Maturity model of internal audit in public sector( oil industry)

Document Type : Research Paper

Authors

1 PH.D.Student, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

2 Associate Professor .Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

3 Assistant Professor .Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran

Abstract

In our country, due to the nascent nature of internal audit units and the lack of national internal audit standards regarding the internal audit implementation procedure, there is a significant lack of agreement among professionals regarding the maturity of internal audit services. In this regard, the main problem of the current research is to present the maturity model of internal audit in the public sector of the oil industry. The method used in this research is field and factor analysis in a combined way. The statistical population includes people active in the auditing profession and the statistical sample was 146 people using Cochran's formula. At first, the variables of the research were identified by using the multifaceted ground theory method, using interviews and searching in the research done in the past. By using the Laushe index, the influencing factors were finalized, and finally, by using factor analysis, the questions were analyzed. The results obtained from the research showed that the services provided by internal auditors, factors related to human resource management, factors related to the necessity of the existence of programs and policies of professional audit performance, accountability and performance management, organizational culture and communication, governance structure, Reporting and organizational position of internal audit, outsourcing of internal audit services, identifying the main stakeholders inside and outside the organization, describing and developing the effectiveness of internal audit, monitoring and reporting the results have an impact on the maturity of internal audit in the oil industry.

Keywords

Main Subjects

References

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Governmental Accounting
Volume 10, Issue 1
January 2024
Pages 1-22

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History

  • Receive Date: 19 April 2023
  • Revise Date: 11 August 2023
  • Accept Date: 15 August 2023

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