Presenting the ideal model of error management to improve the quality of medical science universities audits | ||
| حسابداری دولتی | ||
| Article 9, Volume 9, Issue 2 - Serial Number 18, April 2023, Pages 169-186 PDF (540.45 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.30473/gaa.2023.66556.1634 | ||
| Authors | ||
| Safoura Zolfaghari1; mohammad mahmoodi* 2; Shohreh Yazdani3; mohammad hamed khanmohammadi2 | ||
| 1phd student | ||
| 2Assistant Professor in Accounting, Department of Accounting, Damavand Branch, Islamic Azad University, Tehran, Iran. | ||
| 3Azad UNIVERSITY | ||
| Abstract | ||
| Subject and Purpose of the Article: Error management in the public sector facilitates the achievement of goals. The root of the issue of error management is derived from the internal controls of business units, which attention will increase the quality of auditing in government agencies. The purpose of this research is to identify the components of error management in universities of medical sciences in order to improve the audit quality. Research Method: The research is applied in terms of purpose and descriptive-exploratory in terms of implementation. Theme analysis and Delphi Fuzzy Method was used to conduct the research. For this purpose, the opinions of 15 public and private auditors and experienced financial managers of medical sciences universities were used with the snowball method. Research Findings: The results of the analysis indicate that the factors affecting error management in order to improve audit quality can be divided into 7 main factors, including auditor performance evaluation, compliance with audit rules and standards, auditor empowerment, audit quality, Error management was classified at team level, organizational level and individual level. Conclusion, Originality and its Contribution to the Knowledge: Paying attention to error management components improves audit quality. Considering today's volatile conditions, error management can help medical universities to achieve their goals. | ||
| Keywords | ||
| "Theme Analysis"; "universities of medical sciences"; "Delphi Fuzzy"; "Audit Quality"; "Error Management" | ||
| References | ||
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