Corruption Prevention Model Based on the Targets, duties and Authority the Court Audit of Iran

The purpose of this study is to present a model of corruption prevention based on the goals, duties and powers of the Iranian Accounting Court. This is an applied and developmental research and a descriptive-correlational method. The statistical population of this study consists of all staff of audit (technical-specialized) and administrative departments of accounting department including headquarters and 31 provinces. Sample size was determined using Krejcie and Morgan table (340). In this study, a stratified random sampling method was used and a library method was used to review the literature of the subject under study and a questionnaire was used to collect field data. The validity and reliability of the research instruments were assessed by confirmatory factor analysis and Cronbach's alpha and SEM was used to test the model and test the questions and hypotheses. Based on the fit indices, it can be concluded that the variable dimensions of goals, tasks and authorities in Iran's accounting court are in good level and the variable dimensions of corruption control are in strong level. Therefore, it can be concluded that the model of corruption prevention based on the goals, duties and powers of the Court of Accounts is valid.