Pathology of Financial Supervision and Auditing in NAJA

Auditing and financial supervision is an integral and very important step in any development program. Lack of monitoring and evaluation multiplies the possibility of program deviation during execution and greatly reduces the achievement of its predicted goals. In addition, it allows the program to stay in place and repeat past mistakes. The position of auditing and financial supervision in the organizational structure of NAJA finances indicates the extent to which planners pay attention issue supervision and its efficiency. The purpose of this study is the pathology of auditing and financial supervision in NAJA.Using qualitative research method, this research has developed a model of challenges of auditing and financial supervision by document review method and semi-structured interviews of experts using grounded theory (data foundation) and theoretical sampling. Its validity and reliability test has been studied by 70% theoretical saturation method.The results led to the formation of the pathology model of auditing and financial supervision in NAJA. In the model, five categories for causal conditions, seven categories for context, two categories for intervening conditions, seven categories for strategy and six categories for outcome related to the main research phenomenon were identified.Considering the challenges arising from the research data in the current conditions of auditing and financial supervision in NAJA, for all the challenges collected in the pathology model of the audit and financial monitoring process in NAJA, strategies using the interview method and A meta-analysis was performed. The developed model is practical and shows its important structures and subsets.