Identifying the Effective Factors of Electronic Internal Audit in Reducing Company Risk.

Document Type : Original Article

Authors
Abouzar Omidi Qasemabad 1
Behnam Gilaniniay Soumehsaraei 2
Mahmoud Samadi Largani 2
Nemat Rostami mazouei 3
1 PhD Student, Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
2 Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran
3 Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran
10.22034/jmaak.2025.78899.4642
Abstract
This study aimed to identify the effective factors of electronic internal audit in reducing company risk. The required information in the qualitative part was obtained through semi-structured interviews from 15 university professors in the field of accounting who were familiar with topics in the field of electronic auditing. In this study, a model was designed using interpretive structural modeling (ISM) and the effective factors were identified. The results of data analysis in this study showed that the risk reduction factors, including operational risk reduction, financial risk reduction, and strategic risk reduction, were placed at the first level. These factors are the most influential factors in the model. Also, electronic internal audit technology system factors including advanced audit technologies, real-time monitoring capabilities, data security and privacy, and integration with organizational systems, along with electronic internal audit governance system factors including senior management support, integration with risk management, and transparency and accountability, and electronic internal audit process system factors including automated audit processes, continuous auditing, and risk assessment methods, are placed at the second level of the model. These factors are the most influential factors in the model.
Keywords
internal audit
electronic internal audit
corporate risk
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