IT auditing, types and dimensions

The tangible presence of information technology, as a collection of tools to produce, process, save and exchange information, leads to creating information systems; on the other hand, nowadays that most companies use different systems of electronic data processing for accounting data process, the only way to analyze and validate reports is IT auditing. IT auditing is a systematic process of unbiased collection and evaluation of evidences as a backup for one or more claim of information systems, methods and organization operations. Evidence evaluation obtained in auditing shows that if information systems are secure, preserved data will be correct and firm's operation will be effective. On the other hand, observation of control activities and access to effective separation of duties through security control in information banks are the other benefits of using electronic programs of auditing. Since the main role of auditors is to accredit the auditing information, it is necessary for them to turn to this kind of auditing for presenting broader and up-to-date auditing services about auditing electronic data and they also should turn to this kind of auditing for collecting and testing auditing information and increase in auditing. IT auditing is a way for make sure of efficiency and effectiveness IT tools applied in providing reliable and correct financial lists and reports in organization which is in line with achieving the goals

IT auditing, types and dimensions

The tangible presence of information technology, as a collection of tools to produce, process, save and exchange information, leads to creating information systems; on the other hand, nowadays that most companies use different systems of electronic data processing for accounting data process, the only way to analyze and validate reports is IT auditing. IT auditing is a systematic process of unbiased collection and evaluation of evidences as a backup for one or more claim of information systems, methods and organization operations. Evidence evaluation obtained in auditing shows that if information systems are secure, preserved data will be correct and firm's operation will be effective. On the other hand, observation of control activities and access to effective separation of duties through security control in information banks are the other benefits of using electronic programs of auditing. Since the main role of auditors is to accredit the auditing information, it is necessary for them to turn to this kind of auditing for presenting broader and up-to-date auditing services about auditing electronic data and they also should turn to this kind of auditing for collecting and testing auditing information and increase in auditing. IT auditing is a way for make sure of efficiency and effectiveness IT tools applied in providing reliable and correct financial lists and reports in organization which is in line with achieving the goals

IT auditing, types and dimensions

The tangible presence of information technology, as a collection of tools to produce, process, save and exchange information, leads to creating information systems; on the other hand, nowadays that most companies use different systems of electronic data processing for accounting data process, the only way to analyze and validate reports is IT auditing. IT auditing is a systematic process of unbiased collection and evaluation of evidences as a backup for one or more claim of information systems, methods and organization operations. Evidence evaluation obtained in auditing shows that if information systems are secure, preserved data will be correct and firm's operation will be effective. On the other hand, observation of control activities and access to effective separation of duties through security control in information banks are the other benefits of using electronic programs of auditing. Since the main role of auditors is to accredit the auditing information, it is necessary for them to turn to this kind of auditing for presenting broader and up-to-date auditing services about auditing electronic data and they also should turn to this kind of auditing for collecting and testing auditing information and increase in auditing. IT auditing is a way for make sure of efficiency and effectiveness IT tools applied in providing reliable and correct financial lists and reports in organization which is in line with achieving the goals

Investigation of the effect of the value added, earning quality and leverage ratio on bankruptcy in organizations accepted in Tehran’s stock market

The recent bankruptcy of large organizations, internationally, and the frequency of stocks in the stock and share market in Iran show the necessity of some tools in order to evaluate the financial ability of organizations. One of the tools for evaluating the financial ability of organizations is using the key criteria as an independent variable and analyzing some earning figures to study the bankruptcy of organizations. This article is going to investigate the effect of economic value added, earning quality and leverage ratio on the bankruptcy of the amount of credit indexes in Tehran’s stock and shares market. The results of the research will show that in accepting organizations in stock and share market of Tehran, the economic criteria of value added and the leverage ratios are better indexes to predict the bankruptcy and are able to show the possibility of bankruptcy to the shareholders. One of the other results of this research is to mention that the economic value added is an index which is capable to be exchanged with other indicators of performance evaluation for managers and owners in order to achieve the goal of maximizing the wealth of shareholders

Investigation of the effect of the value added, earning quality and leverage ratio on bankruptcy in organizations accepted in Tehran’s stock market

The recent bankruptcy of large organizations, internationally, and the frequency of stocks in the stock and share market in Iran show the necessity of some tools in order to evaluate the financial ability of organizations. One of the tools for evaluating the financial ability of organizations is using the key criteria as an independent variable and analyzing some earning figures to study the bankruptcy of organizations. This article is going to investigate the effect of economic value added, earning quality and leverage ratio on the bankruptcy of the amount of credit indexes in Tehran’s stock and shares market. The results of the research will show that in accepting organizations in stock and share market of Tehran, the economic criteria of value added and the leverage ratios are better indexes to predict the bankruptcy and are able to show the possibility of bankruptcy to the shareholders. One of the other results of this research is to mention that the economic value added is an index which is capable to be exchanged with other indicators of performance evaluation for managers and owners in order to achieve the goal of maximizing the wealth of shareholders

