نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار، گروه حسابداری، دانشکده علوم اقتصادی و اداری، دانشگاه قم، قم، ایران
2 کارشناسی ارشد حسابداری، دانشکده علوم اقتصادی و اداری دانشگاه قم، قم، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Recent technological advancements have significantly impacted the auditing industry. Regulators have used technology to enhance auditing effectiveness and oversight. Regulatory technologies (RegTech) have been developed to address these regulatory needs and improve oversight capabilities. RegTech, a subset of financial technology, has been designed to facilitate efficient and cost-effective compliance with regulations, thereby improving regulatory processes. RegTech businesses can play the role of an auditors. This research aims to identify and rank the challenges associated with employing RegTech in the role of an auditor. This research employed a judgmental sampling method. The experts consisted of 14 senior managers and specialists from the Auditing Organization, the Central Bank, the Fintech Association, the National Information Technology Company, and university professors. Through a literature review and expert interviews, 18 challenges were extracted. In the first stage, a fuzzy Delphi questionnaire was used to screen the challenges. Subsequently, the screened challenges were ranked using a priority assessment questionnaire and the Mabak decision-making method. In the first stage, 11 challenges with a threshold greater than 0.7 were selected as the main challenges. The ranking of the main challenges revealed that challenges related to accountability, the regulatory gap between the actual conditions of digital businesses and auditing standards, recruitment and retention of RegTech specialists, inadequate equipping of companies' accounting information systems with new digital technologies, and the lack of trust of audit report recipients in RegTech were the key challenges. Identifying these challenges will pave the way for the development of technology-based auditing.
کلیدواژهها [English]
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