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Identifying and Ranking the Factors Affecting the Audit Quality in Terms of Resource Risk and Their Impact on Government Financial Management
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Ataalah Mohammadi malgharni *   , Abolfazl Heidari , Omid Mahmoodi khoshroo |
| Islamic Azad University, Sanandaj branch |
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Abstract: (241 Views) |
| Iran has many resources. Although existing resources are considered as a kind of national wealth, they have sometimes created threats to the economy. Financial supervision and management discussions are effective in reducing agency costs. Resource risk affects the work of auditors, and if it is not taken into account, it will cause the quality of auditors' work to decrease and eventually weaken the government's financial management. The purpose of this research is to identify and rank the factors affecting the quality of public sector auditing based on the study of specialized texts and asking the opinion of 10 experts in the field of public sector auditing in the context of resource risk and finally, to investigate its impact on the financial management of the government using DEMATEL method. In order to rank the factors identified in the Delphi stage, the calculations of the Analytical Hierarchy process (AHP) were used in the Excel spreadsheet software. The findings of the research showed that the criteria related to the auditee with five sub components, the criteria related to the auditor with seven sub components, the criteria related to the auditor with three sub components and the external and risk-related criteria with eight sub components on the audit quality of the department. General resources are effective in terms of risk. From the point of view of experts, the most important factors affecting the quality of public sector auditing were external and risk-related criteria, auditor-related criteria, auditor-related criteria, and auditee-related criteria. DEMATEL's analysis also showed that the criteria related to the auditee and the external and risk-related criteria had the greatest impact on the government's financial management. According to the existing conditions in each period, government planners should design a program for government organizations to increase the quality of auditing and finally, financial management of the government, taking into account the identified factors. |
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| Keywords: public sector, resource risk conditions, audit quality, financial management |
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Full-Text [PDF 1124 kb]
(83 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/06/21 | Accepted: 2024/09/22 | Published: 2025/03/30
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