فهرست نشریات علمی دسترسی آزاد ایران

Pathology of internal audit services can offer suggestions to enhance quality and added value to stakeholders while deciphering its roles. In this research, an attempt was made to describe the deficiencies in the effectiveness of internal audit in Iran, to identify the components of each of the damages and to provide a model to improve its effectiveness. Both field and library methods were used in two qualitative and quantitative stages. In the qualitative stage, using the foundation data approach, the damages identified in the core categories, causal conditions, contextual conditions, strategies, intervention conditions and the consequences of the research model, are determined and in the quantitative stage, using the test The non-parametric effects of injuries on performance were investigated and the identified factors were ranked using Friedman's test. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.