عنوان مقاله [English]
نویسنده [English]چکیده [English]
This research was conducted based on the effectiveness of internal controls in the research's financial matters of purchasing organization, using the COSO internal control system. In this research, we tried to identify the weaknesses of internal control system and the ways of improving them. The method used in this research is a descriptive one and questionnaire used to collect data. The purpose of this research is applied. The timing of the research involves examining the internal financial control over the three-year period ending in FY 2015. The realm of research is the purchasing organization in the agency of research and the statistical community consists of the financial and procurement experts. The items of the questionnaire based on the research model in five dimensions of internal control, which are as follows. In response to the questions, the following results are presented:
1- Respondents confirmed that an effective control environment in the purchasing organization has been developed to the satisfactory level. 2- Responses confirm that there is a proper mechanism for assessing the effectiveness of risk assessment in the purchasing organization. 3- Responses confirmed the effectiveness of control activities in the purchasing organization. 4. Respondents confirmed to the effectiveness of the information and communication activities in the procurement organization. 5. Respondents confirmed to the effectiveness of the monitoring activities in the purchasing organization.