amir ghorbaniyan

The passage of time and changing traditional management theories to focus on social and human values led to new theories such as organizational citizenship; although these changes gradually took on a more coherent form of corporate engagement as an important part of citizens in society, they initially neglected to focus on the structural form of organizational behavior, trying to identify individuals' participation and effectiveness only within the organization. The development of effective social characteristics can play a more comprehensive role in the social identity of individuals and companies in the macro. Internal auditing to improve the level of financial transparency of companies is now considered a structural requirement within companies; in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with corporate citizen responsibility procedures that can increase the sustainability of financial reporting. This study aims to evaluate the Consequences of Green Internal Audit Corporate Citizen.

The method of the present research is applied, and due to the nature of the result in the methodology based on the development approach, an attempt has been made to identify and prioritize the green consequences of the internal audit of the corporate citizen based on fuzzy analysis. This issue, due to the incoherence of the theoretical framework, can help to increase the perceptual effectiveness, both thematically and analytically, through a developmental approach in the outcome dimension. Also, in terms of data type, this research is in the category of mixed research, which seeks to describe and survey the research topic through qualitative and quantitative analysis. Regarding strategy, this research is based on mathematical models and operations research, which can be considered analytical-mathematical research. Therefore, research needs a strong argumentative basis to explain and justify the reasons. This support is provided by searching the literature and theoretical discussions of research and compiling general propositions and theorems about the phenomenon under study in this research in the qualitative part and based on Meta-synthesis. The research period is one year.

After performing the critical evaluation process, it was determined that 5 studies were excluded from the total of approved studies because they scored below 30. Then, with the identification of 8 main components as the main basis of the green consequences of the internal audit of the corporate citizen, they were selected based on the highest frequency in the approved research. The identification of 8 main components as the main principles of the green consequences of internal audit of the corporate citizen were selected based on the highest frequency in approved research. Therefore, the result in the qualitative section, according to the two Delphi rounds, confirmed all the components of the research based on the agreement coefficient and the mean. Finally, based on fuzzy analysis, it was found that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which, in terms of fuzzy weight gained, has priority over other consequences.

by analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders is to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment. This is the first study to exemplify environmental sustainability by focusing on the internal auditing of corporate citizens. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature. Compliance with environmental requirements will remove any ambiguity regarding the impact of the company in increasing environmental pollution, and by strengthening the environmental infrastructure of the company, it will reduce its role in increasing climate pollution and will turn it into companies that adheres to the interests of future generations. The role of internal auditors, in line with the corporate citizen theory towards the stakeholders, is to comply with the same requirements and powers that the upstream institutions in the capital market and financial reporting standards have formulated, and adherence to it can increase the level of transparency of financial reporting in various fields, especially the environment, and improve the level. Environmental norms and a green reporting culture in the company will help.

Internal auditing in order to improve the level of financial transparency of companies is now considered as a structural requirement within companies, in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions in order to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with their corporate citizen responsibility procedures that can increase the sustainability of financial reporting. The purpose of this study is Expanding of Corporate Citizen Theory in Evaluating Internal Audit Functions Green.

This research is methodologically in the category of developmental and combined research. In this study, two Meta-synthesis and Delphi analyzes in the qualitative section were used to identify the green consequences of corporate citizen internal audit and Type-2 Fuzzy Inference Systems (FIS2) to determine the most effective consequences identified at the capital market level.

The results in the qualitative section indicate the existence of 15 confirmed studies and the determination of 8 Consequences Green Internal Audit Corporate Citizen, which were confirmed in two stages of Delphi analysis with the concept of internal audit of the corporate citizen. Based on the results of the quantitative part, Type-2 Fuzzy Inference Systems (FIS2), it was determined that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which has priority over other consequences in terms of fuzzy weight.

