1- Maranjory M, Alikhani R. Principles of Auditing 1. First Edition, Tehran: Daneshpazir; 2011: 145-151. [in Persian]
2- COSO. Internal Control – Integrated Framework. Executive Summary, Committee of Sponsoring Organizations; 2001: available at: www.coso.organ.
3- Karbasi Yazdi H, Tarighi A. Assessment of the Benefits of Accrual Accounting systems in Tehran University of Medical Sciences. Journal of Auditing Knowledge, 2009; 9(30): 16-27. [in Persian]
4- Mahdavi Gh. Accountability systems and Governmental Accounting of Iran. Quarterly Journal of Auditing, 2000; 7: 38-43. [in Persian]
5- Chenhall R. Management control systems design with in its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 2003; 28(2–3): 127–168.
6- Abdulkadir HS. Challenges of implementing internal control systems in Non-Governmental Organizations (NGO) in Kenya: A case of Faith-Based Organizations (FBO) in Coast Region. IOSR Journal of Business and Management, 2014; 16 (3): 57-62.
7- Jokipii A. Determinants and consequences of internal control in firms: a contingency theory based analysis. Journal of Management and Governance, 2010; 14(2): 115-144.
8- Chorafas DN. Strategic Business Planning for Accountants: Methods, Tools and Case Studies. CIMA Publishing is an imprint of Elsevier, First Edition; 2007.
9- Lin S, Pizzini M, Vargus M, Bardhan IR. The Role of the Internal Audit Function in the Disclosure of Material Weaknesses. Accounting Review, 2011; 86: 287-323.
10- Babajani J. Assessing the Capacity of Responsible Accountability Reporting and Accounting systems of the Government of Islamic Republic of Iran. Quarterly Journal of Accounting Studies, 2004; 6: 26-54. [in Persian]
11- Mahdavi Gh, Mohammadi S. Possibility of Implementing Accrual Basis in the Municipalities. The Financial Accounting and Auditing research, 2011; 3(11): 1-24. [in Persian]
12- Effah A. An Evaluation of internal financial controls in public hospitals. A case study of regional and municipal hospital, Sunyani and District hospital, Bechem (Brong-Ahafo). A Dissertation submitted to the Institute of Distance Learning, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirements for the degree of Commonwealth Executive Master of Business Administration (CEMBA); 2011: Institute of Distance Learning, KNUST.
13- Sarens G, De Visscher Ch, Van Gils D. Risk management and internal control in the public sector: an in-depth analysis of Belgian social security Public Institutions; 2010: Documentatieblad, 70e jaargang.nr.3.3e Kwartaal.
14- Sterck M, Scheers B, Bouckaert G. The modernization of the Public Control pyramid: International trends. Report from the research group financial management, performance measurement and performance management; 2005: Leuven (Policy Research Centre – Governmental Organization in Flanders).
15- Zarei M, Abdi S. Internal controls and problems in Sector Governmental. Journal of Auditing Knowledge, 2010; 10(39): 25-34. [Persian]
16- Jamei R, Karamzadeh T. The Role of informatiom Technology (IT) in promotion of Accrual Accounting system in the Medical Science Universities in Iran. Journal of Empirical Research in Accounting, 2014; 4(13): 85–103. [Persian]
17- Regenstein M, Huang J. Stresses to the Safety Net: The Public Hospital Perspective', Kaiser Commission on Medicaid and the Uninsured. Washington, DC. Jun; 2005.
18- Bazzoli GJ, Manhein LM, Waters TM. U.S. hospital industry restructuring and the hospital safety net. Inquiry-Excellus Health Plan, 2003; 40: 6-24.
19- Nasiripour A, Toloi Ashlagi A, Tabibi J, Maleki M, Abolghasem Gorji H. Financial statements Analysis Medical Universities in Iran. Journal of Health Administration, 2012; 15(49): 77-88. [in Persian]
20- Mahdavi Gh. Golmohammadi M. An Investigation into the level of Familiarity of Chief Financial Officers with New Methods of Budgeting in Fars Province Authorities. Journal of Health Accounting, 2012; 1(1): 85-110. [Persian]