This website uses cookies to ensure you have the best experience. Learn more

Doc, Docx, Pdf, Wps, Rtf, Odt

2858 words - 12 pages

‫ما و حسابرسی داخلی‬
‫   در قرن بیسـت‌ویکم‬

‫غالمحسین دوانی‬
‫حسابدا  رسمی‬
‫ر‬

‫فعالیــت حسابرســی داخلــی بــه لحــاظ تاریخــی ســه مرحلــ ‌ی زمانــی را گذرانــده اســت: حسابرســی داخلــی ســنتی،‬
‫ه‬
‫حسابرسـی داخلـی مـدرن وحسابرسـی داخلـی نومـدرن. حسابرسـی داخلـی در مرحلـ ‌ی اولیـه صرفـاً در خدمـت مدیرمالی‬
‫ـ‬
‫ـ‬
‫ه‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ ـ‬
‫ـ‬

‫بـود و وظیفـ ‌اش چیـزی بیـش از کنتـرل کیفیـت عملیـات حسـابداری نبـود. بـه عبـارت دیگـر، محصـول کار حسابرسـان‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ ـ ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ه‬
‫ـ‬

‫داخلـی، کنتـرل کیفیـت کار حسـابداری و مشـتری آنـان، یـا مدیـران مالـی بـود. در مرحلـ ‌ی حسابرسـی مـدرن، هـدف‬
‫ـ‬
‫ـ ـ‬
‫ه‬
‫ـ ـ‬
‫ـ‬
‫ـ ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـه، خدمات ـی ...view middle of the document...


‫ت‬

‫حکمرانــی خــوب آخریــن دســتاورد در زمینــ ‌ی پیشــرفت و‬
‫ه‬

‫مق ـررات و مب ـارزه ب ـا فس ـاد" در قلم ـرو حرف ـ ‌ی حسابرس ـی ق ـرار‬
‫ـ ـ‬
‫ه‬
‫ـ‬
‫ـ ـ‬
‫ـ‬
‫ـ‬

‫توســع ‌ی مناســبات "دولــت ـ ملــت" اســت. شــش مؤلفــ  ی‬
‫ه‬
‫ه‬

‫دارن ـد. ازهمی ـ ‌رو، تدوی ‌کنن ـدگان حکمران ـی خ ـوب، حسابرس ـی‬
‫ـ‬
‫ـ ـ‬
‫ن ـ‬
‫ن‬
‫ـ‬

‫اساســی حکمرانــی خــوب عبارتنــد از: حــق اظهارنظــر و‬

‫را جــزو ارکان آن برشــمرد  اند. بدیــن معنــی کــه بــرای اجــرای‬
‫ه‬

‫پاســ ‌گویی، اثربخشــی دولــت یــا کارآمــدی دولــت در انجــام‬
‫خ‬

‫حاکمیــت خــوب "وجــود قــو ‌ی قضاییــ ‌ی مســتقل و قضــات‬
‫ه‬
‫ه‬

‫وظایــف محولــه، بــار مالــی مقــررات (مقــررات اضافــی و‬

‫شـجاع، حسابرسـان مسـتقل، رسـان ‌های آزاد (در مقـام افشـاگران‬
‫ـ‬
‫ـ‬
‫ـ ه‬
‫ـ‬
‫ـ‬
‫ـ‬

‫هزین  هــای آن) حاکمیــت قانــون، مبــارزه بــا فســاد و ثبــات‬
‫ه‬

‫فســاد)، ســازما ‌های غیردولتــی و مرد ‌نهــاد و حضــور نخبــگان‬
‫م‬
‫ن‬

‫سیاســی و دوری از خشــونت. نگاهــی بــه ایــن مؤلف  هــا نشــان‬
‫ه‬

‫اجتماعــی در فراینــد حکمرانــی" الزامــی اســت.‬

‫م  دهــد کــه ســه ویژگــی "کارآمــدی مالــی دولــت، بــار مالــی‬
‫ی‬

‫نظــر بــه تخصــص حرفــ  ای نگارنــده، متأســفانه در دو دهــ ‌ی‬
‫ه‬
‫ه‬

‫51‬

‫گذشــته کــه مقوالتــی همچــون "حســابداری اجتماعــی،"‬

‫ســازمان، رعایــت قوانیــن و مقــررات، قاب ‌اعتمــاد و دقیــق و‬
‫ل‬

‫"حســابداری رشــد" و "حسابرســی مســئولیت اجتماعــی" ـ کــه‬

‫قاب ‌ات ـکا ب ـودن صور ‌ه ـای مال ـی و س ـایر اطالع ـات منتشرش ـده‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫تـ‬
‫لـ ـ‬