In analyzing the result, it should be stated that the role of internal auditors in line with the corporate citizen's theory against the stakeholders is to comply with the requirements and authorities developed by upstream institutions in the capital market and financial reporting standards. To help financial reporting in various fields, especially the environment, to raise the level of environmental norms and green reporting culture in the company. In analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders are to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards, and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment.

With changes in capital markets over the past few years, derivative financial instruments are referred to as a set of contracts whose value is based on assets and can help control risk and higher returns in investor decisions. corporate citizen internal auditing is an optional activity and beyond what is expected of a business's internal controls, and can develop a more dynamic form of corporate-stakeholder communication by developing performance feedback through financial reporting. This view tends to provide a concept of corporate citizen internal auditing that looks at humanitarian activities as a corporate governance strategy and by creating a sustainable society, a healthy environment and transparent political environment, it can pave the way for the profitable activities of the company and while protecting the interests of external stakeholders, while ensuring the interests of internal stakeholders of companiesThe purpose of this research is estimate the limitations of using derivative financial instruments in the Iranian capital market. 

This research is mixed in terms of data collection methodology, because the lack of a theoretical framework of the limitations of financial instruments has led to the use of these instruments, at least at the level of the Iranian capital market is not fully integrated. Therefore, first, through the process of Meta synthesis and Delphi as the basis of analysis in the qualitative part, an attempt was made to determine the dimensions of the limitations of using derivative financial instruments and then its reliability was examined to determine the theoretical consensus. It has been used in the quantitative part of the research from the TODIM Fuzzy Inference. Because the purpose of this section was to determine the most important limitation of the integration of the use of derivative financial instruments in the Iranian capital market. In this research, in the qualitative part, 15 accounting experts at the university level and in the quantitative part, 25 capital market experts; Experts in financial reporting and the issuer supervision department of the Stock Exchange Organization participated as a statistical population. 

The results of the qualitative research through content screening of 11 studies indicate the selection of 7 dimensions of restrictions on the use of derivative financial instruments, which were confirmed in two rounds of Delphi analysis, the theoretical limit of these dimensions. The results in the quantitative part of the research based on the TODIM Fuzzy Inference matrix and determining the final weight of each research criterion indicate the selection of Lack of Financial Statement Comparability (A2) as the most important constraint on the integrity of the use of derivative financial instruments in the Iranian capital market. The presence of these trainings at the level of internal auditors helps to have more accurate monitoring of the nature of the environment in the operational cycle. And based on its disclosure as part of the Company's optional information, to reflect to stakeholders that the Company is acting responsibly towards social expectations. This initial stimulus within the company's structures makes the company's performance on waste recycling from production and details of environmental risk more disclosed. On the other hand, disclosing the details of environmental risks, as part of the implementation of the corporate citizen approach by internal auditors, can reduce the cost of poor selection by increasing the quality of information. In this situation, by reducing the problem of undesirable selection and information asymmetry, the efficiency of investment also increases, and it will be expected that increasing the quality of disclosure of details of environmental risks, by resolving agency problems, will minimize the opportunity for managers to choose investment projects, and this will contribute to environmental sustainability.

The result reflects the fact that comparability as one of the indicators of information quality in the use of these tools can have benefits such as reducing the cost of information processing and it is through this mechanism that the level of fair valuations on corporate assets can help increase the integrity of the use of derivative financial instruments. Based on the results obtained, environmental policymakers as the upstream institutions of capital market companies are advised to inject the necessary material and spiritual incentives to increase the observance of social values in companies so that beyond the legal areas, companies as citizens of this society are more committed, act on the environment and social expectations in this regard. For example, the development of green space culture in companies by planting trees or reducing carbon in the production of their products can be considered an important part of the implementation of corporate citizen policies in the community along with material incentives. On the other hand, companies in their monitoring structures along with Environmental training can promote a culture of environmental sustainability and performance norms in this regard. For example, the development of green space culture in companies by planting trees or reducing carbon in the production of their products can be considered an important part of the implementation of corporate citizen policies in the community along with material incentives.