نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری. دانشکده علوم اجتماعی. دانشگاه بین المللی امام خمینی(ره). قزوین. ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective: Changes in the environment caused by technological and digital developments mean an increase in the demand for accountability and transparency in traditional audit practices. Theoretical literature suggests a developing technological innovation in auditing. This research has been done with the aim of providing a model of digital transformation in Iran's public sector audit.
Methodology: This article was qualitative, in terms of practical purpose, and descriptive-analytical in terms of data collection and analysis method, which was done with content analysis method. The statistical population included 13 people active in the field of public sector auditing, faculty members, and doctoral students who were selected using a snowball method. The collection tools were previous literature and semi-structured interviews. Data analysis was done based on the coding and systematic approach of Strauss and Corbin (1998) and then the fuzzy Delphi technique was used to screen and reach group agreement.
Findings: The results showed that the model of digital transformation in Iran's public sector audit included structural and functional challenges, educational and organizational strategies, and scientific and general consequences.
Research Implications: This research provided relevant insights into digital transformation and showed that digitization processes have brought about unprecedented changes in the way many public audit services are conducted and how information is generated, shared and used, and public sector audit inevitably It is and will be affected.
کلیدواژهها [English]
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