delphi method

The purpose of this research is to know and understand the current situation of internal audit in Iran and to identify the components and finally to present and compile a suitable cultural model in organizations on the development of internal audit according to the conditions of Iran. For this purpose, the proposed model was examined and first by using the method of content analysis, literature and theoretical foundations to identify the primary components and the coding method and foundation data theory to identify the final cultural components related to the development of internal audit in Iran and from The Delphi method was used for its validation.The findings of the research showed that the cultural components in organizations can be effective in the development of internal audit in Iran: Includes: 1-organizational factors including: 1-component; 2-Extra-organizational factors including 5 components 3- Individual factors including 5 components 4- Management factors included 10 components and 5- Laws and regulations factors included 4 components. The results of this research can contribute to the improvement, creation and development of internal audit by paying attention to the cultural category in organizations and determining the impact of internal audit on the promotion of culture in Iranian organizations. Also, our research can lead to the improvement of the position of internal auditors, which is also mentioned in the instructions of the Stock Exchange Organization and the internal audit charter, and on the other hand, the opinion of the board members and senior managers on the cultural components that influence the development of auditing attract internal in organizations. Also, the results of this research can help auditors in promoting the organizational culture and attract senior managers to the cultural components affecting the underdevelopment of internal audit.

Money laundering is a way to bring illegal money from criminals into the legal economic system. The methods of money laundering in the banking system are very different. The smurfing method, the use of rental accounts, the use of bank safe deposit boxes and many other cases are among the money laundering methods in the banking system. Banks should develop appropriate mechanisms to prevent money laundering. Auditing can be a useful control mechanism. The purpose of this research is to identify the audit components in the detection of money laundering in banks, which ultimately determines the importance of the relevant factors. For this purpose, the Delphi method was used to identify the components and the Analytical Hierarchy Process was used to rank them. In these methods, the opinions of 10 experts familiar with the subject, who were mainly working in the audit and money laundering department of banks, were used. Kappa index and opinions of two professional evaluators were used for the final verification of the components. Finally, Delphi and Kappa findings identified 6 main components and several sub-components for each component. Matrix calculations also showed that environmental components, legal components, compliance test components, content test components, internal audit components and risk management components are more important in identifying money laundering. Therefore, money laundering needs extensive structural reforms in the political, economic and cultural environment of the society. This research provides instructions to money laundering stakeholders in reducing money laundering in banks in the current situation. Improving the environment and laws should be part of the main anti-money laundering programs.

The validity of the audit depends on the correct judgment and diagnosis of the auditors. Recognizing matters of universal importance has an impact on auditors' comments and ultimately improving the decision-making of the key stakeholders of the unit under review. The main goal of the current research is to provide a model for detecting widespread significant distortions in audit reports. The current research is exploratory and the main research tool is Delphi questionnaire and analytical hierarchy process (AHP). For this purpose, first the factors (criteria) affecting the detection of widespread significant distortions in audit reports were identified by studying the research literature and asking the opinions of 10 experts in the audit field. These factors include 4 main axes (1) factors related to the unit under consideration (with five sub-factors); (2) factors related to the auditing firm (with seven sub-factors); (3) auditor-related factors (with three sub-factors); (4) environmental factors (with eight sub-factors). The findings of the matrix calculations of the analytical hierarchy process (AHP) questionnaire showed that the factors related to the unit under consideration are the most effective factors in detecting significant distortions in the audit reports. The characteristics of the financial team, standards and rules and regulations, the auditor's qualification and the level of accountability were also the most important sub-factors. This research has value in better recognizing the widespread important distortions in the audit reports in order to increase the credibility of the profession and improve the decisions of the key stakeholders of the units under review.

The auditors' performance evaluation process includes evaluating and conveying feedback to the auditors. The purpose of the research is to evaluate the performance of independent auditors based on the data theory of the foundation. The present research method is fundamental in terms of its purpose and exploratory and survey in terms of its nature. In the current research, using a qualitative approach and with the help Grounded theory and using in-depth interviews, 31 managers and audit partners were interviewed in 1401 in order to understand their subjective meanings of the approach of evaluating the performance of independent auditors in the audit process. The data was analyzed using the open coding method in the Grounded theory, and with the help of the paradigmatic approach, categories emerged and were presented in its format. Finally, using the Delphi method, a researcher-made questionnaire containing 17 questions from the interviews was prepared and approved. The model obtained by professional experts, completion and the obtained results show the efficiency and effectiveness of the said model. SPS version 25 software was used for data analysis. The results of the show that the goal-oriented approach is effective in evaluating the performance of the personnel of the institutions according to the statistical findings. Given the limited scope of previous research and the lack of comprehensive research in Iran, the designed model, which is multifaceted, provides a broad view of evaluating the performance of independent auditors based on a goal-oriented approach, which can be used in audit quality improvement programs.

