ضرورت‌های استقرار واحد حسابرسی داخلی در دانشگاه‌های دولتی ایران

1      The Institute of Internal Auditors (2011). “Measuring Internal Auditing's Value. A Component of CBOK Study”, Available at: http://www .iia. nl/SiteFiles/IIA_leden/CB OK%203-Measuring%20IA%20Value-web.pdf. [Online] [7 May 2013]

2      Babajani, J. and M. Babaie (2011). “The Effect of Establishing Internal Auditing Unit and Constituting Audit Committee on the Promotion of the Financial Accountability Level of Universities and Institutions of Higher Education and Research”, Journal of Accounting Knowledge, Vol. 2, No. 4, pp. 7-27. [In Persian]

3      The Fifth Development Program of the Islamic Republic of Iran (2010). Available at: http://www.isacmsrt.ir/ files/site1/pages/barnamepanjom.pdf. [Online] [6 July 2013] [In Persian]

4     The Association of College and University Auditors (ACUA). Available at: http://www.acua.org/ ACUA/College_University_Auditors.asp. [Online] [6 July 2013]

5      The Institute of Internal Auditors (2012). “Supplemental Guidance: Value Proposition of Internal Auditing and the Internal Audit Capability Model”, Available at: https://na.theiia. org/standards-guidance/Public%20Do cuments/SG%20-%20Value%20Propo sition%20of%20IA%20and%20the%20IA%20Capability%20Model.pdf [Online] [5 May 2013]

6      Vakilifard, H. and M. Salahinezhad (2009). “Explaining and Testing the Audit Risk-Based Model in Operational Auditing”, Journal of Management Research, No. 83, pp. 33-54. [In Persian]

7      Sakalunda, F. M. (1999). “Internal Audit Reporting and Its Implementation in Government Ministries- A Case of the Ministry of Education”, Available at:http://dspace .cbu.ac.zm:8080/jspui/bitstream/12346789/187/1/SAKULANDA,%20M.%20RED0001%20%20Internal%20audit%20reporting%20and%20its%20implementation%20in%20Government%20Ministries.%20A%20case%20of%20the%20Ministry%20of%20Education.PDF.[Online] [5 May 2013]

8      Modarres, A. and M. Bidari (2011). “Examining the the Role of Added Value of Internal Auditing”, Journal of Management Accounting, Vol. 4, No. 11, pp. 65-71. [In Persian] 

9      Anderson, U.; Christ, M.; Johnstone, K.; and L. Rittenberg (2009). “Effective Sizing of Internal Audit Activities for Colleges and Universities”, A Research White Paper Prepared for The Institute of Internal Auditors, The Association of College and University Auditors, and The University of California System-Dept. of the Auditor, Available at: http://iia. nl/SiteFiles/IIA_leden/EFFECTIVE%20SIZING%20ORGANIZATION .DL.pdf. [Online] [6 May 2013]

10  Regulation of Corporate Governance (2007). “Tehran Stock Exchange”, Available at:http://tse.ir/cms/Portals/ 1/Hesabresi%20Dakheli/rahbari%20sherkati.pdf. [Online] [6 January 2013][In Persian]

11  Austin, P. A. (2011). “Budgetary Control in the Public Sector: The Role of the Internal Audit Agency of Ghana”, Thesis Submitted to the Institute of Distance Learning. Kwame Nkrumah University of Science and Technology. Available at:  http://ir. knust.edu.gh/bitstream/123456789/4400/1/Patience%20A.%20Austin.pdf. [Online] [6 July 2013]    

12  Kapambwe, J. (1998). “Internal Audit and Good Corporate Governance- A Zambia Perspective”, The Copperbelt University, The School of Busines, Department of PostgraduateStudies, Available at: http://dspace.cbu.ac.zm: 8080/jspui/bitstream/123456789/93/1/KAPAMBWE,%20JESTUS0001%20%20Internal%20audit%20and%20good%20corporate%20governance.%20A%20Zambian%20perspective.PDF. [Onlin] [6 May 2013]

13  Karrahi Moghadam, S. and M. Moradi (2005). “Internal Auditing in the 21^st Century”, Journal of Certified Public Accountant, Vol. 3, No. 7, pp. 37-42. [In Persian]

14  Ferreira, I. (2007). “The Role of Internal Auditors in the Professional Development of Audit Committee Members”, Submitted in Fulfillment of the Requirements for the Degree of Master of Commerce, University of South Africa, Available at:http://uir.u nisa.ac.za/bitstream/handle/10500/632/dissertation.pdf?sequence=1.[Online] [6 May 2013]

15  Ansari, A. and H. Shafie (2009). “Examining the Effect of Internal Auditing Variables on Audit Program”, The Iranian Accounting and Auditing Review, Vol. 16, No. 58, pp. 21-34. [In Persian]

16  Sasani, A. and M. Sharifi-rad (2012). “The Usefulness of Internal Auditing Unit”, Hesabras, No. 62, pp. 1-8. [In Persian]

17  Alavi Tabari, S. H. and R. Asa-bakhsh (2010). “The Role of Audit Committee and Examining the Obstacles in Creating and Applying It in Iran”, Journal of Accounting Advances, Vol. 2, No. 1, pp. 155-177. [In Persian]

18  Mojtahedzade, H. (2009). “The Relationship between Leadership Styles and Administrative Deviations”, Tadbir (A Monthly Magazine on Management), No. 212, pp. 41-44. [In Persian]

19  Rashidi, A. (2011). “The Promotion of Official Health and Combat Against Corruption”, Markazi Governor General Office of Education, Available at:http://portal.arakmu.ac.ir/portal/Fil/ShowFile.aspx?ID=703dca5b-665d-46c8-acbc-995f80596627. [Online] [12 April 2014] [In Persian]

20  The Institute of Internal Auditors (2013), “Internal Auditing, Accountability and the War on Corruption, Opinion Pieces”, Available at:http://c.ymcdn.com/sites/www.iiasa.org.za/resource/collection/BA8203A5-101F-460C-A2EC1DDEC9FED153/A ccountability_and_the_war_on_corruption.pdf. [Online] [6 May 2013]

21  Pakravan, L. (2013). “Future Path of Internal Auditing”,Donya-e-Eqtesad Daily News, Issue 2959, Jully 6^th, p. 32, Available at: http://www.donya-e-eqtesad.com/news/737415/. [Online] [6 July 2013] [In Persian]

22  Mahdavi, Gh. and M. Golmohammadi (2012). “An Investigation into the Level of Familiarity of Chief Financial Officers with New Methods of Budgeting in Fars Province Authorities”, Journal of Health Accounting, Vol. 1, No. 1, pp. 85-110. [In Persian]

23  Setayesh, M.; Maher, M.; and M. Abol-hallaj (2012). “Examining the Effect of Individual and Social Structures on Understanding Ethical Principles between Financial and Budgetary Managers of the Iranian Universities of Medical Sciences”, Journal of Health Accounting, Vol. 1, No. 1, pp. 17-32. [In Persian]

24  Mahdavi, Gh. and M. Maher (2013). “The Examination of Managers Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences)”, Journal of Health Accounting, Vol. 2, No. 1, pp. 78-96. [In Persian]

25  Azar, A. and M. Momeni (2006). Statistics and Its Application in Management, Vol. 2, 9^th Edition, Tehran: Samt Publications. [In Persian]

Momeni, M. and A. Faale-Ghayumi (2012). Statistical Analyses by Means of SPSS, 6^th Edition, Tehran: Moalef Publications. [In Persian]