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Identify performance audit components in the sustainable development of the mining supply chain
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Mohamadreza Kiani   , Khosrow Faghani makrani * , Naghi Fazeli |
| Semnan Branch, Islamic Azad University |
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Abstract: (1933 Views) |
| This study investigates the characteristics and basic elements of auditing the performance of components of sustainable development of the supply chain in the mining sector, so that it's appropriate to the needs of the mining sector in Iran and socio-economic needs and its share of shortcomings. Reduce problems and obstacles. This research is of applied purpose type and is of qualitative research type with a content analysis strategy. The statistical population of this study is the deputies and senior managers of development organizations and companies active in mining and mining industries, such as IMIDRO and auditors of the entire economic and infrastructure sector in mining. The statistical sample is: In the first stage, several experts who are at the discretion of the research and, based on their expertise in research, are interviewed. In the second stage and for the main interviews, the sample comprises people from the statistical population who are introduced to the researcher by the interviewees based on the snowball method and, interviews were conducted with 24 experts. The results show the components are classified into four dimensions: social, safety, economic, resource efficiency and environment, each of which has performance audit components in the sustainable development of the mining supply chain. Some components in the social sphere are; External pressures (government laws and regulations, local communities, NGOs), ethics and sustainable behaviors, transparency of information through mining companies, employment and recruitment of technical, efficient and specialized human resources, promotion of industrial development culture, independence of supervisors and auditors From the supply chain in the mining sector,. Some of the components in the economic field are; Policies and strategic planning, knowledge sharing, sustainable economy and profitability, reputation and brand and market development, comprehensive mining industry plan, focus on professional management decisions, land management, adequate and effective supply chain studies in the mining sector. Some components in safety are; Internal pressures (maintaining morale, sense of loyalty, guaranteeing working conditions, workplace safety and employee well-being), involving the company's employees to increase the sense of loyalty, fostering successors and transferring experience to new staff. Some components in resource efficiency are; Management commitment in sustainable development, cooperation and coordination in the supply chain from supplier to customer, quality management and continuous improvement and some components in environmental efficiency are; Green technology and ease the issuance of mining licenses and continuous monitoring to rehabilitate the environment by relevant agencies. |
Article number: 9 |
| Keywords: Performance Audit, Sustainable Development, Supply Chain, Mining Sector. |
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Full-Text [PDF 616 kb]
(661 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2021/08/7 | Accepted: 2021/09/7 | Published: 2021/12/21
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