This study investigated the effective factors on motivation of INTERNAL auditors to use of continuous AUDITING. INTERNAL audit is one of the critical bases of control environment. Continuous AUDITING is designed to enable auditors to assessment in shorter period than the previous and traditional model.Methodology of the research is survey, a standard questionnaire was used.The 151 questionnaires distributed and collected from the auditors and INTERNAL audit supervisors and managers and the random sampling method was used to fit. In four hypotheses of the research influences of effort expectancy, performance expectancy, facilitating conditions and the social influence impact on the motivation of INTERNAL auditors in the usage of continuous audit was examined.To analysis and process data structural equations were used. The results suggested there are significant relationship between all factors and motivation of the INTERNAL auditors in trying to use continuous AUDITING, except the effort expectancy. There is significant relationship between performance expectancy and motivation of the INTERNAL auditors to use of continuous positive and significant relationship.There is a significant negative relationship between facilitating conditions and motivation of the auditors to use of continuous INTERNAL audit and between social influence and motivation of INTERNAL auditors to use continuous AUDITING is a significant positive relationship.

This study aims to investigate the tendency to the use of continuous AUDITING by INTERNAL audits in the companies listed in the Tehran Stock Exchange. The concept of continuous AUDITING backs to two decades ago, but despite its numerous advantages, the acceptance and use of it has been much slow. In this study, we interviewed with INTERNAL auditors in 75 companies to determine the state of use of continuous AUDITING.Using the unified theory of acceptance and use of technology, we found that there exist six reasons for the tendencies to the use of continuous AUDITING by INTERNAL auditors. Among them, ease of use, organizational support and social influences are the most important determinants of the tendencies. Also, of the remaining reasons, annual sales volume and voluntary use of AUDITING services moderate the relationship between organizational support and social influence, significantly. The last reason, promoting AUDITING function and specialty, could not be considered valid predictor for the proposed tendencies.

This study was an attempt to investigate obstacles ahead of the establishment of INTERNAL AUDITING unit in Iranian State Universities. The study was conducted through engaging and investigating 193 sample population of auditors and expert’s opinions in academic settings and those professionals in non-academic settings. To identify the Obstacles, both statistical tests including one sample T test and factor analysis were run. The findings revealed that the obstacles ahead of establishment of INTERNAL AUDITING units were classified in 3 main groups including: 1. Legal, organizational and cultural obstacles, 2. Lack of knowledge, training and appropriate coordination, 3. Obstacles ahead of INTERNAL AUDITING personnel. Cultural, legal and organizational obstacles including restrictions related to the culture and rules governing the social and organizational context. Moreover, lack of knowledge, training and appropriate coordination indicated limitation of educational aspects affected by INTERNAL departments of an organization and professional institutions of community. In addition, the obstacles a head of personnel including shortage of specialists in AUDITING system of academic settings as well as unemployment of independent and experienced auditors in AUDITING units. The findings of this study are among determining factors of evolutionary planning of INTERNAL AUDITING units in public sectors and it may contribute to further developments and success.

Introduction: Although establishing of an INTERNAL AUDITING unit in Iran is mostly propounded as economic establishments, in the state organizations of developed countries, this unit has been establish entirely. Hence, this research has investigated the necessities for establishing the INTERNAL AUDITING unit in the state universities of Iran.Method: The current research is an applied survey. The studied sample includes 193 people which contains four groups. The first group contains the authorized financial experts of universities (including financial managers, administrative and financial deputies, and independent auditors of universities); the second one consists of the auditors of the Audit Organization; the third group includes the accountable officers and experts of the Ministry of Economic Affairs and Finance, and the fourth one insists of all the other professionals such as the members of the Iranian Association of INTERNAL Auditors, and independent auditors. The data of the research have been collected by means of questionnaire. Also, in order to find the answers to the questions of the research, and to examine the propositions, statistical tests like One Sample T-test, Factor Analysis, ANOVA, and Friedman Test have been used.Results: The findings of the research indicate that four main factors of “creating the added value through assurance”, “increasing the effectiveness of budgetary control process”, “creating the added value by developing insight and objective assessment”, “improving official health, increasing organizational awareness, and helping the independent auditors” are the main factors of the necessity for establishing the INTERNAL AUDITING unit in the state universities of Iran.Conclusion: The results of the research indicate the necessities and values creation of INTERNAL audit unit in the universities. Therefore, it is suggested that in order to improve and elevate the level of performance in the state universities of Iran, the INTERNAL AUDITING unit has to be established in these institutions.

