Abstract

This research is a native model for assessing the maturity of management processes and capabilities of audit firms using the DPSIR model. The research method is based on the partial least squares structural equation model. First, the study area is described and conceptual models are examined. Finally, the relationship between indicators, efficiency levels and model outputs is analyzed. The research was conducted in three stages. In the first stage, the FCM technique was used to extract the final success matrix. This matrix was analyzed in FCMapper software and three scenarios were examined

In the first scenario, zeroing the service index and the role of the accounting unit leads to a positive change in the participation index in risk management and the reporting and communication management index, but has a negative effect on the information technology and processability index. In the second scenario, it leads to an increase in the service index and the role of the accounting unit, but a sharp decrease in the participation index in risk management, information technology and processability. The third scenario, where the service index and the role of the accounting unit remain constant, with the flexibility index reaching zero, has led to a sharp decrease in other indices. The findings show that the proposed model can be used as an efficient tool for improving management processes and enhancing the capabilities of audit firms