الگویی برای نظارت مالی بر بودجه بخش عمومی کشور با رویکرد نظارت درونی

Ajao, O. S., Aremu, O. O., & Ufuoma, I. J. (2022). Government Integrated Financial Management Information System and Fraud Prevention in Nigeria. Journal of Finance and Accounting, 10(3), 151-159. https://doi.org/10.11648/j.jfa.20221003.11

Almasi, H., Dehghan, M., & Heydari, D. (2016). Examining the Impact of the Audit Court's Budget Deficit Report on Supervision of Government Financial Performance and the Effectiveness of Annual Budgets. Knowledge of Auditing, 16(63), 35-61. https://www.sid.ir/paper/511363/fa

Amraei, H., & Azar, A. (2021). Providing an Effective Model for Financial Supervision and Evaluating Financial Performance in the Public Sector Based on Performance Budgeting. Research in Financial Accounting and Auditing, 3(40), 53-86. https://www.sid.ir/paper/416257/en

Babajani, J., Barzideh, F., & Mohammadikhani, V. (2023). Examining the Provision of a Model for Establishing Internal Auditing in the Public Sector Institutions of Iran. Empirical Studies in Financial Accounting, 20(77), 1-35. https://qjma.atu.ac.ir/article_14360.html?lang=en

Babajani, J., & Doost Jabarian, J. (2017). A Model for Establishing Performance Audit Systems in Public Sector Institutions in Iran. Knowledge of Management Accounting and Auditing, 6(21), 143-155. https://www.jmaak.ir/article_10298.html?lang=en

Babajani, J., & Qanbarian, R. (2022). Examining the Effectiveness of the Audit Committee in the Financial and Operational Supervision System of the Municipalities of Major Cities in Iran. Knowledge of Auditing, 22(88), 5-31. https://danesh.dmk.ir/browse.php?a_id=2758&slc_lang=en&sid=1&printcase=1&hbnr=1&hmb=1

Babajani, J., Taghvi Fard, M. T., & Qanbarian, R. (2022). A Model for Financial Supervision in the Municipalities of Major Cities in Iran. Journal of Accounting and Auditing Studies, 29(1), 26-58. https://acctgrev.ut.ac.ir/article_80107.html?lang=en

Dzomira, S. (2020). Corporate Governance and Performance of Audit Committee and Internal Audit Functions in an Emerging Economy's Public Sector. Indian Journal of Corporate Governance, 13(1), 85-98. https://doi.org/10.1177/0974686220923789

Eyshi Ravandi, M., Moeinaddin, M., Taftiyan, A., & Rostami Bashmani, M. (2024). Investigating the Impact of Investor Sentiment and Liquidity on Stock Returns of the Iranian Stock Exchange. Dynamic Management and Business Analysis, 3(1), 40-52. https://doi.org/10.22034/dmbaj.2024.2038046.1068

Jaani, M., Pifeh, A., & Faghani, M. (2023). Personal Characteristics, Challenges, Ethical Constraints, and Motivational Issues in Financial Supervision of Accountants. Ethics in Science and Technology, 18(2), 164-171. https://ethicsjournal.ir/article-1-2139-en.html

Keshavarz, F., Barzegar, B., & Ghasemi, M. (2023). Providing a Practical Model for Empowering and Sustaining Preventive Auditing in the Public Sector Based on Grounded Theory. Biannual Journal of Government Accounting, 9(2), 229-254. https://gaa.journals.pnu.ac.ir/article_9916.html?lang=en

Pattanayak, S., & Cooper, J. P. (2011). Chart of Accounts: A Critical Element of the Public Financial Management Framework. International Monetary Fund. https://doi.org/10.5089/9781475510218.005

Qanbari, M. R., Fallah Shams, M., Moini Zaj, M., & Kheybari, A. R. (2021). An Appropriate Model for the Financial Supervision of the Court of Accounts of the Islamic Republic of Iran Over Executive Agencies. Knowledge of Auditing, 21(84), 442-469. https://danesh.dmk.ir/article-1-2662-en.html

Raeisi, N., Jafarinea, S., & Zare, H. (2024). Testing the Model for Enhancing Administrative Transparency in Interaction with E-Government Development Programs in the Social Security Organization. Dynamic Management and Business Analysis, 3(1), 320-334. https://doi.org/10.61838/dmbaj.3.1.18

Rahmati Asal, M., & Kordestani, G. (2022). Examining Strategies for Developing Proactive Financial and Operational Supervision by the Court of Accounts. Public Management, 14(2), 257-282. https://jipa.ut.ac.ir/article_88924.html

Rahpeyma, A., Naderinasab, M., & Nasiri Farsani, M. (2024). Analysis of Corruption in the Managerial Elections of Sports Federations and Its Impact on Development Strategies. Dynamic Management and Business Analysis, 3(2), 34-50. https://doi.org/10.22034/dmbaj.2024.2040251.1110

Sarker, A. E., & Hassan, M. (2010, April 7 - 9, 2010). Civic Engagement and Public Accountability: An Analysis with Particular Reference to Developing Countries. 14th Annual IRSPM Conference at the University of Bern, Bern.

Sayyabani, A., & Jafari, Z. (2017). The Position of Financial Supervision in the Constitution and Its Examination in the Guardian Council Opinions. Research of Nations, 2(17), 71-87. https://civilica.com/doc/643946/certificate/print/

Vasicek, V., Dragija, M., & Hladika, M. (2010). Impact of Public Internal Financial Control on Public Administration in Croatia. Theoretical and Applied Economics, XVII(4), 71-86. https://www.researchgate.net/publication/46567517_Impact_of_Public_Internal_Financial_Control_on_Public_Administration_in_Croatia

Volodina, T., Grossi, G., & Vakulenko, V. (2023). The changing roles of internal auditors in the Ukrainian central government. Journal of Accounting & Organizational Change, 19(6), 1-23. https://doi.org/10.1108/JAOC-04-2021-0057