Designing a paradigm model for the development of the internal audit profession based on grounded theory

The purpose of this research is to design a paradigmatic model for the development of the internal audit profession based on grounded theory. This research is a qualitative research in the field of inductive paradigm. In the present study, semi-structured interviews were used as a data collection tool and were analyzed using coding. In this research, purposeful sampling has been used to select the sample, and based on the principle of theoretical adequacy, this was achieved by using 15 interviews, and an abstract and more general model was extracted that expressed the main question of the research. Then, the qualitative research model was designed. For validity, internal agreement coefficient and reliability method of agreement between two coders were used. MAXQDA text analysis software was used to analyze the interviews. The results of the qualitative phase are extracted by using open interviews and collecting them from experts, "categories", "causal conditions", "contextual conditions", "intervening conditions", "strategies" and "consequences". Also, in the end, the final indicators were grouped in the two sections of the SWOT matrix and the stable balanced scorecard(SBSC). In general, 135 indicators approved in this research are divided into financial criteria, beneficiary criteria, process and operational criteria, learning and growth criteria, and legal and social criteria based on the sustainable balanced evaluation card. Also, these indicators were divided into threats, opportunities, weaknesses and strengths in the SWOT matrix, which can be used in the development programs of the internal audit profession in Iran.