تاثير كنترل هاي داخلي بر گزارشگري مالي در ناجا

The effectiveness of internal controls over financial reporting in police

كنترل داخلي، بخش جدايي ناپذير در اداره امور سازمان است كه باعث فراهم شدن اطمينان منطقي در دستيابي سازمان به هدف هايش مي شود. مديران همواره در تلاشند كه بهترين كنترل هاي داخلي را در ناجا تعبيه كنند چون مي دانند كه در نبود يك سيستم كنترل داخلي اثربخش، تحقق رسالت اصلي سازمان و به حداقل رساندن رويدادهاي غيره منتظره بسيار مشكل خواهد بود و از طرفي وجود اين كنترل هاي داخلي باعث افزايش كارائي، كاهش وقوع تخلفات مالي احتمالي، كاهش ريسك از دست دادن دارايي ها و حصول اطمينان معقول از قابليت اعتماد صورتهاي مالي و رعايت قوانين و مقررات خواهد شد. هدف اصلي اين تحقيق بررسي تأثير كنترل هاي داخلي بر گزارشگري مالي در ذيحسابي ناجا مي باشد.

Abstract The main objective of this study was to investingate the impact of internal controls over financial reporting is in finane police.Model and various frameworks for evaluating internal controls defined in the mean time, the most well known and common framework provided by the COSO report. COSO components of internal controls to 5parts A)control environment, B)risk assessment C)control activities D)information and communication E)divides regulatory activities, the hypothesis of this study is also based on the fifth section is designed to include a main hypothesis and sub-hypothesis is 5. The population of this research are the perpetrators of the Financial Controller in all police units. This is an applied research and in terms of methodology, analytical and through the survey guestionnaire consisted of 22 guestions taken. After verifying inventory Certified teachers with a related field in order to achire the research goul, the census population of 116 people that using a sample of 90 the financial controller and CFO, distributed agents. For reliability, cronbach,s alpha coefficient used according to %897 is obtained from the appropriate authority. Data from the questionnaires were processed by software SPSS and hypotheses using regression analysis were reviewed and analyzed. The results show that each of the components of internal control over financial reporting impact on police.And this improves the quality of financial reporting and internal control effectiveness can also facilitate accountability latest.