An analytical investigation for establishing the components of internal control structure in Islamic azad universities

Abstract

The study deals with the investigation for establishing the components of internal control structure in Islamic azad universities.In this regard five main hypotheses and four minor ones were studied.The statistical population included financial managers, chief accountants, specialists, auditors,and auditory personnels,in 174 islamic azad universities throughout the country.A standard questionnaire on likert scale with five alternatives were used.In order to test the hypotheses T test was used. The results showed that the controlled environment and activities, supervision, ethical values and honesty, personnels, competence and the role of board of education indices in Islamic azad universities were in accordance with the standard measures, but risk assessment, information and communication, delegation of authority and assigning responsibility indices were not in accordance with the standard measures.

Keywords

• intenal control system
• establishment
• standard criteria
• component of the internal control structure