عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In this study, the obstacles of implementation and operational audits provide optimal solutions in Hamedan province police headquarters in the summer of 1392 will be discussed.
Audit performance (throughput) in this paper includes a systematic process for evaluating the adequacy of management controls and compliance under the management control of the economy, efficiency and effectiveness of programs in achieving the organization's objectives.
This study is a descriptive survey of library collection is theoretical.
In this study, a main hypothesis and sub-hypothesis is then After collecting data in the form of questionnaires are analyzed using special software spss.
lack of openness and transparency rules and regulations of corporate activity as some of the barriers to operational auditing and identification are approved.