A model for internal audit functions in Iran's public sector

The establishment of internal audit in the public sector can, in addition to determining the path and roadmap to achieve a higher level of effective performance, outline the necessary steps for the growth and regular improvement of internal audit activity. Based on this, the main goal of the current research is to provide a model for internal audit in the public sector. In order to achieve the mentioned goal, firstly, the theoretical foundations and background of the researches related to internal audit are extracted and related laws and regulations, study and interview with 16 sub-experts determined the dimensions, components and indicators of the internal audit model, then by asking the opinion of 165 experts and experts along with the application of the fuzzy Delphi method, their consensus was obtained. Finally, based on the consensus of research experts, the model of internal audit functions in Iran's public sector based on 5 dimensions and 14 components was developed. The dimensions and components related to the model are a) the dimension of accountability and financial reporting, including the components of accountability and accountability to the scope of duties; and effective and reliable financial reporting; b) the assurance aspect of processes and operations, including the components of formulating appropriate strategies for full access to information and compliance with the rules, regulations, and rules of carrying out processes; C) The dimension of consulting mechanisms and processes, including continuous and effective relationships with the audit committee, audit independence, and the process improvement suggestion mechanism; t) Internal control evaluation dimension including internal control and risk management, financial and operational supervision and cooperation rules and regulations with regulatory bodies and development of internal audit activities; d) The relationship between the dimensions of internal audit and the reporting of results, including the components of training senior executive and financial managers, creating and developing infrastructure, and preparing and compiling guide packages. The result of this study shows that internal auditors fulfill supervisory responsibilities, improve internal controls. They advise management on risk management policies, ensure that the organization complies with regulations and provides quality financial reporting.