The occurrence of a large number of scandals and financial corruption in some Iranian city councils and municipalities in the last decade shows evidence of unethical and irresponsible practices from the economic, social, and environmental dimensions. Also, the development process of cities and the consequent increase in municipal revenues, on the one hand, and the lack of proper supervision on the performance of municipalities due to the existence of the city council, on the other hand, have increased the power and authority of municipalities. Thus, municipalities face increasing pressure from citizens to have a broad attitude regarding their goals and activities in economic, social, and environmental dimensions. Sustainability reporting is one of the main drivers of change in the company's sustainability activities. Preparing a sustainability report can influence change in public sector organizations. Regarding the advantages of sustainability reporting in the various companies, including public and governmental organizations, to preserve the social rights of citizens, environmental resources, and the economic benefits of shareholders, the primary purpose of this research is to understand the current situation of sustainability reporting in municipalities, explaining its dimensions and indicators, and finally presenting a sustainability reporting model for municipalities.  The current research consists of three steps: 1. Identifying sustainability concepts and keywords in the literature using content analysis techniques; 2. Identifying the primary indicators of the topics discussed in the focus group using the coding method, 3. Using the method Delphi (which is conducted to validate the dimensions and indicators identified in the second stage), and 4. Finally, it will present the final sustainability reporting model for Iranian municipalities. In the first step, keywords that are used for sustainability reporting using the method of content analysis of sustainability reports of different cities (such as Sydney, Toronto, KF, Florida, and Dubai) and guidelines related to the field of sustainability (such as ESG, GRI, IFC, ISO26000, SASB, and CDP) were extracted. The necessary information was collected through the focus group in the second step, and the topics were discussed. The participants were selected from a group of experts from the Iranian municipalities (financial and economic, urban services, and green spaces). These people had the necessary knowledge, experience, expertise, scientific and professional sincerity in different ways and based on specific research. After identifying dimensions and indicators, we prepared and set up a questionnaire in the third step and distributed it to the experts from municipalities and other stakeholders. The Delphi method was used to create consensus and to screen sustainability categories. Finally, a proposed model of sustainability reporting for Iranian municipalities was presented. The findings show that the dimensions of sustainability reporting in municipalities include "economic", "environmental", "work and production", "management and human capital", "determinants of excellence and progress", and "reporting characteristics". Also, four indicators of economic performance, the economic conditions of the stakeholders, the municipalities' economic conditions, and the country's macroeconomic conditions are related to the economic dimension. Four indicators, including compatibility with the environment, environmental sustainability, infrastructure and facilities, and the allocation of facilities and privileges, are related to the environmental dimension. Six indicators, including sustainable supply chain, legal requirements, sustainable intellectual interaction (human capital), adherence to legal payments, use of technology, and corporate governance, belong to the work and production dimension. Six indicators of effective communication, ethical characteristics of accountants, the relationship between employee and manager, management ability, expert managers, and expert forces belong to the management and human capital dimension. Four indicators of participation and development of valuation methods, dealing without discrimination with offenders, criteria for determining rights and benefits, and responsibility and social involvement belong to the dimension of determinants of excellence and progress. Seven indicators, including accounting records, timeliness of report, compliance with accounting principles, neutrality of the report, report transparency, sources of collecting the report, and qualitative characteristics of the information, are the report's characteristics dimension. Sustainability reporting can be considered as a solution for making changes in the organizational management of municipalities, transparency in all municipal matters such as financial (economic), urban services and green space (environmental), social responsibility, and reacting to the requirements of all stakeholders. Exploring the sustainability reports of various cities in the world showed that they have no limitations on how to present and use the dimensions and indicators included in the current guidelines and standards, such as GRI, CDP, and SASB, to prepare the sustainability report. They do not follow a specified routine. In other words, in order to legitimize themselves, in line with accountability, these organizations voluntarily disclose sustainability reports. The results of this research can be utilized as a practical step to create the necessary understanding and motivation for sustainability reporting and to attract the managers' and regulators' attention to incorporate sustainability reporting in their voluntary or mandatory reporting to stakeholders with a sustainable development perspective.

