models and variables have been identified to identify the factors

Despite the past and present value of auditing, what may be of concern is the role that auditing will play in the future. The bottom line is that traditional auditing is heavily influenced by the growing power and capabilities of information technology systems. In this research, related models and variables have been identified to identify the factors affecting e-auditing in government agencies and affiliated to the Iranian government.

Content analysis method was used to identify the variable. The interviews were coded using maxqda software. The results showed that the results of defining the qualitative data collected using the interview tool, 62 open codes among 171 concepts were identified.

Then, based on the studied models on research variables, general criteria were extracted. In this study, the sample size has been considered to the extent of saturation of experts and specialists who deal directly with this issue in government and government-affiliated agencies in Lorestan province, Koohdasht city. In this research, the opinions of 10 experts have been collected.

Finally, based on the results, 10 categories have been identified, including electronic audit information, electronic audit infrastructure,