Fariba Mozhgani - Yazd electric distribution co

Despite of using virtual audit as timely financial and information reporting tool for beneficiaries, there have been no efforts to implement these programs in Iran and even executive impediments have not been obviated. In the present study we present first the concept of virtual audit and theoretical basics and review of the related literature. In the first stage of the present research we use Fuzzy Delphi technique to gain consensus of 12 audit experts of Iran who are selected by judicative method as the first stage's population. According to the results of the first stage, a questionnaire was provided that included 36 questions for recognition and ranking of virtual audit executive impediments in Iran and randomly was distributed among accountants of audit organizations and Yazd's and Mashhad's audit institutions as the second stage's population. The number of samples in this population was determined 185 via Cochran formula. In order to recognize the executive impediments of virtual audit in Iran, seven – fields of technologic, structural, legal, controlling, educational, expenditure and human source features are compiled in form of a questionnaire and are investigated as the given impediments. According to the results of the present study, after analyzing the questionnaire using statistical techniques such as Kolmogorov Smirnov test, Friedman test and Wilcoxon test, technology field impediments, among all seven effective fields on this type of audit, was recognized as the most important executive impediment of virtual audit in Iran in the view point of accountants

virtual audit, Delphi fuzzy, executive impediments, information technology