The Future of Internal Audit Profession: Scenario Analysis Method

Articles in Press

Document Type : Research Paper

Authors

1 Associate Prof., Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran

2 Ph.D. Candidate, Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran

10.22059/ijms.2025.372029.676518

Abstract

Background and objectives: Future research reflects how the reality of “tomorrow” is born from the change (or stability) of “today”. The uncertainty in the future justifies some lack of foresight and a precious opportunity for others. As it is known, an internal audit (IA) is performed by controlling financial resources in organizations and companies to prevent financial problems and errors and their consequences. Therefore, the future of IA was studied to avoid possible bitterness, predict possible events, and plan for them in the future.

Design/methodology/approach: A general outline of the future of IA was outlined using the scenario analysis method. The invited participants in the public sector, including university professors, researchers, IA directors (2020), and 30 participants were selected as a cluster. They exchanged views through the formation of specialized working groups and the outcome of the workgroup.

Findings: Based on the cluster and scale analysis methods, 5 possible scenarios outlined the art IA profession’s state. The results of the research indicated that the propulsion of laws will have the most important and effective role in the future of the IA profession, and then IT will create an IA platform.

Keywords

Main Subjects

Interdisciplinary Journal of Management Studies

Articles in Press, Accepted Manuscript
Available Online from 22 February 2025

Files

Share

How to cite

Statistics