مهدی رضایی

Internal controls are a process to ensure the achievement of goals such as effectiveness, operational efficiency, reliability of reporting and compliance of the organization's activities with applicable laws and requirements of legislative institutions. The purpose of this research is to improve the evaluation of internal controls and accounting systems. The study was conducted in an applied-developmental way and with a cross-sectional survey method, and data was collected through semi-structured interviews with twenty accounting experts. The data analysis was done with the foundation data method, and structural equation modeling method and SMARTPLS software were used to validate and present the final model. The main categories of this research include: causal conditions, central categories, background conditions, intervening conditions, strategies and identified consequences The findings of this research show that in order to improve the evaluation of internal controls and accounting systems, it is necessary to formulate and implement appropriate strategic systems in the organization. These systems should include referring to international accounting standards, creating documentation processes and developing appropriate policies and guidelines for evaluating internal controls. Also, to ensure the effectiveness of these systems, it is necessary to carry out monitoring and evaluation processes on a continuous basis, and the results are transferred to higher managers so that corrective decisions can be made based on them. In this way, the organization will be able to take advantage of modern accounting tools and ensure stronger internal controls for better management of its resources and activities.