Internal Audit Promotion Pathology in Public Sector: The Approach of Grounded Theory And Ranking

Document Type : Research Paper

Authors

1 PhD. Student, Accounting Department, Management and Economics Faculty, Science and Research Branch of Tehran, Islamic Azad University, Tehran, Iran

2 Associate Professor, Accounting department, Economy and Accounting Faculty, Central Branch, Invited by Science and Research Branch of Islamic Azad University, Tehran, Iran

3 Professor, Accounting Department, Economy and Accounting Faculty, Central Branch Islamic Azad University, Tehran, Iran

Abstract

The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.

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References

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Governmental Accounting
Volume 10, Issue 1
January 2024
Pages 73-92

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History

  • Receive Date: 17 December 2022
  • Revise Date: 23 September 2023
  • Accept Date: 04 July 2023

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