List of Articles Internal Controls

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  1 - An Evaluate of status the Internal Controls system in Educational-Remedial Hospitals of Tehran City After the Implementation of Modern Financial System
  Razeyeh Alikhani mehdi Maranjory Noshin Joz Khlil poor
  Introduction: The presence of internal control systems leads to an increase of efficiency, reduction of property loss risk levels, achieving the logical assurance in financial statement’ trust factors, and complying with laws and regulations. Internal control mech More

  Introduction: The presence of internal control systems leads to an increase of efficiency, reduction of property loss risk levels, achieving the logical assurance in financial statement’ trust factors, and complying with laws and regulations. Internal control mechanisms should be identified as the necessary component of each system which management uses to regulate and guide the activities not as a separate mechanism in an executive body. This paper aims, above all, to evaluate the functioning of Educational- Remedial hospitals in the city of Tehran regarding the use of internal control systems.  Methods: The data for this survey research were acquired through distribution of questionnaire among 107 employees of financial sector in the Educational-Remedial Hospitals of Tehran City. Using the statistical methods of Binomial and One-sample Tests, the data were analyzed to test the hypotheses. Results: Due to the significant threshold test is 0/001 and 0/05 is less than the average calculated (3/500), the average abstention (3), more (H1: μ> 3). Therefore, the implementation of new financial systems, internal control system hospitals - of Tehran, the level is satisfactory. Conclusion: Thefindings of the current study, demonstrate that the degree of familiarity of employees of financial sector in the Educational-Remedial Hospitals of Tehran was tap. To that after implementing the modern financial system, internal controls system possess acceptable level. Introduction: The presence of internal control systems leads to an increase of efficiency, reduction of property loss risk levels, achieving the logical assurance in financial statement’ trust factors, and complying with laws and regulations. Internal control mechanisms should be identified as the necessary component of each system which management uses to regulate and guide the activities not as a separate mechanism in an executive body. This paper aims, above all, to evaluate the functioning of Educational- Remedial hospitals in the city of Tehran regarding the use of internal control systems. Methods: The data for this survey research were aquired through distribution of questionnaire among 107 employees of financial sector in the Educational-Remedial Hospitals of Tehran City. Using the statistical methods of Binomial and One-sample Tests, the data were analyzed to test the hypotheses.Results: The results of the study show that after implementing the modern financial system, internal control system of Tehran’s Educational- Remedial hospitals possess acceptable level.Conclusion: The findings of the current study, demonstrate that the degree of familiarity of employees of financial sector in the Educational-Remedial Hospitals of Tehran was tap. Whih that after implementing the modern financial system, internal controls system possess acceptable level. Manuscript profile
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  2 - A Study on Factors Affecting Operational Electronic Banking Risks in Iran Banking Industry (Case Study: Kermanshah Melli Bank)
  Peyman Akbari
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  3 - Examining and explaining the relationship between internal audit and profit management
  omran bamari mohammadreza shoorvarzi zahra noori
  10.30495/jma.2023.22624
  The financial scandals that rocked stock markets around the world in the late 1990s and early 2000s severely undermined confidence in the financial reporting process, and thus the financial markets. The focus of internal audit, which was traditionally on operational con More

  The financial scandals that rocked stock markets around the world in the late 1990s and early 2000s severely undermined confidence in the financial reporting process, and thus the financial markets. The focus of internal audit, which was traditionally on operational controls and risks and assisting management in decision-making, brought to the improvement of the corporate governance process and detection of fraud in management and inappropriate accounting practices (including profit management). This study examines the issue that with the approval of the internal control directive and the requirement to establish an internal audit unit in business units in Iran since 2013, does internal audit lead to a decrease in profit management or not? The time of this research is between 2007 and 2016, which includes 2 periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange, which is done using the multivariate regression analysis method. It was tested using the F test of Limer and Hausman with the help of Eviews software. In this research, adapted from McNichols (2008), discretionary income used as a measure of earnings management. In addition, the data of 109 companies have been used to test the hypothesis. The results of the coefficients from the hypothesis test showed that the implementation of internal audit had a significant and negative effect on profit management.  Manuscript profile
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  4 - Stock market reactions to earnings management, corporate risk and weak internal controls
  sid nia valinia Mohammed Hussain Ranjbar daowd khodadady hojat alaha salari
  AbstractThe main function of the capital market is to finance productive production and service activities. To achieve this important goal, the shares of companies listed on the capital market must be attractive enough for investors to invest. One of the most important More

