and its role in the country s economic development

Rajab Ali kevani Hafshjani¹

1) Author

IOI Code : XFZH-HHGBH
Publication : 3rd International Conference on Advanced Research in Management And Humanities(huconf.com/3rd)
Abstract :
    In today s world where a new form of economic communication is created every day and people, companies and institutions are connected with each other and their financial changes affect each other and these activities become more complex day by day, these factors make the role of accounting To be identified as providers of financial information using accounting standards for more users. The increasing need of institutions and organizations for accurate and timely information to be used in the decision-making process of managers is an unavoidable category. In this regard, the management information system is the main source of providing information. The accounting information system, as the most important subset of this system, provides various financial information to the users of this type of information, especially managers of every organization . In general, accounting information should have certain characteristics to be used in the decision-making process. The qualitative characteristics of such information, such as relevance and reliability, are among the characteristics that affect the amount of information being used in a timely manner. Today, in an economic environment that has multiple systems and various dimensions, organizational management places increasing emphasis on economic evaluation. Economic, efficiency and effectiveness of organizational operations. Performance audit is used as a tool for this evaluation. In competitive environments, it is necessary for managers to use the performance evaluation process to correctly guide things in the direction of work progress and in the direction of the goals and strategies of the organization in a conscious manner. Considering the rapid changes and developments and increasing the competitive power and capabilities of companies and organizations in today s world, the degree of desirability of the performance of individual work components of the organization and its total can be very important as a measure of the success of an organization for managers, and by using them They can measure and evaluate the existing status of the organization s strategic plans and review the performance of its work components and take action to promote and improve their effectiveness and efficiency. The expansion of competition has caused senior management in many modern organizations to focus on gaining a suitable position in the market and maintaining it. Managers have realized that many organizational systems that are expected to be useful for advancing operations move in the opposite direction of the organization s goals and cause delays.

Keywords : performance audit operational audit economic development