Designing a comprehensive model to measure the effectiveness of internal audit

Document Type : Original Article

Authors
somayeh bahrami 1
aliakbar chaharmahali 2
mehran matin fard 2
hashem nikoomaram 3
1 PhD student of Accounting Department, Islamic Azad University, North Tehran Branch, Tehran, Iran
2 Assistant Professor, Department of Accounting, Islamic Azad University, North Tehran Branch, Tehran, Iran
3 Professor of Accounting Department, Islamic Azad University, Science and Research Unit, Tehran, Iran
10.22034/jmaak.2025.77974.4401
Abstract
The aim of this research is to identify and rank the factors affecting the effectiveness of internal audit in Iran. To achieve the research objective, first, by using the library method, with an in-depth study of domestic and international sources, international standards of the auditing profession, guidelines, and instructions, regulations, an initial list of factors that were effective in measuring the effectiveness of internal audit was extracted.
Method: This research is applied in terms of purpose and mixed in terms of type. The statistical population of the research included 22 experts in the field of accounting and auditing who were selected purposefully, and the data collection tool was a questionnaire. Then, by asking the experts for their opinions, the factors that were effective and approved by the experts in measuring the effectiveness of internal audit were identified, and data analysis was also carried out using coding. AHP-FUZZY was used to rank the factors.
Findings: The research results showed that 21 factors in four dimensions of internal audit team characteristics, internal audit performance, audit ability, and internal audit stakeholders were confirmed as effective factors in measuring the effectiveness of internal audit in Iran. In the next step, the importance coefficient of the dimensions and factors was determined using the AHP-FUZZY method. The importance coefficient of the dimensions in the final model is that the audit ability dimension with a coefficient of 0.346 has the greatest impact on effectiveness, and the internal audit team characteristic dimension with a coefficient of 0.248 is in second priority, the internal audit stakeholders criterion with a normal weight of 0.240 is in third priority, and the internal audit performance criterion with a normal weight of 0.166 is in the final priority.
Keywords
internal audit
effectiveness of internal audit
effectiveness of influencing factors
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