Common methods of internal audit of human resources in Iranian football clubs

In every organization, the management is responsible for the internal control system. Because: Accountability, which demands respect for human rights, is discussed in different fields and levels [۴] and one of the most important internal controls that is used in most developed countries and large companies today is internal audit, which can have a significant impact on compliance. The needs of users from the results of its operations. One of the most important users of the results of the work of internal auditors are independent auditors who, in case of gaining sufficient knowledge and deciding to rely on the results of their work, various aspects of the independent audit process will be affected, one of these aspects is the audit plan which It includes different parts. In this research, an attempt is made to determine the type of changes created and the direction of these changes using the analytical descriptive method. The results of this research show that independent auditors rely on the results of the work of internal auditors and this reliance leads to the reduction of time and real budgets in the audit program.Considering that the financial statements of professional and prominent international football clubs are prepared using the human resources accounting approach, it has been tried by studying the researches and financial statements presented, this approach and common reporting methods using this Let's introduce the approach. It is obvious that in this way it is possible to introduce the financial statement preparers and users of Iranian football clubs to the merits of these financial report preparation methods. Another goal of this research is to identify and investigate the obstacles to the implementation of the mentioned methods in the preparation of financial statements of Iranian football clubs.

کلیدواژه ها:

Common methods ، internal audit ، human resources ، Iranian football clubs.