Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court

Abstract

Subject and Purpose of the Article: The present study tries to design a system for decision-making in public sector supervision (electronic approach) with the aim of defining the concepts, methods and techniques in “‌‌intelligent auditing”‌‌ and “‌‌supervisory intelligence”‌‌ and finally the theoretical and practical design of the system. Research Method: The method of the present survey research is the purpose of development applied (exploratory), descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field. The general concept of “‌‌sensitivity analysis”‌‌ has been used to change the existing “‌‌work of number-oriented approach”‌‌ to the “‌‌work-oriented Funds approach” by applying relative audit indicators. Research Findings: Designing a decision-making system based on the use of information technology platforms with the help of new techniques “‌relative audit performance measurement”‌ to assess the relative productivity of peer managers and “‌relative self-declaration of public sector auditing”‌ in the direction of “‌intelligent questioning”‌. Conclusion, Originality and its Contribution to the Knowledge: By focusing on supervision based on the declaration of the executive body, intelligent supervision can be applied to all the duties of the executive bodies according to the law in a coherent and integrated manner.

Keywords

• designing a decision-making system
• intelligent auditing
• sensitivity analysis
• relative performance audit technique
• the technique of relative self-declaration of public sector auditing