Identify barriers and provide a model for implementing a risk-based audit system in Iran

The purpose of using risk-based auditing is to increase the efficiency and effectiveness of auditing, because by determining the type and nature, timing and scope of content tests in a reasonable way and with the ability to be fully responsive, the reviews are done to the appropriate extent. The result of the time spent changes to a more logical level. In the general audit plan, in case of reliance on internal control system, content tests are limited and in case of non-reliance on internal control system, more extensive content tests are predicted and performed. The purpose of this study was to identify barriers to implementing a risk-based audit system in Iran. For this purpose, 200 experts were selected from the auditing experts who constitute the statistical population of this study. This selection was done randomly and data were collected from samples. For this purpose, using the confirmatory factor analysis method, the reliability and validity of the questionnaire were first investigated and then the model considered for this study was evaluated and analyzed through the structural equation method. After the analysis, it was found that the questionnaires and collected data were completely approved in terms of structure, validity and reliability, and final analyzes could be performed based on them. Through the analysis of structural equations, it was found that the final model has a significant relationship and the model is confirmed that this model is the result of a qualitative analysis extracted through the ISM model.