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 transformed the auditing industry. Regulators have leveraged technology to enhance auditing effectiveness and oversight. Regulatory technologies (RegTech), a subset of financial technology, streamline compliance with regulations, enhancing oversight processes. RegTech solutions can serve as auditors by enabling digital assessment of financial reports. This study aims to identify and rank the challenges of employing RegTech in auditing roles. Using a judgmental sampling method, we selected 14 experts, including senior managers and specialists from the Auditing Organization, Central Bank, Fintech Association, National Information Technology Company, and university professors. Through a literature review and expert interviews, 18 challenges were identified. A fuzzy Delphi questionnaire screened these challenges, selecting 11 with a threshold above 0.7. These were then ranked using a priority assessment questionnaire and the MABAC decision-making method. Key challenges include accountability issues, the regulatory gap between digital business conditions and auditing standards, recruitment and retention of RegTech specialists, insufficient integration of modern digital technologies into companies’ accounting information systems, and lack of trust in RegTech among audit report recipients. Identifying these challenges paves the way for advancing technology-based auditing.
کلیدواژهها [English]
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