Explaining and Prioritizing Factors Affecting the Effective Evaluation of Internal Controls in Companies Listed in Tehran Stock Exchange Using a Fuzzy Approach

The present study aimed to explain and determine the importance of effective factors on the effective evaluation of internal controls in the companies listed on Tehran Stock Exchange (TSE) during 2018-2019. The initial variables of the model were identified by content analysis technique. Then, for screening the identified variables, the opinion of 19 academic experts in internal control who were selected using purposive sampling were collected. 68 indicators in the form of 8 main criteria were presented using fuzzy Delphi technique in two stages. Then, the factors were prioritized using pairwise comparison questionnaire and fuzzy network analysis process technique. The findings of prioritizing the factors indicate that among the main criteria, the characteristics of the internal auditor are the most important factor in the effective evaluation of internal control. Then, the structure of board of directors, the characteristics of the independent auditor, and the process factors are ranked in the next priority. Also, ownership structure as the least important criterion is in the eighths rank. Therefore, identifying, explaining, and considering the importance of prioritizing the effective factors on the evaluation of internal controls provides a ground for enhancing effective evaluation of internal controls