Evaluating the Impact of Internal Audit Model Categories through Novel Technologies at Islamic Azad University
Keywords:
Islamic Azad University, Internal audit, Novel technologiesAbstract
The objective of this study is to evaluate the impact of internal audit model categories through novel technologies at Islamic Azad University. This applied and descriptive–survey study targeted all internal auditors, and a sample of 384 participants was selected using Cochran’s formula. Data were collected through a questionnaire developed based on the components of the grounded theory paradigm model. Structural equation modeling using the partial least squares (PLS) approach in SmartPLS software was employed for data analysis. Construct validity was assessed through confirmatory factor analysis and AVE indices, and reliability was confirmed via Cronbach’s alpha. KMO and Bartlett’s tests indicated adequate sampling and suitability of factor analysis. The results demonstrated that the causal, contextual, and intervening conditions had significant effects on the core category, namely “internal auditing using novel technologies.” The core category showed significant positive effects on strategies, and the strategies mediated the relationships between the core category and consequences. Most pathways exhibited factor loadings above 0.40 and t-values exceeding 1.96, confirming model fitness and hypothesis support. Key findings include the positive effect of improved internal audit quality on financial transparency (β=0.467, t=8.437), the significant effect of stakeholder accountability on rapid and reliable reporting (β=0.444, t=5.950), and the influence of internal control agility on continuous auditing (β=0.370, t=5.928). The findings reveal that the categories of the internal audit model utilizing novel technologies significantly contribute to enhancing internal audit performance, improving financial transparency, increasing efficiency, and strengthening internal control processes at Islamic Azad University. Novel technologies provide an essential infrastructure for modernizing internal auditing and aligning it with contemporary audit requirements.
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Copyright (c) 2025 Seyed Abdolhamid Cheragei (Author); Allahkaram Salehi (Corresponding author); Alireza Jarjarzadeh, Saeed Nasiri (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
