Presenting a Proposed Model of Operational Audit Quality in the Iranian Public Sector Using a Grounded Theory

The audit system is one of the active subsystems in the accountability system that plays an important role in assessing the accountability of public sector bodies. Operational Audit As part of a comprehensive audit system that uses innovative ways to evaluate the efficiency, effectiveness and cost-effectiveness of public and operational financial resources, it plays a role in evaluating the types and levels of accountability. The purpose of the present study is to present a model for the quality of operational audit in the public sector of Iran, considering the environmental characteristics and the prevailing conditions in the country. In this regard, according to the exploratory approach of research and utilization of qualitative approach, grounded theory method has been used. To this end, through in-depth interviews with 26 experts with operational audit expertise who have had extensive experience in the field, we examined the factors affecting the quality of operational auditing and finally the "Integrated Model of Operational Audit Quality in Iran", including Causal conditions, confounding factors and context, as well as strategies for achieving operational audit quality and their consequences are presented. In this research, the quality of operational auditing has been investigated using a systematic approach and with a view to all the components of the governing system in the Iranian public sector system.