Explanation and prioritization of factors affecting the effective evaluation of internal controls

An organization's internal control includes policies and methods that are created to provide relative (logical) assurance of achieving organizational goals. In an advanced structure of internal controls, the possibility of error and fraudulent and illegal behavior can be minimized. The existing models for evaluating internal controls are: Kozo committee framework, Qubit model and the report framework of the Internal Auditors Research Foundation. In the meantime, the most well-known and most common framework is provided by Kuzo's report. The research data was collected by mixed exploratory method. Qualitative data was obtained through extensive review of reliable sources in the field of internal controls, and using coding through content analysis, the primary variables of the model were identified; From 483 initial codes, 48 indicators were extracted, which were categorized into 7 dimensions. The statistical population of the research included knowledgeable experts and professional and academic experts in the field of internal controls, using the snowball sampling method, 11 experts were selected as a statistical sample. Their opinions were obtained during 1401. Among the core codes extracted (qualitative part), the category of developers of rules and standards in 8 propositions, ownership structure in 6 propositions, structure of the board of directors in 9 propositions, characteristics of the internal auditor in 7 propositions, company characteristics in 5 propositions, The industry is included in 8 propositions and the characteristics of the independent auditor are included in 8 propositions and in the model. The results of the research indicate that the characteristics of the independent auditor are the most fundamental factors in evaluating the effectiveness of internal controls. Then the structure of the board of directors is in the second level, the characteristics of the internal auditor are in the third level of influence, and finally, the compilers of laws and standards, ownership structure, industry characteristics and company characteristics are respectively the most influential factors in evaluating the effectiveness of internal controls.