data theory-based approach

The process of risk identification and analysis is one of the main components of an effective internal control system. Managers of economic enterprises and organizations are the owners and directly responsible for risks and the establishment of internal controls, but these risks are somewhat ignored by managers. The purpose of this research is to identify the factors affecting internal controls in order to reduce the risk of economic enterprises and provide an optimal model. The research method is the combination of quantitative and qualitative methods. In order to answer the research question, by sending a questionnaire to 70 experts in the field of auditing and accounting, according to the Kozo framework, the factors affecting internal controls to reduce the risk of economic enterprises were identified, and then data were analyzed using the statistical method of structural equations and Smart PLS software. In the qualitative part of this research, according to the results of the questionnaires, data analysis and targeted sampling, 12 experts were selected as participants in the research, while interviewing them and using the results of previous research on 6 factors including: risk assessment, security systems, framework and Organizational chart, strategy, reports and information and professional ethics were identified as effective factors in reducing the risk of internal control system and significant relationships between these factors were identified. Finally, the optimal pattern of implementing factors affecting internal controls in order to reduce risk was drawn. The results showed that the risk assessment factor with a factor loading of 16.670 had the highest effect and the reports and information factor with a factor load of 7.451 had the lowest effect on internal control to reduce the risk of companies.

According to the community conditions and the prevalence of COVID-19 disease, the evolution of education, awareness and familiarity of officials and managers with the concepts, attitudes and approaches of virtual education in the organization to achieve goals, respond to problems and establish a virtual education system. Efficient seems necessary. Therefore, the main purpose of this study is to design a model for providing virtual education in line with the strategies of the Social Security Organization.

The research method is applied in terms of purpose and using the data theory of the foundation qualitatively and sampling in a theoretical way and using targeted techniques (judgment) and snowball (chain), based on which to saturation Theoretical data, interviews with experts and experts of the organization were conducted.

The results of data analysis obtained through an open, centralized and selective coding process, led to the creation of data-based theory in the field of virtual education and the designed model includes causal, contextual, mediating, constituent elements. Shows the consequences and strategies for implementing a public policy.

The results of this study can be used by brokers and policymakers in order to increase the effectiveness of virtual training in the organization. Also, providing virtual education in the current situation, especially the common disease, is a basic need and enriches the theoretical gap in terms of literature and theoretical foundations. Finally, practical suggestions for improving virtual education were provided.