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Continuous Audit Deployment Model Using Risk Aggregation: A Data-Driven Approac
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Bahareh Banitalebi dehkordi *   , Maryam Khosravi , Hamidreza Jafari dehkordi |
| Department of Accounting, ShK.C.,Islamic Azad University, Shahrekord, Iran, Corresponding Author,Email: Ba.banitalebidehkordi@iau.ac.ir |
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Abstract: (298 Views) |
Continuous auditing with a risk-aggregated approach is not just a choice but a strategic necessity for organizations. This method not only prevents unexpected crises, but also helps organizations increase their flexibility and resilience in today's competitive environment by providing deep insight into systematic risks. Organizations that implement this transformation in a timely manner will gain a significant competitive advantage. The goal of this research is to create a structured framework for implementing continuous and integrated auditing that, by integrating and analyzing various organizational risks, enables more effective identification and management of threats and opportunities. The present article, by adopting a pragmatic and mixed approach for the establishment model of continuous audit with the risk aggregation approach: the data-based approach has been used. This article, through the purposive sampling method and the selection of experts for the qualitative part (including university faculty members and senior auditors of companies listed on the Tehran Stock Exchange) during the years 1402 to 1404, has been used as a qualitative research sample. Then, data was collected through in-depth semi-structured interviews with 15 of these experts, the number of which was determined by the theoretical saturation method. A total of 598 initial codes were extracted from the interview texts. By coding these concepts, 54 subcategories were identified, and by classifying these categories into similar categories, 11 main categories were identified. Then, the statistical population for the quantitative part of the research was identified as 130 accountants and their demographic characteristics were presented. This statistical population was surveyed using a questionnaire to fit the research model. The results of the partial least squares technique fully confirmed the validity of the model. Then, the resulting paradigmatic model was validated using the partial least squares method and SMART PLS software. Finally, the indicators were prioritized using the DEMATEL method and fuzzy ANP. |
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| Keywords: Continuous audit establishment, risk aggregation, data-driven approach |
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Full-Text [PDF 1467 kb]
(84 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/10/17 | Accepted: 2026/01/19 | Published: 2025/10/2
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