Applying fuzzy Delphi approach for diagnosis and determination effective factors on information technology internal audit

This research was conducted to present a model of information technology acceptance in internal auditing using the fuzzy Delphi approach. In this study, a sample of ۱۵ financial managers, internal auditors from companies, and audit experts was utilized, employing a non-random and judgmental sampling method. The fuzzy Delphi method was employed for screening the factors. Accordingly, the factors were initially identified as ۳۸ factors for the experts, and through the fuzzy Delphi approach, they were reduced to ۱۲ factors in three stages. Subsequently, a structural interpretive model was used to determine the significance and prerequisites of the validated factors. Ultimately, a four-level model of factors influencing the acceptance of information technology in internal auditing was identified. Considering that each category of factors consisted of a set of variables that were examined, the analysis of the data determined their order. The variables for the first to fourth levels are as follows: Level ۱: Specialized training, management awareness, management support and encouragement, auditor's trust in technology adoption, and audit report quality. Level ۲: Specialized training, management awareness, management support and encouragement, and audit report quality. Level ۳: Specialized training for auditors, management support and encouragement. Level ۴: Specialized training for auditors. Finally, based on the findings of the research, recommendations were provided for management and employees, as well as suggestions for other researchers.

کلیدواژه ها:

Information technology acceptance ، internal auditing ، organizational factors ، Delphi approach