Now, the scope of INTERNAL audit is much more developed than before. In this type of audit, the effectiveness and efficiency of business transactions, the role of activities to improve processes and operations of the company, risk management and monitoring customer satisfaction is considered. This new task comes with the same old function of searching and discovering fraud. In the present study, the effect of factors such as independence, senior management support, competence and competence, size of the INTERNAL audit unit and the relationship with independent auditors on the effectiveness of INTERNAL audit in companies and government banks in the West Azerbaijan province were investigated. Information about variables was collected by using the standard questionnaire of the statistical population of the managers and INTERNAL auditors of 26 companies and the state bank of the West Azarbaijan province. In this research, two types of questionnaires, one type of managers, and another type of INTERNAL audit unit personnel were distributed among managers, chief executives and INTERNAL auditors of banks and government companies in the province, and 26 version of the questionnaire completed by managers and 73 completed questionnaires completed. Received from INTERNAL auditors. The research data were evaluated using multivariable regression analysis and the results showed that the support of senior management, competence and competence, relationship with independent auditors, independence and size of the INTERNAL audit unit had the most to the least effect, respectively.

The timeliness of financial reporting can enhance the trust of investors and shareholders in financial information while preventing potential legal and financial issues. Among the critical factors, INTERNAL AUDITING is a vital component of the oversight process, ensuring the accuracy and reliability of financial information. This study examines the impact of corporate governance quality on the timeliness of financial reporting and the moderating role of INTERNAL audit quality in this relationship. The research employs a quantitative approach based on a correlational research design. Data from 109 companies listed on the Tehran Stock Exchange from 2016 to 2023 were analyzed using logistic regression to test the hypotheses. The results indicate that corporate governance quality has a positive and significant effect on the timeliness of financial reporting. However, INTERNAL audit quality is not a moderating factor in this relationship. Accordingly, corporate governance quality plays a crucial role in ensuring the timeliness of financial reporting and enhances investors' trust in financial information.Nevertheless, INTERNAL AUDITING, on its own, cannot address structural or managerial deficiencies that may lead to reporting delays. This study elucidates the role of corporate governance quality and INTERNAL AUDITING in improving the quality of financial reporting. It highlights the importance of effective governance and INTERNAL oversight management.

As one of the dominant features in developing countries, gender inequality has driven individual development and the promotion of skills, behavioral, and social competences largely based on the male gender. The audit profession is considered one of the jobs where gender inequality exists, especially in developing countries. This has made educational programs more inclined towards enhancing masculine abilities, followed by less well-regarded feminine functions in the field. This study aims to present a Dacum model based on the triple-strength empowerment approach of women working in the field of INTERNAL AUDITING in companies operating across the capital market. This is a goal-oriented, descriptive-applied developmental research, and a combination of data types. In the qualitative section, three-dimensional empowerment indicators of women working in the field of the INTERNAL AUDITING were identified based on the Dacum model approach participated by 15 research experts, using cross-sectional and Delphi analyses. The research period was in the period of one year from 2018-2019. A comprehensive interpretive-structural analysis was performed with the participation of 20 women as INTERNAL auditors of companies listed on the Tehran Stock Exchange. The purpose of this analysis was to prioritize the spectrum of the most influential indices of empowerment of female auditors in educational planning to the least effective ones in the form of the research model and to examine the relationships between them based on matrix comparisons. According to the results, 17 indices reached theoretical adequacy during the two rounds of Delphi analysis out of the initial 19 indices in the cross-mix analysis. Furthermore, the results of the interpretive/structural analysis indicated that educational planning was selected to balance the other roles of women as INTERNAL auditors, and the most influential Dacum indicator was to enhance the capabilities of women in INTERNAL AUDITING in listed companies in Tehran Stock Exchange.