  AbstractThe main function of the capital market is to finance productive production and service activities. To achieve this important goal, the shares of companies listed on the capital market must be attractive enough for investors to invest. One of the most important indicators of the attractiveness of a certain company's stock for investors is the return on investment. The return on investment comes more than anything from changes in a company's stock price, and a company's stock price changes come from its internal information management. In this research, a model for the relationship between market reaction and weak internal controls, manipulation of accruals, business risk and financial risk is presented. This research is a purely experimental research, but, according to the analysis of past information, the statistical population of the research is all companies listed on the Tehran Stock Exchange in the period of 2007 to 2018. Finally, for statistical analysis, the calculated variables have been transferred to the Eviews9 software environment. The research findings show that the weakness of internal controls on the manipulation of real data, business risk and financial risk at the probability level. 5% has a significant effect. Manipulation of real information at the 5% probability level has a significant impact on financial and business risk. Manipulation of real information, financial risk and business risk at the 5% probability level have a significant impact on market reaction. Manuscript profile
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  5 - Internal Control Quality Assessment based on the Characteristics of the Entity and Auditor and their Expected Goals in the Firm's Listed in Tehran Stock Exchange
  Saeed Alipour Asgar Pakmaram Rasool Abdi Jamal Bahri sales
  10.22034/amfa.2020.674949
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  6 - Designing Casual Model to Eliminate Weak Points of Implementing Internal Controls in Educational Institutions Fuzzy Dimetal Technique
  mohsen farahmand Mohammad Mahmoodi Amir Reza Keyghobadi
  10.30495/jsm.2023.1996904.1879
  Today, internal controls have grown so dramatically that we see its progress towards internal consulting in the company's risk management operations. The current research was carried out with the aim of designing a causal model to eliminate the weak points of implementi More

  Today, internal controls have grown so dramatically that we see its progress towards internal consulting in the company's risk management operations. The current research was carried out with the aim of designing a causal model to eliminate the weak points of implementing internal controls in educational institutions according to the Fuzzy Dimtel method. This research is of mixed type (qualitative-quantitative) in terms of nature and content. Information of this research is related to 15 experts in educational institutions (Azad University, higher education, non-profit institutions), which constitute the statistical sample. This research is descriptive in terms of data collection and analysis, practical in terms of purpose, and documentary in terms of method. In order to collect data, the tool of paired comparison questionnaire is used. The results of this research showed that the four main factors of risk components, operational risk, independence of the board of directors, and institutional ownership have an effect on the weak implementation of internal controls. Also, Dimtel's method showed that the factor of independence of the board of directors with an average influence of 18.740, the factor of institutional ownership with an average impact of 9.497 and the factor of risk components with an average impact of 8.742, are among the influential factors. On the other hand, operational risk factor with an influenced average of 14.975 is an influenced factor. Manuscript profile
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  7 - The Impact of the COBIT Framework IT Processes for Effective Internal Control and Corporate Financial Reporting Quality in Tehran Stock Exchange
  Sahar Mashhadi Jafar Nazari Reza Ehtesham Rasi
  The main aim of the present study is to explore the effect of Control Objectives for Information and Related Technology (COBIT) framework on quality of internal controls and quality of financial reporting of companies active in Pharmaceutical Industry listed on Tehran S More

  The main aim of the present study is to explore the effect of Control Objectives for Information and Related Technology (COBIT) framework on quality of internal controls and quality of financial reporting of companies active in Pharmaceutical Industry listed on Tehran Stock exchange. Research population of the present study includes accounting professors, members of audit committee, internal auditors and members of Iran's Association of Certified Public Accountants and research sample volume was determined by using random sampling method and Cochran's formulas which is consisted of 182 people.For testing the validity of research questionnaire, experts opinions were used and for testing its reliability, Cranach’s alpha test was used which is equal to 75.7% which indicates that research questionnaire has a high level of validity and reliability. Results obtained from data analysis indicated that Control Objectives for Information and Related Technology framework has a direct effect on quality of internal controls and quality of financial reporting in companies active in Pharmaceutical Industry listed on Tehran Stock Exchange. Manuscript profile
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  8 - Investigating the effect of internal controls on the relationship between the level of social responsibility and the sensitivity of investment on cash flow
  Forouzan Mohammadi Yarijani Maryam Nouraei
  Although the amount of investment of companies is caused by several factors. But the internal control factor is expected to have an effect on the cash flow of the company and the social responsibility of the companies. Therefore, the aim of the research is to answer the More

  Although the amount of investment of companies is caused by several factors. But the internal control factor is expected to have an effect on the cash flow of the company and the social responsibility of the companies. Therefore, the aim of the research is to answer the question of what is the effect of internal controls on the relationship between the level of social responsibility and the sensitivity of investment to cash flow. The research method is descriptive and causal-correlation in terms of relationship between variables and practical in terms of purpose. The statistical population of companies admitted to the Tehran Stock Exchange and the sample includes 140 companies during the years 2015 to 2019. The regression method and panel data as well as the fixed effects model were used to process the hypotheses and Wes Weaver software was used to search for the most cited authors. The level of social responsibility with the sensitivity of cash flow investment and internal controls has a negative and significant effect on the relationship between the level of social responsibility. Therefore, it can be argued that the disclosure of social responsibility reports will increase the quality of accounting information and reduce information asymmetry, Manuscript profile