Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis

The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis.

The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling and from the perspective of financial statements, But in a small section 23 of the Court of Auditors.

The results showed that, in line with the concept of inertia that indicates maintaining the independence of auditors, the internal control source component as a positive driver of inertia capability should be enhanced as it strengthens the capacity of auditor behavioral and functional independence.

Conclusion, Originality and its Contribution to Knowledge:

 This study has strengthened the behavioral independence and practice of auditors in judging and its results can help to better understand the pragmatic functions of auditors of the Court of Audit.