The Design of The Internal Audit Capability Model in The Iranian Public Sector Institutions

Document Type : Original Article

Authors
jafar babajani
Ghasem Bolu
Vahid Mohammadreza khani
department of accounting, Allameh Tabataba'i university, tehran, iran
Abstract
Public Sector Internal Audit creates value-added by identifying and controlling public sector environmental risks. Internal auditing to have effective support for the management of organizations in the public sector must be sufficiently effective and acceptable. In other words, if internal auditing in the public sector seeks to accomplish its goals and missions effectively it must be capable. An effective and capable internal audit activity can be a tool to improve performance and increase public confidence in the public sector. The purpose of this study is to present a model for internal audit capability in public sector institutions of Iran; this is a qualitative research base on fuzzy Delphi method. The statistical population consisted of 53 experts and elite in internal audit who were selected as the expert group of the research by using non-probability chain sampling method. Finally, following the gather of the questioners of the experts, we present the model for internal audit capability in public sector institutions including dimensions, levels and key process areas which are customized to the of our country’s conditions. This model can enhance the level of performance and assess financial and operational accountability in addition to the continuous improvement of internal audit activity in public sector institutions.
Keywords
Accountability
Internal Audit Capability
Public Sector Institutions
Fuzzy Delphi

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    یادداشت­ها:

    1. Khoury
    2. Venter & Landsberg
    3. Mihret & Yismaw
    4. Rensburg and Coetzee
    5. Asare
    6. Aikins
    7. Schiuma & Jarrar
    8. Internal Audit Capability Model
    9. The Institute of Internal Auditors Research Foundation
    10. Curristine
    11. Mafunisa
    12. Burnaby, Howe & Muehlmann
    13. Coupland
    14. Goodwin
    15. Sterck & Bouckaer
    16. Initial
    17. Infrastructure
    18. Integrated
    19. Managed
    20. Optimizing
    21. Key Process Area
    22. Persse
    23. De Bruin and et al
    24. The Australian National Audit Office (ANAO)
    25. The Organisation for Economic Co-operation and Development (OECD).
    26. Cioban
    27. Hlaciuc
    28. Zaiceanu
    29. Fuzzy Delphi Method
    30. Traditional Delphi Method