Designing a Propositional Themes Model for Strengthening Internal Control in University of Medical Sciences: Total Interpretive Structural Model (TISM)

Internal control is a fundamental and dynamic process that constantly adapts to the changes in the organization. Management and employees at all levels are forced to communicate with this process to identify risks and reasonable assurance of achieving to achieve the mission of the organization and its overall goals. The purpose of this research is designing a propositional themes model for strengthening internal control in university of medical sciences by total interpretive structural model. In this study, which was synthetic and inductive-deductive in terms of data collection method, 15 accounting and management specialists at the university level participated as panel members in the quality department. In fact, in the qualitative section, which used meta-analysis and Delphi analysis, the aim was to identify the propositional content of strengthening internal controls, so that in a quantitative section with the participation of 25 managers, deputies, chief auditors and senior auditors of the University of Medical Sciences, the statement The identified areas should be graded in the form of comprehensive structural interpretive analysis based on the priority of impact. Therefore, relying on meta-composition analysis, first 17 studies were reviewed as the basis for evaluation to determine the content of propositions to strengthen internal control in the form of critical evaluation, based on which 22 thematic themes were selected and entered into Delphi analysis to determine theoretical adequacy. At this stage, 7 propositions were removed during the two stages of Delphi analysis and a total of 15 propositions entered the quantitative analysis section, ie comprehensive structural interpretive analysis. In this section, the results showed that the content of the statements of reducing structural reductions in strengthening internal controls (P13) was determined as the most effective factor in strengthening internal control in the University of Medical Sciences.