Designing the model of internal audit through new technologies in Islamic Azad University

Subject Areas : Journal of Capital Market Analysis

Seyyed Abdulhamid, Cheraghi ¹ , Allah Karam Salehi ² , Alireza, , Jorjorzadeh ³ , Saeed, , Nasiri ⁴

1 - Department of Accounting, Faculty of Humanities, Ahvaz branch, Islamic Azad University, Ahvaz, Iran
2 - Department of Accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, Iran
3 - Department of Economic, Ahvaz branch, Islamic Azad University, Ahvaz, Iran
4 - Department of Accounting, Ahvaz branch, Islamic Azad University, Ahvaz, Iran

Received: 2023-12-24 Accepted : 2024-05-26 Published : 2024-06-29

Keywords: Internal auditing, New technologies, Grounded Theory, Islamic Azad University,

Abstract :

The objective of this study, is to design the internal audit model through modern technologies in Islamic Azad Universities based on the Grounded theory. For this purpose, in 2022, using the snowball sampling method with 17 specialized faculty boards, managers, and auditors of Azad University and other experience in the auditing field, in-depth interviews were conducted up to the saturation stage. Research data were analyzed using the coding method and the main categories and concepts were extracted. A conceptual model was presented by which the influential components in internal audit were identified through new technologies. The results suggested that the most important causal conditions that can be effective in this model are internal control system traditional assessment, web-based accounting, post-expenditure monitoring, integration and coordination, financial discipline, and resource management. Also, to conduct internal audit through new technologies, strategies such as enhancing the quality level of internal audit, agility of the internal control system, alteration and improving processes, and accountability to stakeholders should be adopted. Finally, the research model indicates that internal audit through new technologies in Azad University can have consequences such as continuous auditing, increasing audit quality, eliminating the paper system, pre-expenditure monitoring, increasing financial transparency, reducing audit costs, fast and reliable reporting, protection of people's rights and tuition fees