Payame Noor University Governmental Accounting 2423-4613 10 1 2024 01 21 Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis 269 292 10575 10.30473/gaa.2024.69261.1682 FA Mohadese Beigom Jalali PhD student in acconunting Shahrood Branch Islamic Azad Universtiy Shahrood Iran Mohammadreza Abdoli Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran حسن Valiyan Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran Journal Article 2023 05 05 The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis. <br />Research Method: The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study <br />included 14 accounting professionals selected through theoretical sampling and from the perspective of financial statements, But in a small section 23 of the Court of Auditors. <br />Findings: The results showed that, in line with the concept of inertia that indicates maintaining the independence of auditors, the internal control source component as a positive driver of inertia capability should be enhanced as it strengthens the capacity of auditor behavioral and functional independence.<br />Conclusion, Originality and its Contribution to Knowledge: This study has strengthened the behavioral independence and practice of auditors in judging and its results can help to better understand the pragmatic functions of auditors of the Court of Audit. The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis. <br />Research Method: The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study <br />included 14 accounting professionals selected through theoretical sampling and from the perspective of financial statements, But in a small section 23 of the Court of Auditors. <br />Findings: The results showed that, in line with the concept of inertia that indicates maintaining the independence of auditors, the internal control source component as a positive driver of inertia capability should be enhanced as it strengthens the capacity of auditor behavioral and functional independence.<br />Conclusion, Originality and its Contribution to Knowledge: This study has strengthened the behavioral independence and practice of auditors in judging and its results can help to better understand the pragmatic functions of auditors of the Court of Audit. https://gaa.journals.pnu.ac.ir/article_10575_4f50dda92e5c470528359b41c9580da2.pdf