ObjectiveThis research aims to assess the INTERNAL quality level of the Master's curriculum in AUDITING from the perspectives of professors and students in this field, based on the nine elements of the Francis Klein model. The goal is to inform the curriculum developers about the program's success rate in achieving the desired educational objectives (in what ways it has been effective and in what ways it needs to be changed or supplemented) and to facilitate decision-making for its improvement to achieve the desired efficiency and outcomes.MethodsThis research is quantitative and classified as a descriptive study. A questionnaire was used to collect research data. The research questionnaire was completed by 46 out of 52 students in the third semester and beyond of the master's degree in AUDITING at public universities in the country, as well as by 28 out of 51 academic staff members of these universities. The resulting data were analyzed using SPSS software, and a one-sample t-test was performed.ResultsThe findings of this research indicate that, from the professors' perspective, the desirability of all the elements of the master's curriculum in AUDITING—including objectives, learning activities, content, teaching strategies, time, place, evaluation, grouping, and educational materials and resources is at an average level. In contrast, from the students' perspective, the desirability of the elements related to learning activities, teaching strategies, and educational materials and resources is rated as inappropriate, while the desirability of the elements concerning goals, content, learning activities, time, place, grouping, and evaluation is at an average level. ConclusionThe results of the survey indicate that the quality of the Master of AUDITING curriculum is unfavorable in all nine elements of INTERNAL curriculum quality and needs to be revised. Regarding the "goal" element, although the goal is clearly stated in this curriculum, there has not been enough attention paid to the simultaneous development of knowledge (theoretical topics) alongside skills (such as communication, problem-solving, decision-making, writing, teamwork, etc.) and attitudes (such as creativity, innovation, social responsibility, and adherence to ethical principles). The focus of this program has primarily been on increasing the "knowledge" of the students. On the other hand, while "the content of this curriculum" is appropriate to the discipline's structure, it does not include the latest scientific theories and findings. Additionally, in terms of the time element, the hours (number of units) allocated to the courses do not align with the content of these courses. Some courses, such as management accounting and accounting theories, are allocated more hours than necessary and would be better replaced with new courses that address the changing needs of society and the labor market, such as big data analysis, advanced statistics, advanced specialized AUDITING software, computer and artificial intelligence-based AUDITING, econometrics, audit research, and internships. Furthermore, this program is not designed in a way that requires professors to use new and active teaching methods. Although the textbooks and resources mentioned in this curriculum are easily accessible to students, they are not up to date. The quality of learning in this curriculum is also lacking, which is partially rooted in inadequate attention to teaching strategies. Additionally, the grouping of learners is neglected in this curriculum; however, with the development of social networks and new technologies, it is possible to utilize available resources to enhance the quality of this element as well as educational equity. Finally, considering the unfavorable quality of the student evaluation methods in this curriculum, it seems that continuous assessments and other modern evaluation methods should be considered by the reviewing authorities of this curriculum.

According to the agency theory, due to interest conflict between firm managers and investors, AUDITING report affects financial statements validity and may increase or decrease information asymmetry in capital market. INTERNAL control weakness report is one of the reports whose reliability may be affected by audit report and may moderate information asymmetry in the capital market. So, this study is aimed to investigate the relation between disclosure report of INTERNAL controls weakness and information asymmetry and moderating effect of audit report on this relation in firms listed in TSE. To do this, the 3 years (2012 to 2014) data about INTERNAL controls weaknesses of firms listed in Tehran Stock Exchange is analyzed by panel data analysis method. The results show that there is a significant relation between disclosure of INTERNAL controls weakness and information asymmetry and also, audit report has a moderating effect on this relation. These results confirm the important role of AUDITING in validation of financial statements and reduction of information asymmetry.

Introduction: INTERNAL AUDITING unit as a major part of each organization and as the main principle of a controlling environment, is in charge of evaluating and investigating the adequacy and efficiency of accounting system and INTERNAL control. Therefore, identifying the tasks, understanding the position of this unit, and also, investigating the priority of each effective measurements on its function are of high importance.Method: The current research is an exploratory survey in terms of type and it is applied in terms of purpose. According to the activity charter of INTERNAL AUDITING unit of the Tehran Stock Exchange and regarding the data mining from reliable researches, the important tasks of INTERNAL AUDITING unit have been identified, and on this basis, a questionnaire with three general criteria framework including INTERNAL AUDITING unit, executing operation, and the management of executive agency unit has been prepared through Paired Comparative Analysis, and then it was distributed among administrative and financial managers, accountable officers, and accountants of the general offices of Fars Province executive agencies. In this research, TOPSIS technique and Kruskal Wallis test have been used.Results: The results of the research showed that "scientific and professional qualifications of manager of the INTERNAL AUDITING unit" is the most important measurement and "signing the reports of INTERNAL controls structure by the highest authorities of the incharge agency" is the least important of effective measurements on the INTERNAL AUDITING unit. In addition, there is no significant differences among the measurement of INTERNAL AUDITING unit tasks.Conclusion: According to the findings of this research, it is suggested that executive agencies pay special attention to the scientific and professional qualifications of their INTERNAL AUDITING unit managers, and also the qualification staff of this unit.