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European Online Journal of Natural and Social Sciences

Analysis of the role of internal control in performing the responsibility of managers of public sector

Jamal Mohammadi, Ali Ghaffari, Alireza Hadavi, Kamran Mohammadi


Accounting information system is necessary for the success of governmental agencies in long terms. The quality of Governmental agencies cannot be evaluated without suitable supervision tools. All Governmental agencies should evaluate the impact of various incidents of controlled resources. Accounting information system plays important role in Governmental agencies in acceptance and survival of a strategic situation. Accounting information system needs suitable and effective internal control system to perform properly and to be away from risks. One of the main responsibilities of managers is to analyze the effectiveness of internal control. Managers should be responsible for their performance and clarify information and enforce financial discipline and fight against economic and financial corruption which is necessary for the effective internal control in Governmental agencies and organizations that the establishment of strong and effective internal controls leads to transparency of financial reporting and promotion of financial and operational capacity. Since the government is considered as the public sector, the impacts of strong internal control in this sector and its impact on the amount of responsibility of managers' accountability gets special importance. In this article, besides describing internal control, we try to discuss its relationship with the responsibility of managers' accountability.


internal control, public sector, accountability, transparency of financial reporting.

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