In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it' s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.
In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it' s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.
Background and Aim: About one-third of Iranian children mortality is caused by injuries from which 36% occur due to road traffic injuries. Using child restraint embedded in vehicles can reduce road traffic fatalities by 71% for neonates and 54% for children. Based on its effectiveness in reduction of fatality and prevention of injury severity, child restraint usage mandatory law is a priority. Therefore, this study was conducted to assess opportunities and threats to mandatory law of child restraint usage in Iran. Materials and Methods: Initially, a mixed methods research is carried out by a phenomenological qualitative study, a discussion session by traffic injuries' stakeholders was performed to assess & discuss the opportunities and threats to mandatory law of child restraint usage in Iran, by brain storming method to find the themes in the related topic. A structured questionnaire is later prepared and completed by the stakeholders in the area of road traffic injuries. Assigned scores of 0-100 were considered for each response and analysis of results was performed according to target themes & the total score of the filled questionnaires.Results: Overall, 28 stakeholders participated in the study. According to the stakeholders, traffic police department obtained the highest score of 90 (from 0-100) as an organization to establish the mandatory law of child restraint usage, and acquired the score of 100 for future enforcement and monitoring. As threats and obstacle to the mandatory law of child restraint usage, lack of television and media campaigns and child restraint law and legislation, obtained the highest scores of 85 & 70 respectively. And family sensitivity to their children's health, officials' support and national facilities for broadcasting, and community awareness to use child restraints had the highest scores among existing opportunities and facilities in the country, by scores of 83, 69 and 68 respectively.Conclusion: Due to sensitivity of the family about their children's health & safety, and officials' support to safety establishment through media campaigns, implementation and applicability of child restraint usage laws and legislations, and subsequent enforcement and monitoring seem practical. ReferencesIsna.ir/fa, 13th May 2012.National Center for Statistics and Analysis. 2003, www.nhtsa.dot.gov.Global status report on road safety: time for action. Geneva, World Health Organization, 2009. (www.who.int/violence_injury_prevention/road_safety_status date of access 12 September 2012.Jacobs G, AaronThomas A, Astrop A. Estimating global road fatalities. 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Backgrounds and Aims: Using Geographical Information System (GIS) can decreases the burden of road traffic injuries effectively by identification of hot spot to modification in hazardous areas. The aim of the study was determining geographical distribution of human risk factors associated with road traffic injuries by using Geographical Information System (GIS) in Iran. Materials and Methods: The national database of road traffic injuries registered by the Iranian traffic Police (Rahvar NAJA) was used. The human risk factors were investigated by recognition of the hazardous points and geographical distribution of associated risk factors. The Hot Spot Analysis and Map clustering approaches were employed to meet the objectives. Results: The mean age of injured subjects was 34 years and the most affected age group was 20-39 years. Death and injury occurrence within out of cities ways were 0.3 % and 28% respectively. 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