The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions

Before 2005, financial accountability of using Iran universities' financial resources was held in the hands of treasury officers who were selected by the ministry of Finance and Economic affaires. From 2005, based on the fourth economic, culture and social program act, the financial control sys...

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Bibliographic Details
Main Authors: Jafar Babajani, Masoud Babaee
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2011-01-01
Series:مجله دانش حسابداری
Subjects:
Online Access:https://jak.uk.ac.ir/article_31_577b1b3598a5cafc6f3433207801571a.pdf