Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users

Subject and Purpose of the Article: 

The purpose of this study is to evaluate the ability of internal    processes of the supreme audit court to perform accountability for users.

The present study is applied in terms of purpose and descriptive-survey in terms of data collection and its statistical population consists of auditors, managers, comptrollers and faculty  members of the national universities who work in the public sector. The research sample was selected using Morgan's drawing and the research period is 2018. In this research, first a questionnaire containing questions in the field of evaluation of internal processes of the Court of Audit was prepared and provided to the 384 people selected sample of the research. To evaluate the reliability of the questionnaire from Cronbach's alpha, the normality of the data, Kolmogorov Smirnov test was used, to answer the research  questions of t-test and to rank the components, Friedman test was used.

The results show that the indicators and components of internal processes of the supreme audit court are evaluated to answer the desired users, but new methods for prevention of financial violations like monitoring and operational auditing are not evaluated by the supreme audit court.

Conclusion, Originality and its Contribution to the Knowledge:

 in this research, internal processes of the supreme audit court were evaluated to perform accountability and recommendations were presented to remove barriers to internal processes. According to the requirement of doing accrual accounting by  government agencies and conducting operational auditing, the supreme audit court should co-ordinate the internal processes, managers and employees with accrual accounting changes and consider learning and growth processes.