Explaining the role of management in audit information and the process of developing a strategy based on the actors' network structure

Abstract:
Auditing as a knowledge of experience and skill that in the path of growth from two perspectives of knowledge and professionalism is always intertwined in various dimensions with the environment and society of the organization and the company and in the path of constructive development and interaction with many actors and networks and networks. And interaction is the theory of actors pays attention to the relationship of variables and the relationship between them. Management auditing will, in fact, play a decisive role in the fate of a business. The theory of the network of actors, which is the development of a broader current of the school of social constructivism and technology, examines the social and technical dimensions simultaneously, creating, surviving and stabilizing networks consisting of human and non-human components (individuals, organizations, software and Considers communication hardware and infrastructure standards). Accordingly, the present study seeks to explain the role of management audit information in the strategy formulation process based on the actors' network structure approach. Therefore, data were analyzed by distributing a questionnaire among 250 auditors. The results showed that management audit information and strategy formulation process have a significant relationship with links between actors in the field of wider network structure. The findings also indicate that management audit information and strategy formulation process have a significant relationship with the structure of non-random networks.