The quantitative growth of audit firms and increased competition among them, along with the lifting of advertising restrictions in recent years in other countries, have contributed to the growth of marketing and its techniques in audit firms. This research falls into the category of applied-exploratory research. Initially, the marketing techniques of audit firms were identified through semi-structured interviews with 26 auditing experts using purposive sampling. In the second step, the final marketing techniques were determined by employing a fuzzy method in two stages through a survey of 10 auditing experts. Finally, the techniques were ranked and weighted using the Delphi method. The study population consisted of partners, CEOs, individuals with experience in the High Council of Iranian Association of Certified Public Accountants, as well as individuals with experience on the Board of Directors of the Iranian Association of Certified Public Accountants. The results showed that techniques such as formal documentation, improving the quality of audit reports, and providing free consultancy services were of the highest priority, while training good ambassadors was of the least priority. These findings indicate that most of the methods used by audit firms are generally not based on the requirements of professional behavior, which can pose irreparable damage to the credibility of the profession in the long run. These findings can be useful for audit policy makers in terms of formulating principles, regulations, and authorized auditing procedures.Keywords: Marketing, Audit Firms, Professional Behavior, Fuzzy Method, Delphi MethodJEL classification: M14

Abstract Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.Research In order to identifying the effective factors on the effectiveness of the internal control system of government institutions and organizations, while reviewing the studies, a semi-structured interview was conducted using the qualitative method of theme analysis. In this research, the fuzzy Delphi method was used to rank and find the degree of importance of the factors. The interviewed experts were 18 university professors and top managers of government organizations and experts in the audit field with an emphasis on the internal control system.Research Data analysis shows 6 main themes including individual, performance, legal, managerial, environmental and organizational components, which are effective in the effectiveness of the internal control system of government institutions and organizations.Conclusion, originality and its contribution to knowledge: Based on the results of the research, government institutions and organizations can make their evaluation multi-dimensional and by relying on identified and refined factors in individual, performance, legal, managerial, environmental and organizational dimensions, measure the internal control of the institutions and organizations under investigation and Finally, more comprehensive decisions will be made based on the opinion of experts and scientific foundations.

Today, low efficiency and effectiveness, lack of economic efficiency and environmental problems are the major challenges of the Iranian public sector. To solve these challenges, it is possible to gradually improve the processes of public sector by providing an appropriate model of performance auditing. Therefore, the purpose of this study is to analyze the literature to extract the basic elements of performance auditing with process and content approaches to provide a model using the Capability Maturity Model Integrity for the public sector of Iran. This research was conducted by mixed exploratory and Delphi methods and modeling.100 members of performance and operational auditing experts were selected by snowball method as a research sample. To collect data, library(with combined techniques of resource review) and field study methods were used. The data collection tool is questionnaire. To analyze the data, combined analysis was used using coding and data conversion techniques ,and application software. Findings First, (7)factors and (127)dimensions as the basic elements of performance auditing were extracted by exploratory method and approved by experts. Then, Performance Audit-Capability Model for the public sector of Iran was designed and validated in the form of matrix. The conclusion is that this model describes a roadmap and evolutionary path and its goal is to develop performance auditing to the highest level of professionalism to improve processes.

The degree to which users of financial statements rely on auditing depends on the quality of the audit performed . despite the importance of audit quality for the stability of financial and capital markets, much of the research that examines this issue still discusses the definition of components and criteria for measuring audit quality . because the quality of auditing is multifaceted and several factors directly and indirectly affect it . factors related to the work environment such as spirituality and moral atmosphere can play a role in this regard . this article, which is part of a research, aims to develop and refine the effective components and indicators in this filed. Therefore the purpose of this study is identifying the components and indicators affecting the quality of auditing based on spirituality and moral atmosphere in the workplace and also to ranking of its components . in order to conduct this research that was done in 1399, through Delphi method , the theories of fifteen experts were collected in two stages in the form of interviews and questionnaires . The obtained data were analyzed in the final step using Shannon entropy technique . Findings showed that the most important dimension affecting the improvement of audit quality is the leadership style . followed by organizational, psychological and individual dimensions , respectively . Finally , 4 dimensions , 12 components and 52 indicators were identified , the weight of the dimensions and the order of their importance are shown .

The performance audit literature and experiences of researchers show that there is no any framework for the basic elements of the performance audit in the public sector of Iran. A framework for explaining what we do and a guide for choosing the right thing to do and dealing with what will happen next. The purpose of the research is to identify the basic elements of performance audit in the public sector of Iran (based on process and performance audit capabilities models). This research has been done with a mixed exploratory approach and in terms of nature and content based on Delphi's research method. In this research, 100 experts from the field of policy and management of performance and operational audits (senior, intermediate and operational) from the Supreme Audit Court of Iran, Auditing Organization of Iran, Mofid Rahbar Auditing Institute, member institutions of the Society of Certified Public Accountants of Iran and faculty members of governmental and non-governmental universities of Tehran province were considered as the research sample. The chain sampling method (snowball) was used to identify and select experts. In order to collect the information required for the research, the method of documentary (library) studies was used. By looking at the process and content, the basic elements of performance audit of the public sector of Iran were identified and classified in two levels of key factors and dimensions. In order to ensure the verification of the identified basic elements, Delphi's research method was used. Data collection tools a research-based questionnaire was used. Excel and SPSS 24 software were used to encode and analyze the collected data. The results of the research provide a list of 7 key factors including annual performance audit planning, performance audit scheduling, perform performance audit (test), performance audit reporting, follow-up on the implementation of performance audit recommendations,improving and ensuring the quality of performance audit, and resolve disagreements in performance audit. Also, 127 dimensions include 15 dimensions below the first factor, 44 dimensions below the second factor, 23 dimensions below the third factor, 24 dimensions below the forth factor, 5 dimensions below the fifth factor, 9 dimensions below the sixth factor and 7 dimensions below the seventh factor. This framework can help to provide a new model of performance audit process and performance audit capability model for the public sector of IRAN, as well as to define the variables that are performed in future researches in the field of performance audit.

