Investigating Solutions for Developing Preventive Financial supervisory and Operational Supervision by the Iranian Supreme Audit Court

Considering the important role of financial supervisory and operational supervision in reducing infringements in the public sector, the purpose of this study is to find solutions for developing the capabilities of the Iranian Supreme Audit Court in this regard. 

This is a survey study. The participants in the qualitative part included the experts and experienced staff of the Supreme Audit Court. The statistical sample in the quantitative part included all members of the auditing boards of the same Iranian body. Accordingly, 14 people were interviewed and 190 questionnaires were answered by them. The validity and reliability of the used questionnaire were assessed and confirmed before its distribution. The reliability of the questionnaire was evaluated by Cronbach's alpha coefficient method. Non-parametric chi-square and ratio tests were used to analyze its items. Formal validity, content validity, and construct validity of the questionnaire were also evaluated. 

Analyzing the qualitative and quantitative parts of the research, six main factors were identified as preventive financial supervisory and operational supervision policies applied by the Supreme Audit Court. Also, 30 solutions were extracted from interviewing the experts. The obtained results proved a positive relationship between the development of preventive financial supervisory and operational supervision by the Supreme Audit Court and the proposed solutions in sectors of education and ICT as well as factors including intermediate and continuous reporting, job satisfaction, and motivation.

Financial resources are one of the most important and key factors in the development of countries, accordingly, monitoring the use of resources is necessary. Today, due to the complexity of financial systems, limited resources and opportunities, and the need for equitable allocation of resources and opportunities, the importance and need for oversight of the financial reporting process are more considerable. Therefore, regulators play an important role in preventing corruption in government property and contracts. The success and progress in any system rely on effective, efficient, and preventive financial supervisory and operational supervision.