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Presenting internal auditors' coping strategy model with an interpretative structural approach | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 5، دوره 16، شماره 8، آبان 2025، صفحه 51-64 اصل مقاله (699.08 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.33410.4977 | ||
| نویسندگان | ||
| Maryam Asghari1؛ Reza Fallah* 2؛ Hamidreza Gholamnia Roshan1؛ Kaveh Azinfar1؛ Azade Kiapoor3 | ||
| 1Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran | ||
| 2Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran | ||
| 3Department of Statistics, Babol Branch, Islamic Azad University, Babol, Iran | ||
| تاریخ دریافت: 12 بهمن 1402، تاریخ پذیرش: 03 اردیبهشت 1403 | ||
| چکیده | ||
| This research was carried out to present the internal auditors' coping strategy model with an interpretative structural approach. From the point of view of the result of its implementation, the upcoming research is applied research, to implement exploratory research and descriptive research using a survey method. The information required for the research to provide the model was collected using semi-structured interviews from 11 experts in the subject field of the research, i.e. people in the accounting and auditing profession who had more than 15 years of work experience in the field of internal audit. In this research, a coping strategy model for internal auditors was designed using Interpretive Structural Modeling (ISM). The results of the interpretive structural analysis (ISM) by the exploratory model showed that brain software coping strategies include financial intelligence, accounting and auditing, clear recognition of roles and responsibilities and the development of internal auditors' skills with training, hardware coping strategies including continuous communication between managers and employees, reporting Physical errors and defects and continuous inspections, software coping strategies including systematic review and analysis of reports, performance evaluation processes and upgrading internal audit technologies lead to the reduction of conflicts of internal auditors including personal conflict, conflict of duties, conflict of job position and conflict of interests. | ||
| کلیدواژهها | ||
| coping strategy؛ coping strategy of internal auditors؛ internal auditors | ||
| مراجع | ||
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