Developing a Synergy Model between the Supreme Audit Court and Internal Auditing Using a Grounded Theory Approach in the National Iranian South Oilfields Company
Keywords:
Supreme Audit Court, Internal Auditing, Financial Oversight, Public Trust, National Iranian South Oilfields CompanyAbstract
This study aimed to identify key factors influencing the synergy between the Supreme Audit Court and internal auditing in the National Iranian South Oilfields Company and to propose a conceptual model for improving financial transparency and public trust. This qualitative study employed grounded theory methodology. Data were collected through semi-structured interviews with 12 experienced experts and senior managers in auditing and financial oversight. Purposive and snowball sampling were used until theoretical saturation was reached. Data were analyzed inductively through open, axial, and selective coding. To ensure the credibility of findings, expert review and model refinement were performed. The results revealed that effective synergy depends on having clear and precise financial and regulatory frameworks, strong managerial support and commitment, transparent and accessible financial data, organizational readiness and a culture of audit acceptance, and high professional and technical competencies among auditors. Key strategies included strengthening legal frameworks, promoting audit and oversight culture, utilizing advanced information technologies, enhancing inter-institutional collaboration, and empowering human resources. Outcomes of this model comprised improved financial transparency, increased effectiveness of oversight, stronger accountability, enhanced institutional coordination, and greater public trust. The proposed model serves as a practical roadmap for oversight bodies and senior managers in the oil and gas sector to overcome structural, legal, and cultural barriers, strengthen technological and human resource capacities, and ultimately improve financial oversight and restore public confidence.
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Copyright (c) 2025 Aref Bouzar (Author); Ali Mahmoudi (Corresponding author); Ali Hossein Hosseinzadeh, Parisa Zolfaghari (Author)
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