|
Providing a Model for Evaluating The Outcomes of Internal Audit Effectiveness: A Case Study of The Petrochemical Industry
|
Abdolah Naseri Majd   , Ali Mahmoodi * , Mohammad Firouzian Nezhad , Mehdi Basirat |
| Department of Accounting, Ahv.C., Islamic Azad University, Ahvaz, Iran. Email: alimahmoodi1360@iau.ac.ir & Ahvaz Islamic Azad University |
|
|
Abstract: (333 Views) |
| Through the implementation mechanisms of internal audit effectiveness, this study seeks to provide a model for evaluating measurable outcomes in order to examine the level of effectiveness of internal audit functions at the level of petrochemical companies. This study is a mixed methodology that focuses on two processes: qualitative and quantitative phases, seeking to present a model and evaluate it in the context of the study. Therefore, in the qualitative phase, the content analysis process and fuzzy Delphi were used to examine the possibility of generalizing the organizing themes to the study context with the participation of 12 academic experts while presenting a model of effective internal audit outcomes. In the quantitative phase of the study, the interpretive ranking process was used to evaluate the aspects that emerged in the qualitative phase of the study to determine the most central theme of the internal audit effectiveness outcome through a pairwise comparison of row "i" and column "j". The results of the study in the qualitative phase, based on 12 interviews, indicate the identification of 310 open codes, 34 basic themes, 6 organizing themes, and 3 overarching themes, which represent the effective outcomes of internal audit in the form of a hexagonal pattern. Also, in the quantitative phase of the study, based on matrix processes, it was determined that the most important central dimension of internal audit effectiveness outcomes in terms of its function is information effectiveness in the context of capital market companies. |
|
| Keywords: Internal Audit, Effectiveness Assessment, Petrochemical Industry |
|
|
Full-Text [PDF 1300 kb]
(72 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2025/02/24 | Accepted: 2025/04/20 | Published: 2026/03/11
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
