International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Recognition and Rating of Operationalization and Influencing Factors on Internal Audit Effectiveness in Ministry of Health and Medical Education by matrix mathematic calculations

Document Type : Original Article

Authors
sasan jamshidi 1
Babak Jamshidinavid 2
Mehrdad Ghanbari 2
Farshid Khirollahi 3
1 PhD student, Department of Accounting, Kermanshah branch, Islamic Azad University, Kermanshah, Iran
2 Assistant Professor, Department of Accounting, Kermanshah branch, Islamic Azad University, Kermanshah, Iran
3 Assistant Professor, Department of Accounting, Razi University, Kermanshah, Iran
10.30495/ijfma.2025.78115.2206
Abstract
Subject and Purpose of the Paper: Public sector should be expected not only to consider potentially influential factors of Internal auditing, but also to assess their actual impact in the public sector through well-defined indicators. influential factors and how the effectiveness of Internal auditing are quantified or operationalized very important. The purpose of this research is Recognition and Rating of Operationalization and Influencing Factors on Internal Audit Effectiveness in public sector.
Research Method: This research is practical and exploratory. The Delphi (12 experts) was used for identification and the Analytical Hierarchy Process (20 experts) was used for ranking.
Research Findings: The components affecting the effectiveness of internal audit included objective and subjective effectiveness, and the operationalization components of internal audit effectiveness were identified in two dimensions of supply and demand. The most important component of objective effectiveness was the time to resolve internal audit findings, and the most important component of subjective effectiveness was the effectiveness of internal audit perceived by the stakeholders. From the supply side of operationalization, the ability of the internal audit department to perform activities was also the most important component, and from the demand side, management support from internal audit was the most important component.
Conclusion, Originality and its Contribution to the Knowledge: Effectiveness and operationalization are two important dimensions of internal audit effectiveness. by considering the increasing importance of internal audit in the public sector in recent years, the results of this research are effective in increasing the effectiveness of internal audit.
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