Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 Articles in Press 2026 06 17 A Value Focused Cognitive Mapping of Intelligent Auditing Maturity under Industry 4.0: An ISM MICMAC Analysis in an Emerging Economy 24407 10.22034/ijfma.2026.79294.2377 EN Abbas Dastanpour Hossein Abadi PhD Candidate, Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran Naser Izadinia Associate Professor, Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran 0000-0002-5033-6026 Amin Rostami Assistant Professor, Department of Accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran 0000-0002-2156-0918 Journal Article 2026 05 17 This study aims to develop a comprehensive framework for the development of intelligent auditing within the context of Industry 4.0. Given the rapid advancement of technologies such as artificial intelligence, big data analytics, blockchain, and automation, the auditing profession is undergoing fundamental transformations that traditional maturity models are unable to explain or guide effectively. In this research, using a value focused thinking approach, the core values and fundamental objectives of intelligent auditing were first identified. Subsequently, employing interpretive structural modeling (ISM) and MICMAC analysis, the causal and hierarchical relationships among the influential factors were explained. Data were collected through a systematic literature review and the judgments of 12 experts in auditing and digital transformation. The results indicate that institutional and regulatory, human and skill based, and organizational and cultural factors play a driving and foundational role, while intelligent technologies are largely dependent on the maturity of these underlying layers. The proposed framework provides an analytical roadmap for the gradual transition from traditional auditing to intelligent auditing and can serve as a basis for strategic decision making by auditing managers and professional policymakers.