Identify and Prioritize Internal and External Factors Affecting the Audit Quality of the Court of Audit based on a Combination of SWOT-ANP-DEMATEL Techniques

Subject and Purpose of the Article: 

The purpose of this study is to identify and prioritize internal and external factors affecting the audit Quality of the Court of Audit based on a combination of SWOT-ANP-DEMATEL techniques.

The method of this research is based on the applied purpose and the nature of a descriptive research. The study population consisted of 16 experts of the Court of Accounts and sample during the years 2017 to 2018 and the  sampling method is purposeful. A interview and questionnaire was used to collect research data and DEMATEL and ANP techniques were used to weight and prioritize SWOT indicators.

The results show that according to the output of Super Decision software, the criterion of weakness has the highest priority among the main criteria and the index of rapid change, lack of transparency and non-reform of laws and regulations of the country has the highest priority among all existing sub-criteria.

Conclusion, Originality and its Contribution to the Knowledge:

 Conclusion that the most important factors affecting the audit Quality of the Court of Audit are paying attention to weaknesses, reforming, clarifying and rationalizing supervisory laws and procedures along with the use of new technologies and efficient manpower and establishing an appropriate payment and  appreciation system.