Investigating the Barriers of Implementation of the Risk-Based Audit System in Iran

The purpose of this study was to identify barriers to implementing a risk-based auditing system in Iran. Content analysis was performed using a qualitative method and the statistical population was the community of auditors and members of the community and the Association of Certified Auditors, which was selected by purposive sampling of 20 people. The method of analysis of this research was qualitative and based on the Interpretive Structural Modelling (ISM). Findings show that in this study, the factors are in 9 levels, in the highest level of factors are the emphasis of universities on the theory, complexity of operational and practical implementation of the audit system based on the risk of instructions and the lack of professors. It is dominated by taste management and is at the lowest level of technical challenges. It should be noted that the factors that are at a higher level are less effective and are more affected by the factors at lower levels. These strategies can lead to the adoption of guidelines and the complexity of the operational implementation of the risk-based audit system in an organization.