The impact of risk management on the development of government audit with a hybrid approach

Subject Areas : مدیریت

Abolfazl Heidari ¹ , Ataalah Mohammadimalgharni ² , Omid Mahmoodikhoshroo ³

1 - PhD student, accounting department, Sanandaj branch, Islamic Azad University, Sanandaj, Iran
2 - Assistant Professor, Department of Management, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
3 - Assistant Professor, Department of Management, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran

Received: 2023-06-27 Accepted : 2023-09-29 Published : 2023-11-22

Keywords: Fuzzy Delphi Method, : risk management, government audit development,

Abstract :

AbstractRisk management acts as advanced and preventive internal controls and will reduce possible losses,therefore it plays a key role in audit planning.The purpose of this research is to investigate the impact of risk management on the development of government audit using qualitative and quantitative methods in the public sector.To conduct research in the qualitative phase and to answer the research questions from 20 people from risk management and government audit experts and to test the research hypothesis and respond to a 5-choice sample questionnaire of 205 people from government auditors of different levels by sampling method were selected purposefully .From the point of view of the applied goal, this research is descriptive-survey in terms of method and mixed in terms of data type.Finally, in the fuzzy Delphi phase, 20 risk management factors were identified,which were in accordance with international standards. After this stage, a researcher-made 5-choice questionnaire was used to test the hypothesis of the impact of risk management components on the development of government audit. According to experts, the face validity of the questionnaire was higher than 0.7 with Cronbach's alpha coefficient The results of statistical analysis with SPSS 21 statistical software showed that risk management has an effect on the development of government audit, and the type of people's post has an effect on the answers, and finally, the gender of the respondents did not affect the answers.The research results indicate that auditors should pay attention to risk management components during audit planning to improve audit tests.