نشریه توسعه سازمانی پلیس
سال هفدهم شماره 3 (پیاپی 74، پاییز 1399)

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.

The present study investigates the relationship between knowledge management and passive defense with respect to the mediating role of information systems integration. The present study was applied in terms of purpose type and descriptive-survey in terms of method. The statistical population of the study is all employees of the police headquarters of Mazandaran province, 480 people. The sample size was 214 according to Krejcie and Morgan table and simple random sampling method was used for sampling. To collect data, Patrick and Sonia (2009) Knowledge Management Questionnaire, researcher-made passive defense questionnaire, Fang et al. (2006) information systems integration questionnaire were used. Data analysis was performed by structural equation method with LISREL software. The results showed that there is a significant relationship between knowledge management and the integration of information systems. There is a significant relationship between the integrity of information systems and passive defense. There is a significant relationship between knowledge management and passive defense. There is a significant relationship between knowledge management and passive defense due to the mediating role of information systems integration.

The aim of this research was to investigate the effect of transformational leadership on the tendency to change with the mediating role of de-learning in Nirpars company. This research is applied in terms of purpose and descriptive and correlational in terms of nature, which is a cross-sectional survey method. The method of work in this research is field and the type is case study. The statistical population of this research consists of all managers, heads, experts and employees of Company located in Tehran to 281 people. In order to collect the information in two parts of transformational leadership and the tendency to change the questionnaire have been prepared by the researcher, and in the de-learning section, a standard questionnaire (Khodaei et al., 2014) has been used. The statistical sample of the research is a simple random method. After confirming the content validity with the opinion of experts and professors, the reliability of the questionnaires through Cronbach's alpha for the "Transformational Leadership", "Tendency to change" and "unlearning" questionnaires were 95.8%, respectively. 72.9% and 70.8% and Cronbach's alpha coefficient for all questionnaires were 93.3%. To hypotheses examination, "Correlation coefficient", "Multiple regression model" and "Structural equation modeling" tests were used by using of SPSS and LISREL softwires. Overall investigation showed that there is a positive and significant relationship between dimensions of transformational leadership with tendency to change, between dimensions of transformational leadership with unlearning and between the dimensions of unlearning with tendency to change.

The purpose of this study is to explain the active subsystems in the operational accountability system of the Court of Audit with emphasis on improving organizational performance from the perspective of experts. The present study is descriptive-survey in terms of applied purpose and in terms of data collection and its statistical population consists of auditors, administrators, accountants and faculty members who work in the public sector. The research sample was selected using Morgan table and the research period is 2020. In this study, first a questionnaire containing questions in the field of explaining the reporting subsystems of the Court of Audit and its ranking in terms of importance was prepared and provided to the selected sample. Analyzed. According to the results of the research, six active subsystems in the operational accountability system of the Court of Audit were approved; Subsystem I: Reporting on the achievement of operational goals of executive bodies by the Court of Audit, Subsystem II: Reporting on efficiency, effectiveness and economic efficiency of financial resources at the disposal of executive bodies by the Court of Audit, Subsystem III: Operational reporting with Paying attention to operational budgeting by the Court of Audit, Fourth sub-system: Reporting on financial and non-financial resources at the disposal of executive bodies by the Court of Audit, Fifth subsystem Monitoring the outputs and results of the activities of executive bodies by the Court of Audit Country, and the sixth subsystem: How to evaluate the performance of executive bodies by the Court of Audit.

The purpose of this study was to identify the impact of empowering leadership through job performance on the performance of government organizations in the Arak police force. In today's stressful business environment, managers of organizations face many challenges. One of the best ways to change the structure of traditional management to participatory management and achieve the main goals of the organization has been the method of employee empowerment. In terms of purpose, this research is an applied research in the category of causal research. The study population included 450 people and a statistical sample of 207 law enforcement officers in Arak. A 15-item questionnaire was used to assess the current situation. Used to collect data. In this study, structural equations were used to investigate the relationships between the components of the model. LISREL software was used to analyze the hypotheses. According to the data analysis, the results showed that empowering leadership through job performance has a positive effect on organizational performance. Empowering leadership has a positive effect on job performance. Empowering leadership has a positive effect on organizational performance. Job performance It has a positive effect on the performance of the organization

Information and communication technology, in addition to providing tool services, can play synergistic role as an empowering in the management and development of any organization and institution. The present research is in terms of type and purpose of application, in terms of descriptive-analytical method and in terms of data collection in the category of correlational research. Statistical population In this study, senior managers of banks and financial and credit institutions of Khorasan Razavi province, the total number of which was 140 people and using Cochran's formula, 107 people were selected by simple random sampling as a statistical sample. The research collection tool is a researcher-made questionnaire that after final confirmation of its validity by experts, and to assess the reliability of the questionnaire, Cronbach's alpha coefficient test has been approved and used. Considering the use of appropriate tools and examinations to test research hypotheses such as T-test, at a 95% confidence level, the use of information and communication technology can mediate managers' decisions. The results indicate that the independent variable of the use of information and communication technology have a positive and meaningful effect on the dependent variable of managers' decision making. The results showed that the variable of knowledge empowerment of managers plays a mediating role in the impact of using information technology on managers' decisions.