Developing a Model for Internal Controls in the Social Security Organization to Approach Risk Management

Document Type : Original Article

Authors

1 Assistant Professor of Accounting Department of Azad University, Isfahan Branch

2 PhD Student in Accounting, Azad University, Isfahan Branch (Khorasgan)

3 Professor , Department of Accounting , Islamic Azad University, Isfahan Branch (Khorasgan), Isfahan, Iran

10.22034/qjo.2024.396906.1324

Abstract

Purpose: The purpose of this research is to develop a model for internal controls in the social security organization with a risk management approach.
Method: This Methods research is an exploratory research in terms of its nature, and it is an applied research in terms of its purpose. The statistical population of this research is 340 employees of the financial department of the Social Security Organization. Interviews and questionnaires were used to collect the required information in this research, and inferential statistics and structural equation tests were used to check the hypotheses.
Findings: The results of the research showed that the factors affecting the internal controls in the social security organization include the income bank system, the system of legal obligations, salaries and wages, the financial accounting system, the system of movable and immovable property, the financial management system and the requirements for issuing checks.
 Conclusion: In addition, the results showed that among the factors affecting risk management, the effectiveness of internal controls and the components affecting internal controls can be mentioned. One of the most influential factors affecting the effectiveness of internal controls in the social security organization is the financial accounting system.

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History

  • Receive Date: 11 May 2023
  • Revise Date: 13 October 2023
  • Accept Date: 06 January 2024

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