Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry

Document Type : Research Paper

Authors

1 PhD. Student of Accounting, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.

2 Associate Professor, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.

3 Assistant Professor, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.

Abstract

Subject and Purpose of the Article: This research is aimed at identifying a model for the key success factors in internal audit systems, in businesses managed by the oil industry, via a mixed approach.
Research Method: This study is applied in terms of its objective, and it is descriptive-analytical in terms of its data collection. Due to the importance of the oil industry and its key role in the Iranian economy, the statistical population of this  research were the managers and members of the audit committee of the units managed by this  industry in 2018.
Research Findings: Then, the internal validity of the components and indices were calculated using insights of 14 experts and Lawshe coefficient in two phases. In this case, 35 indicators were        recruited for the total key success factors (13  behavioral components, 8 contextual components and 14 structural components).
Conclusion, Originality and its Contribution to the Knowledge: The results of this study           demonstrates the presentation of a model of the key factors of success of the internal audit system of the oil industry in the format of a three-pronged model. According to these factors, ensures the success of the unit and consequently the industry in order to achieve its goals and missions.
 

Keywords

References

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History

  • Receive Date: 13 January 2020
  • Revise Date: 26 February 2021
  • Accept Date: 10 March 2021

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