Suchergebnisse

Principles of governance

In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it' s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.

In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it' s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.

Δεν παρατίθεται περίληψη στα ελληνικά. ; Photini Danou, The words of the voiceless Did ordinary men and women in pre-modern England have an opinion about politics? What was "politics" for the common people at a time when they had not any say in choosing who would rule them? Was popular engagement in state politics only to secure subsistence? Were "knife and fork" politics of the masses so separate from issues of "high politics" of the State? Was pre-modern commoners' mentality, "pre-political" as well? This paper discusses early modern popular political awareness. I argue that commoners in Tudor England pursued their own political agenda, by exploiting the sovereign's self-image as the "protector of the poor". However, as I set out to show, in pursuing their political agenda commoners also raised issues on the content of Englishness, common good, patriotism, legitimate governance and the right of resistance. The political identity of the lower strata was not an entity fixed in its essence. On the contrary, plebeian political identity was rather shifting, changeable, and always constituting its content in particular historical contexts. The commoners' commitment to the ideal of the"nation", their loyalty to the government, their allegiance to their Queen, their obedience to her laws, or their active participation in the enforcement of state policies were not unconditional. The ways they practiced their political identity was interrelated to their superiors' behavior and draw its legitimacy from the public transcript of the English Common wealth. Common prosperity, reciprocity, solidarity and, in general, protection of the poorer and weaker members of English society were ideals that constituted the meaning of "common wealth" in the plebeian mind. Those ideals were prerequisites for their giving of devotion and loyalty to the state. Thus, the commoners' political mentality and behavior ranged from national loyalty to indifference or even animosity to state officials; from cooperation and acquiescence to covered or overt forms of opposition and active resistance.