شناسایی نقش‌های کارآمد حسابرسان داخلی در نهادهای عمومی غیردولتی: مطالعه موردی شهرداری مشهد

محمدرضا نیکبخت; عزت اله    عباسیان; کاوه  مهرانی; مهدی  فرقانی

Authors

Mohammadreza Nikbakht Department of Accounting, Faculty of Management, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran Corresponding author https://orcid.org/0000-0001-7909-4967
Ezatollah Abbasian Department of Financial Engineering, Faculty of Management, University of Tehran, Tehran, Iran Author https://orcid.org/0000-0001-8364-6461
Kaveh Mehrani Associate Professor , Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran Author https://orcid.org/0000-0001-7426-4365
Mahdi Forghani Ph.D. Student, Department of Accounting, Faculty of Management, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran Author https://orcid.org/0009-0002-6310-626X

Keywords:

role of internal auditors, efficiency, optimal role constraints

Abstract

This study aimed to identify and explain the effective roles of internal auditors in non-governmental public institutions, with a focus on Mashhad Municipality. This qualitative study was conducted within an interpretive paradigm using the systematic grounded theory approach. The research population comprised managers, financial officials, audit-related personnel, and internal auditors of Mashhad Municipality. Participants were selected through purposive expert sampling, and eight individuals with direct professional experience in internal auditing ultimately participated in the study. Data were collected through in-depth, unstructured interviews, each lasting approximately 50 minutes on average. After verbatim transcription, the interviews were analyzed using MAXQDA through open, axial, and selective coding. Data analysis yielded 86 open codes, 17 axial categories, and four core categories. The four major roles identified were interaction with independent auditors, assurance services, advisory services, and issuance of internal audit reports. Advisory services were the most frequent axial category, with 12 open codes accounting for 13.95% of the total. This was followed by reviewing and recommending procedural improvements with 11 codes and 12.79%, identifying weaknesses with 9 codes and 10.47%, preparing reports for senior managers with 8 codes and 9.30%, and monitoring compliance with higher-level laws and regulations with 7 codes and 8.14%. Assurance services constituted the broadest core category in terms of the number and diversity of its subcategories. The findings showed that the effective role of internal auditors in Mashhad Municipality is multidimensional and extends beyond traditional financial control to include assurance, advisory services, process improvement, risk assessment, regulatory compliance, interaction with independent auditors, and reporting to senior management.

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