The impact of effective implementation of audit principles in billing control from the viewpoints of documents control officials at the branches of Agriculture Bank of Iran
Journal Title: Journal of Science and today’s world - Year 2017, Vol 6, Issue 2
Abstract
Quality improvement guarantees permanence and progress. This issue is quite clear and irrefutable especially in competitive, free-market systems as customers and consumers are always seeking the best quality. Invoices are considered as the banks’ financial information documents. The important issue, however, is doubt about the reliability of the information influenced by conflicts of interest and other issues such as the complexity of banking financial events and the process of providing information for auditing services. Therefore, it is inevitable to establish an appropriate system by the bank managers in order to improve auditing and effectiveness of invoices responsive to the emerging needs. Meanwhile, the main question is that whether or not establishment of a system for audit quality control will be successful to achieve the banks’ predetermined goals from the viewpoints of document control officials at the branches. Also, the extent to which the standard components of quality control raised in the audit principles are respected and have been instrumental in the effectiveness of billing control is questionable. Research data were collected through library and field methods. The hypotheses were tested using t-test, Cronbach's alpha, and correlation and regression analyses by SPSS 21 software. The results showed that all components of quality control raised in the quality control standard of audit principles are partly observed from the viewpoints of document control officials at the branches with direct (positive) correlations with the audit quality of invoices. Accordingly, improved observance of policies and procedures for the quality control components significantly increases the effectiveness of invoice auditing.
Authors and Affiliations
Rahmatollah Tagizadeye Zonuz
Keywords
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