عنوان مقاله English
نویسندگان English
This research, with the subject of investigating the effectiveness of internal financial controls in an executive entity, has been conducted utilizing the COSO internal control model. In this research, an attempt has been made to identify the weaknesses of the existing internal control system and provide suggestions for their resolution and strengthening. In terms of methodology, this research is descriptive, its data collection tool is a questionnaire, and in terms of purpose, it is applied. The time of the study included the examination of the existing internal controls of the executive entity in the fiscal year 2015. The geographical scope of the research was one of the country's executive entities, and its statistical population consisted of managers and personnel related to administrative and financial management. The questionnaire's questions were also prepared based on the research model to study five components of internal control, including the control environment, risk assessment, control activities, information and communication, and monitoring activities. The research results indicate the relative establishment of internal financial controls in the studied executive entity.
کلیدواژهها English
