Investigating the Factors Affecting the Prevention of Administrative and Financial Violations from the Point of View of Auditors and Employees of the Court of Accounts based on the Strategic Analysis Model

Administrative and financial violations are common phenomena that have existed for a long time with the emergence of the basic forms of government. So far, there have been many different opinions about economic corruption, and groups, parties, etc. have expressed various compliments according to their abilities and experiences regarding economic corruption. Today, corruption is rampant in most countries of the world, and countries around the world are trying to prevent this common problem. Therefore, considering the importance of financial and administrative violations in this study, we will examine the factors affecting the prevention of administrative and financial violations from the perspective of court auditors and staff. This research is applied in terms of purpose and descriptive-survey strategy and data collection tool is a questionnaire. The statistical population of the study includes supervisors and senior auditors and chief auditors of the Court of Audit. In order to estimate and ensure the validity of the research tool and the questionnaire, the opinions of experts will be used. In this study, Cronbach's alpha coefficient was used to determine the reliability of the questionnaire. One-way ANOVA and Spearman correlation coefficient test were used to analyze this hypothesis and determine the significant difference between the independent and dependent variables. Based on the hypothesis test, we conclude that there is a significant relationship between administrative factors and the prevention of administrative and financial violations. There is also a significant relationship between political and economic factors and the prevention of administrative and financial violations. Therefore, based on research hypotheses, it can be concluded that strategic analysis has a significant role in preventing administrative and financial violations.

Keywords:

administrative and financial violations , strategic analysis , court of audit , corruption