‫هــر ســه کارکــرد دولــت را در برنام  هــای توســع ‌ی پایــدار‬
‫ه‬
‫ه‬

‫و مدیریــت کارآمــد و اثربخــش نیــروی انســانی و ســایر منابــع‬

‫مــورد بررســی قــرار م  دهنــد ـ وارد نوشــتارهای حســابداری‬
‫ی‬

‫اســتقرار م ‌یابــد در حال ‌کــه هــدف حسابرســی داخلــی کمــک‬
‫ی‬
‫ی‬

‫و حسابرســی شــده، هیــ ‌گاه مــورد توجــه قــرار نگرفت ‌انــد. در‬
‫ه‬
‫چ‬

‫بــه مدیریــت بــه منظــور اطمینــان از ایــن اســت کــه مــوارد‬

‫همیــن زمینــه، ب ‌رغــم قدمــت حداقــل هفتــاد ســال ‌ی ورود‬
‫ه‬
‫ه‬

‫یادشــده آ ‌گونــه کــه بایســت اجــرا یــا رعایــت م ‌شــود. ایــن‬
‫ی‬
‫ن‬

‫مقولــ ‌ی حسابرســی داخلــی در ایــران (دســ ‌کم در صنعــت‬
‫ت‬
‫ه‬

‫اه ـداف ش ـامل کارای ـی و اثربخش ـی فعالی ‌ه ـا (اه ـداف عملک ـرد)،‬
‫ـ‬
‫تـ ـ‬
‫ـ‬
‫ـ‬
‫ـ‬
‫ـ‬

‫نفــت و را ‌آهــن و ســازمان آب و بــرق)، ایــن مهــم هیــ ‌گاه‬
‫چ‬
‫ه‬

‫اعتبــار، کامــل و ب  هنــگام بــودن اطالعــات مالــی و مدیریتــی‬
‫ه‬

‫ب ‌طــور جــدی مــورد حمایــت قــرار نگرفتــه و ازایــ ‌رو اساســاً‬
‫ن‬
‫ه‬

‫(اهــداف اطالعاتــی) و پا ‌بنــدی بــه قوانیــن و مقــررات جــاری‬
‫ی‬

‫پی ‌گیــری از تقلــب، فســاد و حسا ‌ســازی کــه م ‌توانــد در‬
‫ی‬
‫ب‬
‫ش‬

‫(هد ‌هــای تطبیقــی) اســت.‬
‫ف‬

‫حــوز ‌ی حسابرســی داخلــی مــورد توجــه قــرار گیــرد، کارســاز‬
‫ه‬

‫فعالی ‌هــای حسابرســی داخلــی را م ‌تــوان در دو طیــف‬
‫ی‬
‫ت‬

‫نبــوده اســت. در کل ‌تریــن تعریــف گفتــه م ‌شــود «حسابرســی‬
‫ی‬
‫ی‬

‫گســترده جزیــی از سیســتم کنتــرل داخلــی و کمــک در امــر‬

‫داخلــی» نوعــی حسابرســی اســت کــه حسابرســان حرفــ ‌ایِ در‬
‫ه‬

‫حسابرسـی صور...

Other assignments on Doc, Docx, Pdf, Wps, Rtf, Odt

Doc, Docx, Pdf Essay

280 words - 2 pages How to write a characterisation: before, while and after writing |   Characterisation   Before Writing   Step 1 – Read the text carefully. Mark the words or sentences or write down the lines that give you information about the character(s).   Step 2 – Draw a chart that includes columns like “situation/position”, “outward appearance”, “behaviour”, “words/thoughts”, “feelings/attitudes”, “others’ reactions” or – if you compare characters

Doc, Pdf, Docx Essay

441 words - 2 pages Mini Bio (1) ------------------------------------------------- Bassem Ra'fat Mohamed Youssef is an Egyptian cardiac surgeon, satirist, and the host of El Bernameg ("The Program"), a satirical news program broad casted by Egyptian television station Capital Broadcast Center (CBC). The press has compared Youssef with American comedian Jon Stewart, whose satire program The Daily Show inspired Youssef to begin his career. Bassem began his first

Effects Of Fisheries

354 words - 2 pages La La La Paper Use this method if you'd like to upload a document from your computer. We support the following file types: doc, docx, pdf, wps, rtf, odt Use this method if you'd like to upload a document from your computer. We support the following file types: doc, docx, pdf, wps, rtf, odt Use this method if you'd like to upload a document from your computer. We support the following file types: doc, docx, pdf, wps, rtf, odt Use this

Chapter 9 Law Paper

524 words - 3 pages university computer was private? But Professor Angevine erased the material. Couldn’t you argue that he has a reasonable expectation in deleted material? Under what circumstances would Professor Angevine have had a reasonable expectation of privacy? Please submit your completed assignment to the Chapter 41 Assignment Dropbox in either Rich Text Format (.rtf) or in Microsoft Word (.doc or .docx). This is not my own work. it can be

Big Data

1023 words - 5 pages be longer than 25 words.  Exceed that length at your own risk. 12. The paper must have at least eight professional/scholarly quality references (professional journal or refereed academic conference) or more if required by a particular IA’s rubric.  The references must be cited in the paper. 13. The original paper must be submitted in the assignments folder in Microsoft Word .doc or .docx format. 14. The Turnitin originality report IN

