Investigating the role of internal audit quality on cost management (avoiding extravagance in consumption ) emphasizing the realization of the components of resistance economy

Document Type : Research Paper


1 Department of Economics, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

2 Department of Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran

3 Department of Accounting, Masjed Soleiman Branch, Islamic Azad University, Masjed Soleiman, Iran

4 Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran



Today, achieving economic growth and development is one of the main and important goals of all countries, including Iran. Considering the special conditions of Iran and the existence of extensive sanctions, achieving economic growth is facing more and more severe restrictions; To overcome these limitations or at least adjust them, different solutions can be imagined, one of which is to follow the model of resistance economy. This research deals with the less-seen role of internal audit in realizing the components of a resistance economy. Based on this, the main goal of this research is to examine the role of internal audit quality in cost management with an emphasis on the components of resistance economy, which was prepared after studying the available sources, questionnaires based on previous studies, experts' opinions and internal audit executive instructions, which were approved Its validity and reliability were distributed among the community of working internal auditors and members of the internal audit association. The type and method of the present research is the type of applied research and its method is correlation. The research findings obtained by using confirmatory factor analysis and using structural equations (smart pls software) show that there is a significant relationship between the quality of internal audit in the realization of the components of resistance economy (cost management). There is a significant relationship between the quality of internal audit and economic efficiency. There is a significant relationship between internal audit quality and efficiency. There is a significant relationship between the quality of internal audit and effectiveness. Therefore, the results of the findings indicated this. that the quality of internal audit is effective in realizing the components of resistance economy (cost management).


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Articles in Press, Corrected Proof
Available Online from 06 October 2023
  • Receive Date: 13 February 2023
  • Revise Date: 01 August 2023
  • Accept Date: 13 August 2023