Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations

Document Type : Research Paper

Authors

1 . Ph.D. Student of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

2 Associate Professor Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.

3 Associate Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

4 Assistant Professor, Department of Accounting, Faculty of Management and Finance, Khatam University, Tehran, Iran

Abstract

Abstract
Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.
Research Method: In order to identifying the effective factors on the effectiveness of the internal control system of government institutions and organizations, while reviewing the studies, a semi-structured interview was conducted using the qualitative method of theme analysis. In this research, the fuzzy Delphi method was used to rank and find the degree of importance of the factors. The interviewed experts were 18 university professors and top managers of government organizations and experts in the audit field with an emphasis on the internal control system.
Research Findings: Data analysis shows 6 main themes including individual, performance, legal, managerial, environmental and organizational components, which are effective in the effectiveness of the internal control system of government institutions and organizations.
Conclusion, originality and its contribution to knowledge: Based on the results of the research, government institutions and organizations can make their evaluation multi-dimensional and by relying on identified and refined factors in individual, performance, legal, managerial, environmental and organizational dimensions, measure the internal control of the institutions and organizations under investigation and Finally, more comprehensive decisions will be made based on the opinion of experts and scientific foundations.

Keywords

References

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History

  • Receive Date: 21 May 2022
  • Revise Date: 12 November 2022
  • Accept Date: 19 November 2022

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