Characteristics of a good criterion of the performance audit

Performance audit criteria of economy, efficiency and effectiveness of the procedures and decisions of the managers of departments in an efficient and effective funding is targeted and can lead the way that leads to the adoption of waste reduction, increase productivity, reduces costs and ultimately achieves the desired goals of the organization. Auditing criteria, audit performance indicators are important because it is a judgment based on criteria. Auditing criteria of performance indicate that the actual operation will be measured against the ideal. Therefore, the selection criteria for auditors to audit its quality attributes (relevance - reliability - Neutrality - intelligible - complete) and its relevance to the subject of special attention are addressed. These criteria can be standard regulations by professional organizations and other similar organizations to obtain information about choosing between good and relevant criteria and the findings which can be useful in enhancing the quality of audit performance

Characteristics of a good criterion of the performance audit

Performance audit criteria of economy, efficiency and effectiveness of the procedures and decisions of the managers of departments in an efficient and effective funding is targeted and can lead the way that leads to the adoption of waste reduction, increase productivity, reduces costs and ultimately achieves the desired goals of the organization. Auditing criteria, audit performance indicators are important because it is a judgment based on criteria. Auditing criteria of performance indicate that the actual operation will be measured against the ideal. Therefore, the selection criteria for auditors to audit its quality attributes (relevance - reliability - Neutrality - intelligible - complete) and its relevance to the subject of special attention are addressed. These criteria can be standard regulations by professional organizations and other similar organizations to obtain information about choosing between good and relevant criteria and the findings which can be useful in enhancing the quality of audit performance

Characteristics of a good criterion of the performance audit

Performance audit criteria of economy, efficiency and effectiveness of the procedures and decisions of the managers of departments in an efficient and effective funding is targeted and can lead the way that leads to the adoption of waste reduction, increase productivity, reduces costs and ultimately achieves the desired goals of the organization. Auditing criteria, audit performance indicators are important because it is a judgment based on criteria. Auditing criteria of performance indicate that the actual operation will be measured against the ideal. Therefore, the selection criteria for auditors to audit its quality attributes (relevance - reliability - Neutrality - intelligible - complete) and its relevance to the subject of special attention are addressed. These criteria can be standard regulations by professional organizations and other similar organizations to obtain information about choosing between good and relevant criteria and the findings which can be useful in enhancing the quality of audit performance

Analysis of the role of internal control in performing the responsibility of managers of public sector

Accounting information system is necessary for the success of governmental agencies in long terms. The quality of Governmental agencies cannot be evaluated without suitable supervision tools. All Governmental agencies should evaluate the impact of various incidents of controlled resources. Accounting information system plays important role in Governmental agencies in acceptance and survival of a strategic situation. Accounting information system needs suitable and effective internal control system to perform properly and to be away from risks. One of the main responsibilities of managers is to analyze the effectiveness of internal control. Managers should be responsible for their performance and clarify information and enforce financial discipline and fight against economic and financial corruption which is necessary for the effective internal control in Governmental agencies and organizations that the establishment of strong and effective internal controls leads to transparency of financial reporting and promotion of financial and operational capacity. Since the government is considered as the public sector, the impacts of strong internal control in this sector and its impact on the amount of responsibility of managers' accountability gets special importance. In this article, besides describing internal control, we try to discuss its relationship with the responsibility of managers' accountability

Analysis of the role of internal control in performing the responsibility of managers of public sector

Accounting information system is necessary for the success of governmental agencies in long terms. The quality of Governmental agencies cannot be evaluated without suitable supervision tools. All Governmental agencies should evaluate the impact of various incidents of controlled resources. Accounting information system plays important role in Governmental agencies in acceptance and survival of a strategic situation. Accounting information system needs suitable and effective internal control system to perform properly and to be away from risks. One of the main responsibilities of managers is to analyze the effectiveness of internal control. Managers should be responsible for their performance and clarify information and enforce financial discipline and fight against economic and financial corruption which is necessary for the effective internal control in Governmental agencies and organizations that the establishment of strong and effective internal controls leads to transparency of financial reporting and promotion of financial and operational capacity. Since the government is considered as the public sector, the impacts of strong internal control in this sector and its impact on the amount of responsibility of managers' accountability gets special importance. In this article, besides describing internal control, we try to discuss its relationship with the responsibility of managers' accountability