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Weaknesses of internal audit of municipalities and providing a suitable model with the grounded theory
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M B   , Z Y * , N I , Y A |
| Assistant Professor of Accounting Department, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran. z.yousefii@gmail.com |
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Abstract: (164 Views) |
| As a non-governmental organization, the municipality needs a proper internal audit system due to the high sensitivity of its duties. is Due to its role in improving internal controls and risk management along with providing advice to managers, internal audit is considered one of the important topics of corporate and organizational management. The conditions of municipalities in Iran are different from other countries. The purpose of this research is to identify the weaknesses of the internal audit of municipalities and to provide a suitable internal audit model. For this purpose, specialized texts were studied and opinions were sought from 14 experts who were familiar with the subject, and finally 20 main weaknesses and 217 secondary weaknesses were identified. After this stage, the appropriate model of municipalities was presented with the grounded theory. Internal auditing in municipalities should be given serious attention and long-term, medium-term and short-term plans should be designed to eliminate weak points and the appropriate model should be implemented considering all conditions. Considering the sensitivity of the duties of municipalities, this research has value for improving the monitoring and risk management of municipalities. |
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| Keywords: internal audit model, internal audit, municipalities, weaknesses of internal audit, grounded theory. |
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Full-Text [PDF 872 kb]
(186 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/11/4 | Accepted: 2024/12/14 | Published: 2025/06/28
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