Conceptology of Intelligent Audit in High Supervisory Organizations With the approach of Soft Systems Methodology (Case Study: Supreme Audit Court of Iran)

The increasing volume and complexity of supervisory needs and the existing limitations, make it impossible to fully perform the roles and tasks of supervisory organizations, including the Supreme Audit Court of Iran, with traditional methods and make intelligent audit an undeniable necessity to conduct audits with greater accuracy, speed, and comprehensiveness. In the present article, the concept of intelligent audit and its dimensions at the level of the Supreme Audit Court of Iran as a supervisory organization have been analyzed and explained with the help of different stages of soft systems methodology. The rich picture of the current situation, the root definition, and the conceptual model of the desired situation are important outputs in which an attempt has been made to explain why and what intelligent audit is at the level of the Supreme Audit Court. Intelligent audit in the Supreme Audit Court of Iran is a system based on the capabilities of information technology and artificial intelligence, which seeks to prevent, detect and warn in a timely manner of violations, crimes and misconduct, monitor macro-governance indicators and automate possible auditing activities. The lack of adaptability and communication of some information systems, obstacles to access the required data, weak technical knowledge in the field of data analysis and intelligent systems, internal resistance and inappropriate audit processes are among the most important obstacles and limitations of audit intelligence in the Supreme Audit Court, which must be overcome.