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Providing an agile internal audit model based on data technology governance and dynamic risk assessment
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Behrooz Sirang1   , Rezvan Hejazi2 , Akbar Kanani3 , Heidar Mohamadzadeh salteh4 |
1- PhD student, accounting department, Marand unit, Islamic Azad University, Marand; Iran
2- Professor, Department of Accounting, Khatam University, Tehran, Iran , hejazi33@gmail.com
3- Assistant Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran
4- Associate Professor, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran |
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Abstract: (446 Views) |
The development of digital science in the economy brings with it an increase in the effectiveness of auditing. This issue has caused the attention of elites and managers of economics to a new concept called digital economy. The purpose of this research is to provide an agile internal audit model based on data technology governance and dynamic risk assessment. In this research, a targeted approach was used to select the qualitative research sample. The tool for collecting information in the qualitative part was interviews and fieldwork. The results of the open coding of the qualitative data collected using the interview tool showed that 81 open codes were identified among the concepts in the interviews. The fuzzy Delphi approach was used to screen the indicators and identify the final indicator.
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Article number: 7 |
| Keywords: agile internal audit, data technology governance, dynamic risk assessment |
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Full-Text [PDF 797 kb]
(122 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/04/30 | Accepted: 2024/07/6 | Published: 2024/12/30
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