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Identifying and Prioritizing the Competences of the Auditors in Supreme Audit Court(SAC) with the Fuzzy Delphi Method
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HOJATOLLAH HADIPOURHAFSHEJANI *   , AMIR HOSHANG NAZAIPOURI , Najmodin Mousavi , Hojatollah Vahati |
| Supreme Audit Court |
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Abstract: (90 Views) |
In today's world, the rapid changes originated by developing in technological knowledge, behavioral and environmental complexities in the new era made the necessity of the evolution in organizations as inevitable fact. In conclusion, human resource as the most important factor in organizations must adapt himself to environmental changes. As a result, this study carried out with the purpose of identifying and prioritizing the competencies of the auditors in supreme audit court(SAC) with the Fuzzy Delphi Method. This study is a type of mixed research with a qualitative and quantitative approach through inductive paradigm, which is practical in terms of purpose and exploratory in terms of nature and method. The statistical sample of this research includes experts and specialists in the field of subject of this study. Twenty of them are selected based on the principle of theoretical adequacy and through targeted sampling. For gathering information in a quantitative section, a fuzzy Delphi questionnaire is applied, and its validity and reliability are confirmed by using content validity and retesting. The results of the research reveals that among the factors affecting the competencies of the auditors of SAC benefiting from combined legal and financial knowledge, the ability to use current technology, the ability to detect fraud, decisiveness, self-evaluation and independence are considered the most important factors.
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| Keywords: Competency, Meritocracy, Competency of Auditors, Supreme Audit Court(SAC), Fuzzy Delphi |
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Full-Text [PDF 943 kb]
(46 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2024/02/7 | Accepted: 2024/04/22 | Published: 2025/02/28
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