investigating the effect of supervision and inspection on the performance of financial managers in NAJA: A case study of the Supreme Audit Court

NAJA as one of the biggest organizations in the country due to the goals, responsibilities and various missions and the existence of special security budgets has a kind of special supervision system. It should be responsible as a public organization for recording economic activities, maintaining these activities according to the rules, regulations and guidelines issued by the competent authorities, especially the Ministry of economic Affairs and Finance and the Supreme Audit Court. This research is descriptive, and also statistics were used to describe the data. In order to answer research questions, a one-way t-test and Friedman ANOVA tests were used via SPSS software. A questionnaire is used as a measuring instrument which was distributed among 120 employees of the Tax Administration and financial issues in NAJA and financial managers in different provinces and cities throughout Iran, and also deputies of based in NAJA headquarter.
The results of the research and data collection indicate that the supervision of the Supreme Audit Court has an effect on accuracy, speed and authenticity of financial performance of accountants in NAJA. Imposing more control and also provide the necessary training results in better implementation of rules and financial regulations by accountants.