مجله نظارت و بازرسی
پیاپی 51 (بهار 1399)

Corruption is a global phenomenon that takes shape depending on cultural,political and economic formations and manifests itself in various forms.In the statement of the second step of the revolution, the Supreme Leaderof the Revolution gave the necessary advices and recommendations inorder to spread justice and fight corruption. As corruption is considered a regionaland international affair, several documents have been adopted to anticipate anticorruptionmechanisms that, given the prevalence and variety of corruptionrelatedcrimes, could accelerate the realization of the second step of the revolutionstatement. Therefore, the main purpose of this article is to review the provisions ofthe recommendations and how to apply and interact with the goals of the SupremeLeader. The present research is based on a descriptive-analytical method and in theform of a library in response to the lack of implementation of recommendationsand its national framework in the form of a second step statement. Given therole of the police, as a regulatory body under the executive and judiciary (lawenforcement and general and special officers), in the fight against corruption,several components can be effective in improving the functioning of the police:take measures to ensure the effectiveness of investigative authorities, efficient useof traditional and modern research methods, measures to ensure the efficiencyof research, protect intuition and evidence, and ultimately reverse the burdenof proof. Accordingly, the police and its investigations, before (to prevent thepossible occurrence of corruption) and after the discovery of crime (to prevent thespreading deprivation of public trust in the elements of the administrative system),are among the most important criminal responses to corruption. The importanceof the investigation phase, given the complexity and sometimes transnationalnature of corruption, doubles the need to adhere to international instruments,including the Merida Convention. Therefore, for the research and efficiency ofthe monitoring devices and their determination in line with the statement of thesecond step of the revolution, it is necessary to update the research methods andfunctionalism and sometimes to deviate from the previous traditions of obtainingevidence.

Creating audit models that can provide the desired evidence for audit commentary while saving audit time and money; which is very important. As the practice of auditing has changed dramatically over the past decades. The purpose of this article is to present the optimal model of auditing and financial supervision in NAJA. This research uses the qualitative research method of meta-analysis technique to formulate the desired model of auditing and financial supervision by document review and semistructured interviews with experts and studies 207 articles and selected 64 articles by selective sampling to assess validity and reliability. It is done by theoretical saturation method. The findings of the present study indicate that attracting religious, professional and experienced personnel, empowering audit staff, using appropriate tools and technology, adhering to the ethical charter and professional conduct and sufficient financial resources are the causal conditions of the optimal model of audit and financial supervision process. . Also intervening conditions include rules and regulations, oversight of oversight bodies, auditor interest and satisfaction, stakeholder expectations, professional judgment of auditors, empowerment of commanders and managers with financial rules and regulations, and acceptance of the auditor as Advisor is the commander and manager and interacts and coordinates with the category, and ground conditions include no work pressure and no work restrictions. Having strategic thinking, motivating employees, teamwork and synergy, total quality management, audit program development, risk-based auditing, time management, optimal reporting and strategic auditing are among the model strategies and efficient and effective auditing, reducing financial violations and increasing Discipline in affairs and economic, optimal and effective use of resources are the consequences of the model.

In the Iranian and French legal systems, the “monitoring” of a person suspected of committing an apparent crime by police officials in “under police custody” is considered an important period of trial, which is the period of detention of a person. Given the importance and status of this period of proceedings and the fact that many cases may be concluded at the stage under consideration, the “person under observation” has recognized legal rights, which in some cases the legislature observes in order to protect social interests. Has postponed salaries. Therefore, the purpose of this article is to study the postponement of the rights of the supervised person and a comparative study of these rights in the penal systems of Iran and France. The present article is applied in terms of purpose and descriptive and analytical in terms of method, which has been collected using library and documentary sources. The findings of the study showed that the postponement of the rights of the person under surveillance, although in line with social interests in the criminal laws of Iran and France, is contrary to principles such as the “principle of equality of arms” and the “principle of innocence.” Therefore, in order to study the reason and discover the truth, the legislator should avoid postponing these rights as much as possible, except in cases where social interests are so important that it is not possible to achieve the truth without postponing the rights of the person under observation. Also, by examining the two legal systems, it can be concluded that the legislature in both Iran and France has conditionally accepted the person under supervision to enjoy some rights, which indicates their postponement. However, in both legal systems - mostly in France - in many cases, with legal exceptions, the rights of the person under consideration have been violated.

