Presenting a Model for Effective Internal Audit and its Impact on Good Governance in Iran's Public Sector Using Grounded Theory

This research aims to present an effective internal audit model and its impact on good governance in Iran's public sector. The present study is an applied research applying mixed (qualitative and quantitative) methods. The statistical population of the qualitative section included all Iranian experts, academic professors, managers, and audit experts. The data were collected through semi-structured interviews and analyzed using the Strauss and Corbin coding method. In the second stage, regarding the assumed standard sample, the research sample was determined by applying the Cochran formula, and ۱۸۳ experts and connoisseurs were selected through the Convenience judgmental Sampling method. The results revealed that the experts agreed upon key dimensions and components for auditing activity using the data-based method, which included ۱۰۴ indicators, ۱۴ components, and ۵ dimensions. According to the results, internal auditing plays a significant role in increasing the internal control system, improving the risk management process, and the regulatory agencies and people's satisfaction, and promoting the executive managers' and employees' accountability against the public. Internal auditors can play a prominent role in establishing and promoting good governance indicators in the public sector, but implementing this requires reforms in the current internal audit oversight system. This research aims to present an effective internal audit model and its impact on good governance in Iran's public sector. The present study is an applied research applying mixed (qualitative and quantitative) methods. The statistical population of the qualitative section included all Iranian experts, academic professors, managers, and audit experts. The data were collected through semi-structured interviews and analyzed using the Strauss and Corbin coding method. In the second stage, regarding the assumed standard sample, the research sample was determined by applying the Cochran formula, and ۱۸۳ experts and connoisseurs were selected through the Convenience judgmental Sampling method. The results revealed that the experts agreed upon key dimensions and components for auditing activity using the data-based method, which included ۱۰۴ indicators, ۱۴ components, and ۵ dimensions. According to the results, internal auditing plays a significant role in increasing the internal control system, improving the risk management process, and the regulatory agencies and people's satisfaction, and promoting the executive managers' and employees' accountability against the public. Internal auditors can play a prominent role in establishing and promoting good governance indicators in the public sector, but implementing this requires reforms in the current internal audit oversight system.

کلیدواژه ها:

Internal audit ، good governance ، public sector ، grounded theory