Mgt216

714 words - 3 pages The first ethical issue presented in the ethics game simulation was whether to warn consumers about the contaminated product and what information to provide consumers about the contaminant. The second ethical issue was whether to sell a product that does not meet U.S. safety requirements in a foreign market that has lower safety restrictions. G-BioSport was not required to meet prior approval from the Federal Drug Administration before they

Economy Effect Of Marijuana

277 words - 2 pages Modern American History by Alan Renga 2nd Mid Term! You will be given 3 Short Essay questions and 20 Multiple Choice questions deriving from this list! 80 points total! The 1920s Warren Harding then Calvin Coolidge Tea Pot Dome 1st Red Scare Immigration Restriction, Sacco and Vanzetti Langston Hughes, Marcus Garvey, KKK Prosperity, advertising Prohibition, Al Capone Flappers, Clara Bow, Rudolph Valentino Babe Ruth, Jack Dempsey

The Vc Shakeout

2033 words - 9 pages ECONOMY 26 Luring a big firm to town is not the secret to job growth DEFEND YOUR RESEARCH 30 Are morning people wired for success? VISION STATEMENT 32 The social web’s east-west divide COLUMN 38 Warren Bennis looks back on his surprising path to fame New Thinking, Research in Progress hbr.org New Thinking, Research in Progress hbr.org FIRST The VC Shakeout Venture capital hasn’t worked for a decade and must be radically

Hospitals Paper

6014 words - 25 pages I hope to provide in this paper a comprehensive understanding for what the term “hospital” has become. Hospitals are an extremely complex system that man has created and shaped and reshaped throughout history. My goal in writing and researching this paper will be to provide those who read it a clear understanding on how the hospital system got to where it is today, and to shed some light on the many organizations that affiliate with and

Course Syllabus

2610 words - 11 pages [pic] COURSE SYLLABUS Semester: Fall, Year: 2012  College Mission Statement Richard J. Daley College provides high-quality education which leads to academic success, career development, and personal enrichment that fulfill diverse community needs. Mathematics Department Mission Statement Our mission is to deliver excellent service and to provide learning opportunities by offering a wide range of mathematics courses, which will help our

Management

1477 words - 6 pages Boeing Management Planning Heather Oetzel MGT 330 October 22, 2012 Joe Cheng Abstract Boeing is known as “the world’s leading aerospace company and the largest manufacturer of commercial jetliner and military aircraft combined ("The Boeing Company: About Us", 2012). Every company uses different types of management techniques including how the planning function of management is used. Planning allows organizations to develop how the

Similar Documents

Doc Doc, Docx, Pdf, Wps, Rtf, Odt

1805 words - 8 pages INTRODUCTION ECONOMIC HISTORY SHOWS THAT DEVELOPMENT HAS STARTED EVERYWHERE WITH THE BANKING SYSTEM AND ITS CONTRIBUTION TOWARDS FINANCIAL DEVELOPMENT OF A COUNTRY IS HIGHEST IN THE INITIAL STAGE. MODERN BANKS PLAY AN IMPORTANT PART IN PROMOTING ECONOMIC DEVELOPMENT OF A COUNTRY. BANKS PROVIDE NECESSARY FUNDS FOR EXECUTING VARIOUS PROGRAMMERS UNDERWAY IN THE PROCESS OF ECONOMIC DEVELOPMENT. THEY COLLECT SAVINGS OF LARGE MASSES OF PEOPLE

Doc, Docx, Pdf, Wps, Rtf, Odt

1484 words - 6 pages UNDERSTANDING WORKPLACE CULTURE: CUSTOMERS EXPECTATIONS AND SERVICE QUALITY Introduction Workplace culture basically is the feel of a workplace, the way things are done, and the way people communicate and work. It is essentially the psychology of an organisation, a set of goals, beliefs, structures and behaviours. In this regard, an organisation can be compared to a person. One person can be smart, innovative and quick to adopt technology

Doc, Docx, Pdf, Wps, Rtf, Odt

432 words - 2 pages ACC502: OPERATIONS MANAGEMENT ACCOUNTING ASSIGNMENT 1 TRIMESTER 2, 2013 QUESTION 1 Classify each cost item of Ripon Printers into one of the business functions of the value chain, either: (1) R&D, (2) design, (3) production, (4) marketing, (5) distribution, or (6) customer service. ITEM: a) Cost of customer order form | Marketing | b) Cost of paper used in

Doc, Odt, Pdf Essay

541 words - 3 pages The city where I live When you say “ my native town” you think of a place in our planet which is either connected with your birth or a memorable event on your childhood. You usually remember your friends or your first love. But I think that a city can be truly consider yours, if it has left a long-lasting impression your soul. Every tiny part of your heart is connected with your town and you do not regret that there has remained an