According to the domestic studies conducted on in the field of internal controls, the gap of providing models for identifying weak internal controls is felt completely. The present study is aimed at providing a model for assessing the quality of internal controls based on the characteristics of the economic unit, the characteristics of auditor as well as their expected goals in the Firm's liste...

nowadays, advances in information and communication technologies, has provided an opportunity for banks to provide their electronic services to their customers in remote areas. this technological innovation by e–banking systems has brought about many benefits to customers while it has been accompanied by a number of risks including the operational ones. this risks need to be identified and mana...

Quality control (QC) procedures should always be performed following radiopharmaceutical preparation and prior to patient administration. The main aim of QC is to ensure optimal radiopharmaceutical product properties except for some short half-life tracers such as some positron emission tomography (PET) imaging probs. by dispensing a radiopharmaceutical of the highest quality the risk of having...

the planning and evaluation programs in higher education have been established for quality improvement and the main purpose of internal evaluation is to encourage the staff to feel responsible for educational quality. internal evaluation plan have welcomed in iran and faculty members in educational programs have started to perform this plan since 1995. the received results of the evaluation pro...