Volume 10, Issue 3, March 2015, Pages 998–1004
Accounting, Economics and Financial Management Conference (AEFMC 2014), Iran 26-27 October 2014
Younes Abasi1, Younes Mohammadi2, and Younes Parvareh3
1 Department of Accounting, Payam-e-Noor University, Kermanshah, Kermanshah, Iran
2 Department of Accounting, Economic Affairs and Finance Organization, Kermanshah, Kermanshah, Iran
3 Department of Accounting, Islamic Azad University, Gilan-e-Gharb branch, Gilan-e- Gharb, Iran
Original language: English
Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Monitoring and control over budgeting is inevitable in the management process of the country. An efficient control system, especially an intra-organization system can remarkably contribute to the implementation of social justice and economic development of the country. On the other hand, since budget is the vital channel and center of planning for every government and because all activities will not be carried out without financial resources, monitoring how the resources are spent and adjusting the costs with regulations are major factors in this control system. The Supreme Audit Court has taken an important measure in the development of the monitoring system and immediate audit of the state's financial information by launching an Electronic Monitoring System (EMC). This information system provides such conditions as creating unified procedures, using the capabilities of computer technology, increasing speed and accuracy, immediate access to comprehensive data, providing smart counseling, reducing the bulk of documents and appendixes, etc. in six domains of infrastructure, software databases, information security, formulation of working regulations, training and culture building, and provides the auditors with the ability to collect and analyze the required key data for strategic and operational decisions. This electronic monitoring system creates less ambiguity in the input data and can play an active role in continuous monitoring.
Author Keywords: fiscal discipline, electronic monitoring, government auditing, electronic monitoring system (EMC).
Accounting, Economics and Financial Management Conference (AEFMC 2014), Iran 26-27 October 2014
Younes Abasi1, Younes Mohammadi2, and Younes Parvareh3
1 Department of Accounting, Payam-e-Noor University, Kermanshah, Kermanshah, Iran
2 Department of Accounting, Economic Affairs and Finance Organization, Kermanshah, Kermanshah, Iran
3 Department of Accounting, Islamic Azad University, Gilan-e-Gharb branch, Gilan-e- Gharb, Iran
Original language: English
Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
Monitoring and control over budgeting is inevitable in the management process of the country. An efficient control system, especially an intra-organization system can remarkably contribute to the implementation of social justice and economic development of the country. On the other hand, since budget is the vital channel and center of planning for every government and because all activities will not be carried out without financial resources, monitoring how the resources are spent and adjusting the costs with regulations are major factors in this control system. The Supreme Audit Court has taken an important measure in the development of the monitoring system and immediate audit of the state's financial information by launching an Electronic Monitoring System (EMC). This information system provides such conditions as creating unified procedures, using the capabilities of computer technology, increasing speed and accuracy, immediate access to comprehensive data, providing smart counseling, reducing the bulk of documents and appendixes, etc. in six domains of infrastructure, software databases, information security, formulation of working regulations, training and culture building, and provides the auditors with the ability to collect and analyze the required key data for strategic and operational decisions. This electronic monitoring system creates less ambiguity in the input data and can play an active role in continuous monitoring.
Author Keywords: fiscal discipline, electronic monitoring, government auditing, electronic monitoring system (EMC).
How to Cite this Article
Younes Abasi, Younes Mohammadi, and Younes Parvareh, “The Efficiency of Novel Technologies in the Government's Fiscal Discipline,” International Journal of Innovation and Applied Studies, vol. 10, no. 3, pp. 998–1004, March 2015.
