1
Bachelor of Accounting, East Tehran Azad University
2
PhD in Accounting, Al-Zahra University
10.22051/jera.2025.47254.3247
Abstract
Abstract
Risk-based internal audit is focused on evaluating the business process and strategic processing and evaluating the objectives, risks and controls of the organization. By identifying, evaluating and monitoring the company's risk, internal audit helps to ensure the adequacy of resources and that they are focused on priorities. This research examines the possibility of establishing risk-based internal audit in Iranian Offshore Oil Company. The statistical community studied in this research is the managers, heads and experts of Iranian Offshore Oil Company. The method of data collection in this research is descriptive-survey. The statistical population of this research is 1521 people, according to Morgan's table, questionnaires were distributed to 306 people and 207 healthy questionnaires were collected. 4 main hypotheses and 15 sub-hypotheses of the research were tested between 1401 and 1402. Also, structural equation modeling method and SPSS26 and smart-PLS softwares were used to analyze the data. The results indicate that there is a significant relationship between risk management and the role of the audit committee with the establishment of risk-based internal audit in Iranian Offshore Oil Company, and between the internal control system and the role of internal auditors in risk management with the establishment of risk-based internal audit in this company has no significant relationship.
GHAZIZADEH, A. and Hasani Azar Daryani, E. (2025). Feasibility Study of Implementation of Risked-based Internal Audit in Iranian Offshore Oil Company. Empirical Research in Accounting, (), -. doi: 10.22051/jera.2025.47254.3247
MLA
GHAZIZADEH, A. , and Hasani Azar Daryani, E. . "Feasibility Study of Implementation of Risked-based Internal Audit in Iranian Offshore Oil Company", Empirical Research in Accounting, , , 2025, -. doi: 10.22051/jera.2025.47254.3247
HARVARD
GHAZIZADEH, A., Hasani Azar Daryani, E. (2025). 'Feasibility Study of Implementation of Risked-based Internal Audit in Iranian Offshore Oil Company', Empirical Research in Accounting, (), pp. -. doi: 10.22051/jera.2025.47254.3247
CHICAGO
A. GHAZIZADEH and E. Hasani Azar Daryani, "Feasibility Study of Implementation of Risked-based Internal Audit in Iranian Offshore Oil Company," Empirical Research in Accounting, (2025): -, doi: 10.22051/jera.2025.47254.3247
VANCOUVER
GHAZIZADEH, A., Hasani Azar Daryani, E. Feasibility Study of Implementation of Risked-based Internal Audit in Iranian Offshore Oil Company. Empirical Research in Accounting, 2025; (): -. doi: 10.22051/jera.2025.47254.3247
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