The Explanation and Provision of a Competency Model for the Internal Auditors of the Central Organization of Rural Cooperatives of Iran: A Qualitative Study

Document Type : Research Article


1 Ph.D. Student, Department of Public Administration, Central Tehran Branch, Islamic Azad University, Tehran, Iran

2 Associate Professor, Department of Public Administration, Central Tehran Branch, Islamic Azad University, Tehran, Iran

3 Assistant Professor, Department of Public Administration, Central Tehran Branch, Islamic Azad University, Tehran, Iran


The study at hand aimed at designing a competency model for the internal auditors of the Central Organization of Rural Cooperatives of Iran. This qualitative study was carried out based on the content analysis method. The data collection instrument was a set of semi-structured interviews with 12 experts working at the Central Organization of Rural Cooperatives of Iran. The participants were selected based on purposive snowball sampling method. The findings showed that the competency model of the internal auditors of the Central Organization of Rural Cooperatives of Iran was made of five factors, namely individual, knowledge, ability, skill, and credibility competencies. The results indicated that the factors identified for the competency model of the internal auditors of the Central Organization of Rural Cooperatives of Iran have had the highest priority due to the specific characteristics of this organization. Therefore, in order to decrease the organizational damages and prevent financial burdens, the selection and appointment of internal auditors in this organization should be beyond a simple substitution, and should be based on the competency model.


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