International Journal of Nonlinear Analysis and Applications

Presenting internal auditors' coping strategy model with an interpretative structural approach

Articles in Press

Document Type : Research Paper

Authors

1 Department of Accounting, Babol Branch, Islamic Azad University, Babol, Iran

2 Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran

3 Department of Statistics, Babol Branch, Islamic Azad University, Babol, Iran

10.22075/ijnaa.2024.33410.4977

Abstract

This research was carried out to present the internal auditors' coping strategy model with an interpretative structural approach. From the point of view of the result of its implementation, the upcoming research is applied research, to implement exploratory research and descriptive research using a survey method. The information required for the research to provide the model was collected using semi-structured interviews from 11 experts in the subject field of the research, i.e. people in the accounting and auditing profession who had more than 15 years of work experience in the field of internal audit. In this research, a coping strategy model for internal auditors was designed using Interpretive Structural Modeling (ISM). The results of the interpretive structural analysis (ISM) by the exploratory model showed that brain software coping strategies include financial intelligence, accounting and auditing, clear recognition of roles and responsibilities and the development of internal auditors' skills with training, hardware coping strategies including continuous communication between managers and employees, reporting Physical errors and defects and continuous inspections, software coping strategies including systematic review and analysis of reports, performance evaluation processes and upgrading internal audit technologies lead to the reduction of conflicts of internal auditors including personal conflict, conflict of duties, conflict of job position and conflict of interests.

Keywords

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International Journal of Nonlinear Analysis and Applications

Articles in Press, Corrected Proof
Available Online from 22 September 2024
  • Receive Date: 01 February 2024
  • Accept Date: 22 April 2024