Designing Casual Model to Eliminate Weak Points of Implementing Internal Controls in Educational Institutions Fuzzy Dimetal Technique

Subject Areas : Finance

mohsen farahmand ¹ , Mohammad Mahmoodi ² , Amir Reza Keyghobadi ³

1 - Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran
2 - Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran
3 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran

Received: 2023-09-20 Accepted : 2023-12-19 Published : 2024-02-04

Keywords: internal controls implementation weak point, Educational institutions, Fuzzy Dimtel method,

Abstract :

Today, internal controls have grown so dramatically that we see its progress towards internal consulting in the company's risk management operations. The current research was carried out with the aim of designing a causal model to eliminate the weak points of implementing internal controls in educational institutions according to the Fuzzy Dimtel method. This research is of mixed type (qualitative-quantitative) in terms of nature and content. Information of this research is related to 15 experts in educational institutions (Azad University, higher education, non-profit institutions), which constitute the statistical sample. This research is descriptive in terms of data collection and analysis, practical in terms of purpose, and documentary in terms of method. In order to collect data, the tool of paired comparison questionnaire is used. The results of this research showed that the four main factors of risk components, operational risk, independence of the board of directors, and institutional ownership have an effect on the weak implementation of internal controls. Also, Dimtel's method showed that the factor of independence of the board of directors with an average influence of 18.740, the factor of institutional ownership with an average impact of 9.497 and the factor of risk components with an average impact of 8.742, are among the influential factors. On the other hand, operational risk factor with an influenced average of 14.975 is an influenced factor.

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