Design of reckon pattern of behavior optimization

Subject Areas : مدیریت

seyed hesam  vaghfi ¹ (Assistant Professor, Department of Accounting, Payame Noor University, Tehran, Iran)
Mohamad mehdi  Ghomian ² (PhD, Department of Public Management, University of Tehran, Tehran, Iran)
samiran  khajezade ³ (PhD, Department of Financial Engineering, Ghods City Branch, Islamic Azad University, Tehran, Iran)
Hamid reza  Ghasmi ⁴ (M.A., Department of Accounting, Ghods City Branch, Islamic Azad University, Tehran, Iran)

Received: 2020-10-15 Accepted : 2020-10-15 Published : 2019-02-20

Keywords: internal audit, optimal treatment strategies, Mashhad Municipality,

Abstract :

In recent decades the importance of internal audit is growing and in today's world, internal auditors have an appropriate role and position in organizations. For adding more value to internal auditing and improving the organization's operations, taking optimal treatment strategies have great importance. In this study, first the ideal situation of behavioral strategies was recognized (with an emphasis on proportion of three components of duty, leadership and motivation) in the internal audit department of Mashhad Municipality by Delphi method and then the present status of strategies was identified in the subjected department. Then the ideal situation was compared with the current situation so to extract the probable lack of matching. The results showed that the strategy of "motivation" is proportional to the desired condition so that the mechanism of rewarding employees was also based one are many repetitive tasks. And this strategy should change in order to avoid giving repetitive tasks to employees, and on the other hand categorize and separate the tasks as much as possible. Also about the strategy of the "leadership", necessary changes should be applied (in both delegation of authority and avoidance of ambiguity) so that more authority be delegated to the auditors in the selection of subjects and the managers avoid ambiguity and risk.