 Audit committees are one of the main pillars of the corporate governance system. The short history of the establishment of audit committees in Iran has brought many challenges to its implementation. In this study, various aspects of the challenges of the Audit Committee in Iran and its promotion strategies were investigated for the first time, using a qualitative approach and with the help of contextual theory and the use of in-depth interviews, the main stakeholders of the Audit Committee. The study was completed by 31 interviews using the snowball method. The research data were analyzed using open, central, and selective coding, which is specific to the contextual theory approach, to obtain an integrated model of all determinants in interviews and notes. The identified factors have been tested using Delphi method.Based on the obtained results, the most important challenges of implementation and obstacles to the implementation of efficient audit committee were classified and presented in a multifaceted manner, including regulatory, environmental and cultural characteristics. The findings indicate many challenges in various dimensions for the implementation and implementation of an efficient and quality audit committee in Iran. A selection of research data and challenges in various dimensions were also presented at the end. Finally, the model obtained from the interviews was approved by two of the participants and two professional experts.

The present study was conducted to identify the revenue generation methods of Saveh Municipality using the Delphi method. The present research is in the field of applied research in terms of purpose, because it focused on finding a solution to a problem in the real world. It was also descriptive / survey in terms of research method. The statistical population of the present study is the managers and experts of Saveh municipalities. The number of people who are placed in the Delphi panel as respondents is usually between 10 and 15 people. In this study, with the aim of identifying municipal revenues after reviewing and searching in the literature and similar studies, the Delphi method was used. After obtaining the methods (qualitative and identification part), then we proceed to rank these factors by AHP method. The results of Delphi were as follows: Experts at this stage have eight indicators: holding training courses for applicants, creating multi-purpose centers, investing in creating recreational facilities, developing the tourism industry, setting local tolls, optimal use of land and urban spaces , Have suggested the use of financial markets and the issuance of municipal bonds, and believe that these 8 indicators can be effective in collecting bank receivables. The results of the ranking by AHP showed; Among the above dimensions, the factor of unstable income sources with a weight of 0.297 with the highest weight, the factor of sustainable income sources with a weight of 0.257 in the second priority were ranked as revenue generation methods of Saveh Municipality.

The social security organization provide a wide range of services and each has its own content and complexity. Providing an appropriate model for calculating the cost of services, helps the managers in decision making and planning to improve existing service provision and to make better evaluation of operations to increase efficiency and effectiveness of various activities. In this research, we try to identify and categorize different types of provided services in the long term payments Unit of branch no. 22 in Tehran and to determine and categorize the cost centers in it, and design an activity-based costing system to determine the cost of services providable in this unit. In order to understand the activity centers, determine the cost motivators and confirmation of the proposed model, Delphi technique is used and Delphi technique data, analysis and results are used to design a costing model. The proposed system is designed in eight stages, first the departmental costs are divided into administrative and personnel costs. Then the activities which have a share in these costs are identified. Subsequently, by using Delphi's data collection procedures, specific cost motivators are identified and costs are linked to activities. Finally, by determining the appropriate motivators, allocation of costs to services (retirement pension, disability and death) are done.

Literature shows that a great number of research about different areas of internal audit have been accomplished; however, there is no any framework for the key elements of the internal audit neither in Iran nor in other countries. In this research, to determine the key components of the internal audit, the literature is assessed utilizing the content analysis; then the key elements of the internal audit are classified into some concepts and factors. Ultimately, in order to validate these concepts and factors, the Delphi Method is employed to evaluate the opinions of internal audit experts and professionals. The results show five concepts, including key features of the IAF, managing the internal audit activity, services and role of IAF, professional practices and organizational relationship, and 17 other key factors like competence, interactions with board, audit committee and senior management (management support), outsourcing, employee management, assurance and consulting services, IAF performance evaluation (quality assurance and improvement program), organizational independence, and so forth which are entirely verified by internal audit experts and professionals. This framework relying on the related literature in the field of internal audit could be contributory in describing variables for future studies.