ارزیابی نظام کنترل‌های داخلی مؤسسات غیرانتفاعی بر اساس چارچوب کوزو: مطالعه موردی بیمارستان‌های دولتی شیراز

1        Kivelä, T. (2013). “Compulsory as Part of the Strategy”, Balanssi, Vol. 6, pp. 32-34. [In Finnish]

2        Arwinge, O. (2013). Internal Control: A Study of Concepts and Themes, 1^th Edition, New York: Springer.

3        Heikkala, J. (2011). “Efficiency of Requirements for Internal Control, Risk Management and Internal Audit”, Auditing, Vol. 3, pp. 60-63. [In Finnish]

4        Musau, S. and T. Vian (2008). “Fraud in Hospitals”, Working Paper, Available at: http://www. cmi.no/publ ications/publication/?3028=fraud-in-hospitals. [Online] [26 October 2016]

5        Pourzamani, Z. and D. Moinian (2015). “The Conformity of Qualitative Characteristics of Financial Reporting of the Universities of Medical Sciences with Public Sector Accounting Standards”, Journal of Health Accounting, Vol. 4, No. 3, pp. 20-44. [In Persian]

6        Dickins, D.; O’Hara, M.; and J. Reisch (2010). “Frameworks for Establishing and Evaluating Internal Controls: A Primer and Case Study”, Journal of Case Research in Business and Economics, Vol. 3, pp. 1-16.

7        COSO (2016). “About us”, Available at: http://www.coso.org /aboutus.htm. [Online] [26 October 2016]

8        Securities and Exchange Commission (SEC) (2005). “Statements of SEC Chief Accountant Donald Nicolaisen and Corporation Finance Division Director Alan Beller Regarding New COSO Guidance on Section 404 Compliance (October 26)”, Available at: http://www.sec.gov /news/press /2005-153.htm. [Online] [26 October 2016]

9        Transparency International (2016). “Corruption Perceptions Index”, Available at: https://www.transpar ency.org/country/#IRN. [Online] [10 December 2016]

10    Rahmani, A. and F. Ghashghaie (2014). “The Necessities for Establishing an Internal Auditing Unit in the State Universities of Iran”, Journal of Health Accounting, Vol. 3, No. 2, pp. 41-62. [In Persian]

11    Pouria Nasab, A. (2013). “Internal Control: The Disengaged Ignorance”, Hesabdar, Vol. 21, pp. 47-58. [In Persian]

12    D’Aquila, J. M. and R. Houmes (2014). “COSO’s Updated Internal Control and Enterprise Risk Management Frameworks”, CPA Journal, Vol. 84, pp. 54-59.

13    Imani Barandagh, M. (2014). “The Challenges beyond the Obligation of Performance Audit in the Government Agencies of Iran”, Journal of Health Accounting, Vol. 3, No. 4, pp. 1-19. [In Persian]

14    Mohammadpour, F.; Tavakolnia, E.; and M. Akbarpour (2013). “Assessment of Internal Control and the Effects of Information Disclosure”, Exchange, Vol. 107, pp. 62-66. [In Persian]

15    Basel Committee on Banking Supervision (1998). “Framework for Internal Control Systems in Banking Organizations”, Available at: http: //www.bis.org/press/p980922a.htm. [Online] [26 October 2016]

16    Rahimian, N. and N. Zamani Fard (2014). “Applying Internal Controls Framework and Risk Management in Governmental Agencies and Non-governmental Organization”, Journal of Internal Auditors, Vol. 1, No. 3, pp. 8-20. [In Persian]

17    Gronli, M. J. and C. Xystros (1999). “Elevating Internal Audit”, Traffic World, Vol. 259, No. 5, pp. 40-63.

18    Lorenzo, M. J. P. (2001). “The Internal Auditor Oriented Processes”, Partida Doble (Spanish), July/August, pp. 78-85.

19    Campbell, M.; Adams, G. W.; Campbell, D. R.; and M. P. Rose (2006). “Internal Audit Can Deliver More Value”, Financial Executive, Vol. 22, No. 1, pp. 44-47.

20    Rivenbark, W. C. (2000). “Embracing Risk-Based Auditing in local Government”, Government Finance Review, Vol. 16, No. 3, pp. 17-20.

21    Griffiths, D. (2006). “Risk Based Internal Auditing: An Introduction”, Available at: www.internalaudit.biz. [Online] [26 October 2016]

22    Maynard, G. R. (1999). “Embracing Risk”, The Internal Auditor, Vol. 56, No. 1, pp. 24-8.

23    Marks, N. (2001). “The New Age of Internal Auditing”, The Internal Auditor, Vol. 58, No. 6, pp. 44-49.

24    O’Regan, D. (2002). “The CPA’s Transition to the World of Internal Auditing”, The CPA Journal, Vol. 72, No. 8, pp. 11-13.

25    D’Aquila, J. M. and R. Houmes (2014). “COSO’s Updated Internal Control and Enterprise Risk Management Frameworks”, CPA Journal, Vol. 84, pp. 54-59.

26    Hammed Rababa’h, M. S. (2014). “The Factors Effected in the Internal Control Systems at the Private Hospitals in Jordan: A Field Study”, Research Journal of Finance and Accounting, Vol. 5, No. 10, pp. 65-73.

27    Allegrini, M. and G. D’Onza (2003). “Internal Auditing and Risk Assessment in Large Italian Companies: An Empirical Survey”, International Journal of Auditing, Vol. 7, No. 3, pp. 191-208.

28    Al-Hijjawi, H. A. A. (1999). The Assets in the Scientific and Practical Governmental Accounting and itsApplications in Jordan, 1^th Edition, Jordan: Library Audit Bureau in Jordan.