Providing a model for smart financial monitoring in the accounting and reporting system of the public sector

Financial supervision in the country's public sector budget is carried out in order to check the implementation and prevent deviations of the government's financial operations from the goals set in the program and to correct possible deviations, which is important and has a decisive role in the health of the country's financial system. The purpose of this research was to design a framework for intelligent financial monitoring in the accounting and reporting system of the country's public sector. According to the purpose and nature, this research was a qualitative research in terms of method, which was conducted by using the approach based on the theory of foundation data and by interviewing research experts. The statistical population was university professors in the field of accounting and senior auditors of the Ministry of Finance and the Audit Bureau. In this study, the saturation state was obtained by interviewing twelve university professors in the field of accounting and senior auditors of the Ministry of Finance and the Court of Accounts. The results showed that the main categories of the intelligent financial monitoring include resources and human capital, content factors, in-service training, use of new information and communication technologies, environmental factors, risk management. , business operating system, regulatory mechanisms and structural components, and according to the central categories, causal conditions, contextual conditions and intervening conditions, strategies have been developed and the final framework has been presented. Also, infrastructural factors, human resources and modern technologies are important elements of smart surveillance in this era.