Document Type : Research Paper

Authors

• Abolfazl Darehzereshki
• Forough Heirany
• Akram Taftiyan

Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran

Abstract

In the tenth axis of general environmental policies, the Supreme Leader has emphasized the establishment of environmental auditing, identifying and ranking the main components of environmental auditing to monitor executive bodies from the point of view of the type of auditing is the goal of this research. In this study, first, the initial indicators were identified based on the study of research literature and the statistical method of qualitative content analysis. Then, in the fall of 1400, by interviewing 35 auditors of the Court of Audit as experts who were selected initial indicators identified by the Delphi statistical method, were finalized. Then, using a questionnaire and a new analytical methodology, Interpretive-Structural Modeling and the relationships between the indicators were determined by MATLAB and Excel software, and the ISM graph was plotted in an integrated manner. Finally, using MICMAC analysis, the penetration power and dependence of the identified indicators were evaluated and the final pattern was drawn. Validity was calculated as content and reliability was calculated using the kappa coefficient. The main components of environmental auditing to monitor the executive bodies of the country from the perspective of the type of auditing include environmental compliance auditing, environmental financial auditing and environmental performance auditing. The components of environmental compliance auditing and environmental financial auditing with high power of influence and low dependence are placed as independent components on the second level and have the most importance and impact, the component of environmental performance auditing with low power of influence and high dependence as The dependent component is placed at the first level and the influencing component.

Keywords

• Environmental auditing
• Monitoring
• executive organs
• Interpretive-Structural Modeling (ISM)