عنوان مقاله [English]
Background and Aim: What society expects from the auditing profession is to provide quality audit reports. This quality is an added value that only the auditing profession can add to companies' financial information. In general, the purpose of auditors is to protect the interests of stakeholders against significant distortions and errors. The purpose of this study was to explain the effect of auditing and financial supervision of the police General Directorate of Finance and Accounting on improving the performance of police commanders and managers.
Method: This research was applied in terms of purpose and in terms of descriptive method and a questionnaire was used and the statistical population of this study is 66 commanders, chiefs and managers. The reliability of the questionnaire was assessed using Cronbach's alpha and validity was assessed using convergent and divergent validity.
Findings and Conclusion: The results show that the amount of factor loading factors and the amount of t-statistics, the results of the present study indicate that human factors have a significant impact on teamwork, decision making, goal setting and responsibility of commanders and managers of police and also human factors. It has no significance on the information exchange power of the commanders and managers of the police readiness deputy. Also, environmental factors have a significant effect on the power of targeting, responsibility and information exchange power of commanders and managers of police Deputy, and also environmental factors do not have a significant effect on teamwork and decision-making of commanders and managers of police Deputy. As a result, the audit and financial supervision of the police General Directorate of Finance and Accounting has a significant impact on improving the performance of commanders and managers of the police Deputy Chief of Staff.