The Efficiency of Consultative Services of the Iranian Army Internal Auditing System in Light of Resistive Economy

This study was an attempt to investigate the efficiency of the consultative services of the Iranian army internal auditing system in light of resistive economy. The study is also aimed at identifying the effective factors enhancing the efficiency of the consultative services of Iranian army internal auditing system through investigating resistive economy. As an applied and descriptive study and also in terms of research primary and secondary Questions, this research not only tries to investigate the efficiency of consultative services of internal auditing system but also make an attempt to identify the factors affecting its effectiveness. In this study, research required data was collected through field and library study. For this purpose and in terms of statistical population, the participants were selected from among those officials and experts who are engaged in financial affairs including controllers, finance and monetary affairs. To this end, 60 participants were randomly selected out of a population of 130 experts based on Cochran formula. To analyze the data, content analysis was run to analyze the quantitative data and in terms of analyzing qualitative data, non-parametric test, Kolmogorov-Smirnov test, Wilcoxon test and P-value were also run in this study. The findings revealed that developing data collection and mining for decision-making, identifying the problems as well as providing written reports, offering solutions to problems and also improving the internal auditing system are among the most effective factors enhancing the consultative services of Iranian army internal auditing system in light of resistive economy.