International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Providing a model of internal control system to reduce financial violations and improve administrative health in Guilan Social Security Organization

Document Type : Original Article

Authors
seyed hamidreza mirbagheri 1
Mahdi Faghani 2
Hamed ahmadzadeh 3
1 PhD student, Accounting Department. Zahedan Branch, Islamic Azad University, Zahedan, Iran.
2 Assistant Professor, Department of Accounting, Faculty of Management &Economics, University of Sistan and Baluchestan, Zahedan, Iran.
3 Assistant Professor, Department of Statistics, University of Sistan and Baluchestan, Zahedan, Iran
10.30495/ijfma.2022.19531
Abstract
The purpose of this study was to present a model of internal control system to reduce financial violations and promote administrative health in Guilan social security.Therefore, in terms of purpose, it is an applied research, because in addition to the awareness, knowledge and science aspect, it will also have a practical aspect for relevant organizations. Due to the purpose and nature of this research in terms of method, it was a qualitative research that was conducted by interviewing research experts.The qualitative approach has been grounded theory. The statistical population included university professors and managers of the Social Security Organization.The results showed that the main categories of the internal control system model in the Social Security Organization to reduce financial violations and promote administrative health in social security in Guilan, are including technology, education, management activities, monitoring and control activities, intra-organizational components, factors related toEmployees extra-organizational components and rules and regulations.
Keywords
Internal Control System
Social Security Organization
Financial Violations
Administrative Health
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