he purpose of this study is to design a work culture model with emphasis on organizational justice. The present research is descriptive-survey in terms of applied purpose and its method. The statistical population of this study consists of managers and employees of an organization. Their number was 1262 people and since in this study the structural equation modeling approach was used, the sample size was considered at least 5 to 10 times the number of questionnaire questions. This number can be changed between 220 and 440 depending on the amount. Finally, 457 people were used as the basis for statistical analysis. The sampling method is a stratified proportional stratified method. The data collection method in this study was a combination of library and field studies and the data collection tool was interviews with 30 experts. Industry and the university and made a researcher using a questionnaire. The validity of the Work Culture Questionnaire using confirmatory factor analysis is equal to 0.881 and the validity of the Dimensions of Work Culture Questionnaire is equal to 0.889 which was confirmed. Also, the reliability of the questionnaire of factors related to the design and development of work culture is equal to 0.899 and the reliability of the questionnaire of dimensions of work culture is equal to 0.908 that the research tool has a desirable reliability. In this study, SPSS and AMOS software were used to analyze the data. The output of the software indicates the appropriateness of the proposed research model, so that the root value of the mean squares of the estimation error is equal to (0.079), the value of the normalized chi-square is equal to 3.159 and the value of the nQ index The results also show a significant effect of organizational justice, social capital, participatory management and job satisfaction on work culture. Considering the positive coefficients of the mentioned path, it can be said that this effect is of an additive type. The results of the model show that, based on the path coefficients, the strongest effect was between organizational justice and work culture. Also, the effect of religious orientation and work culture was not statistically significant.

he purpose of this article is to emphasize the system of liability and enforcement guarantees in the monitored phase, following the identification of the rights of the monitored persons and police responsibilities in the criminal law of Iran, the United Kingdom and the United States exclusively in the monitored phase. Iranians are monitoring the governing procedure. The article is qualitatively obtained by using documentary study tools and library resources and the data is obtained through internal and external sources. Finally, they are analyzed in an argumentative, rational and inferential way. Findings showed that changing the criminal title of police misconduct in proportion to the change in detention hours in British law, not committing the crime of violating the defense rights of the person under surveillance in Iran and the case law of the United Kingdom and the United States. Offenses, limitation of enforcement guarantees to material compensation and demotion in Iran and extension of enforcement guarantees in the British legal system, invalidity of evidence obtained through illegal means in British and American criminal law and the lack of an officer card for this enforcement guarantee in Iranian law are significant. Therefore, it can be concluded that keeping under surveillance is against the principle of respect for the freedoms of individuals and is an exception. The liability system resulting from the violations of the rights of the persons under surveillance facilitates the transition from this stage and minimizes the imposition of material and moral damages on the suspect. Each of the guarantees of criminal, civil and disciplinary enforcement is necessary and interdependent, and the interdependence between them prevents the law enforcers from failing to respect the rights of the defense in the monitored phase.

While the past two decades have witnessed a fast growing of policing literature in China, officers’ job-related attitudes remain severely under-researched. Using survey data collected from 212 police supervisors in a major Chinese city, this study examined the patterns of Chinese police officers’ occupational attitudes toward selective enforcement, legal restrictions, community policing, and use of force, and factors that influence such attitudes. About half the respondents were in favor of legal restrictions, and the majority of officers supported the notions of selective enforcement, community policing, and use of force. Male, older officers, those who had no military experience, and officers who worked at field stations favored selective enforcement than their counterparts, whereas supervisor who were younger and worked at non field stations were more supportive for legal restrictions. Supervisors’ role orientations toward law enforcement and order maintenance influenced their preference for community policing. Implications for future research and policy were discussed.