Identifying and Ranking Weaknesses in Municipalities' Internal Auditing
نویسندگان
1 Associate Professor of Business Management, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran.
2 PhD student of accounting department, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran.
3 Assistant Professor of Accounting Department, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran.
4 Associate Professor of Accounting Department, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran
doi
10.22034/ijfma.2025.78617.2280چکیده
Municipalities are among the most important public institutions that have a great impact on urban order and discipline and have many financial and operational activities. Accountability is of great importance in this institution. Given the importance of accountability, corporate governance components such as internal audit should be considered. The aim of this research is to identify and rank the weaknesses of the internal audit of municipalities using the fuzzy Delphi method and the Analytical Hierarchy Process(AHP). In the first stage, to identify the components, specialized texts were studied and 14 experts familiar with the subject of internal audit and the activities of municipalities were consulted. After mathematical calculations and fuzzification, 20 main weaknesses were identified. Weak knowledge and competence account for the largest share of organizational problems, and weak quality control accounts for the largest share of managerial problems. Municipalities should develop their internal audit department and provide the necessary training in this field. This research has value and innovation in improving the financial and operational accountability of municipalities
