شاهرخ افتخاری

In various contexts, the scope and boundaries of coverage are influenced by multiple factors at both micro and macro levels of society. Therefore, this study adopts a novel approach to examining the type of coverage for female students, focusing on the impact of two variables: spirituality as a cultural-social variable at the macro level and self-perception as a human cognitive variable at the micro level. The study employs a combination of library research and field surveys, utilizing software such as SPSS, PLS 3, and Excel. The study population consists of 1001 female students, with a sample size of 277. The findings reveal a significant relationship between spirituality and self-perception, as well as between self-perception and type of coverage, as indicated by the Spearman test. The t-test value demonstrates that spirituality directly influences individuals' self-perception, with spirituality accounting for 0.230 of the variance in self-perception based on the coefficient of determination (r2). Similarly, self-perception explains 0.125 of the variance in type of coverage. With a path coefficient of -0.496 and a t-value of 5.456, spirituality significantly impacts self-perception. Likewise, self-perception significantly influences type of coverage, with a path coefficient of -0.379 and a t-value of 3.245. Among the dimensions of spirituality, spiritual needs emerge as the most influential, while among the dimensions of self-perception, social skills are identified as the most significant.

The establishment of internal audit in the public sector can, in addition to determining the path and roadmap to achieve a higher level of effective performance, outline the necessary steps for the growth and regular improvement of internal audit activity. Based on this, the main goal of the current research is to provide a model for internal audit in the public sector. In order to achieve the mentioned goal, firstly, the theoretical foundations and background of the researches related to internal audit are extracted and related laws and regulations, study and interview with 16 sub-experts determined the dimensions, components and indicators of the internal audit model, then by asking the opinion of 165 experts and experts along with the application of the fuzzy Delphi method, their consensus was obtained. Finally, based on the consensus of research experts, the model of internal audit functions in Iran's public sector based on 5 dimensions and 14 components was developed. The dimensions and components related to the model are a) the dimension of accountability and financial reporting, including the components of accountability and accountability to the scope of duties; and effective and reliable financial reporting; b) the assurance aspect of processes and operations, including the components of formulating appropriate strategies for full access to information and compliance with the rules, regulations, and rules of carrying out processes; C) The dimension of consulting mechanisms and processes, including continuous and effective relationships with the audit committee, audit independence, and the process improvement suggestion mechanism; t) Internal control evaluation dimension including internal control and risk management, financial and operational supervision and cooperation rules and regulations with regulatory bodies and development of internal audit activities; d) The relationship between the dimensions of internal audit and the reporting of results, including the components of training senior executive and financial managers, creating and developing infrastructure, and preparing and compiling guide packages. The result of this study shows that internal auditors fulfill supervisory responsibilities, improve internal controls. They advise management on risk management policies, ensure that the organization complies with regulations and provides quality financial reporting.

Internal audit has provided the basis of correct governance and accountability. An effective internal audit can support the organization in achieving its goals. The purpose of this research is to identify and rank the factors affecting the effectiveness of internal audit and supervision in the public sector of Iran.

This research is qualitative and has an applied purpose. The statistical population of the research includes two groups, 16 people from the accounting and auditing field of the public sector in a targeted manner and in the second stage, 165 experts were selected in an available and targeted way. The tools of data collection are interviews and questionnaires, and the foundational data method was used to analyze the qualitative data. Fuzzy Hierarchy Analysis (AHP) method was used to rank the dimensions and components.

After reviewing and studying authoritative scientific texts and databases and based on interviews with experts and data analysis, the research results showed that the factors of mechanisms and consulting processes with a weight of 39%, evaluation of internal controls with a weight of 27%, internal audit and Results reporting with a weight of 20%, responsibility for accountability with a weight of 9%, and financial reporting and assurance of processes and operations with a weight of 5% have had the greatest and least impact on the effectiveness of internal audit and supervision in the public sector of our country, respectively.

Internal auditing plays an important role in improving the risk management process, increasing the internal control system, and the satisfaction of people and regulatory bodies in government organizations by providing advice.