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Identifying Key Factors and Prioritizing the Components of a Comprehensive Model for Remote Auditing in Iran
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Vahid Maleki1   , Ali Moradi *2 , Ali Bayat1 , Reza Ghorbani1 |
1- Department of Accounting, Za.C., Islamic Azad University, Zanjan, Iran
2- Department of Accounting, Za.C., Islamic Azad University, Zanjan, Iran , Ali.mohammad1353@iau.ac.ir |
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Abstract: (3 Views) |
With the expansion of digital technologies and the transformation of business environments, remote auditing has emerged as an innovative approach in the auditing profession. However, in Iran, a comprehensive and localized framework for implementing this type of auditing has not yet been developed, and understanding the factors influencing it is of great importance. Therefore, the aim of this study is to identify key factors and prioritize the components of a comprehensive model for remote auditing in Iran.
This research is applied in its purpose and employs a mixed-methods (qualitative–quantitative) approach. In the qualitative phase, through thematic analysis and consultation with academic experts and executive managers, the main components of the remote auditing model were identified. Subsequently, the Delphi technique was used to refine and validate these components. Finally, Interpretive Structural Modeling (ISM) and MICMAC analysis were applied to determine the relationships and hierarchical levels among the factors.
The results led to the identification of 20 components categorized under four main dimensions: drivers, implementation strategies, outcomes, and implementation challenges. The findings of structural modeling revealed that the components are arranged in six hierarchical levels, with “quality of human resources and professional training” identified as the primary driver at the lowest level. Moreover, the MICMAC analysis indicated that the system of relationships among the components is unstable, with many variables simultaneously exhibiting high driving power and high dependence.
Based on the results, the development of remote auditing in Iran requires strengthening technological infrastructure, enhancing auditors’ professional competencies, improving the regulatory framework, and fostering public trust in financial reporting. The proposed model can serve as a guiding framework for policymakers, professional bodies, and auditing firms in their transition toward digital auditing. |
Article number: 4 |
| Keywords: Remote auditing, digital transformation, Interpretive Structural Modeling (ISM), MICMAC analysis, auditing profession |
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Full-Text [PDF 730 kb]
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Article type: Research |
Subject:
Special
Received: 2026/04/7 | Accepted: 2026/05/15 | Published: 2026/08/23
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