Arash Khirkhah - PhD student, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahrood, Iran
Mohammadreza Abdoli - Associate Professor, Department of Accounting, Shahroud Unit, Islamic Azad University, Shahrood, Iran
Hasan Valiyan - Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

The audit profession is considered one of the jobs where gender inequality exists, especially in developing countries. This has made educational programs more inclined towards enhancing masculine abilities, followed by less well-regarded feminine functions in the field. The Purpose of this research is present a Dacum model based on the triple-strength empowerment approach of women working in the field of internal auditing in companies operating across the capital market. This is a goal-oriented, descriptive-applied developmental research, and a combination of data types. In the qualitative section, three-dimensional empowerment indicators of women working in the field of the internal auditing were identified based on the Dacum model approach participated by ۱۵ research experts, using cross-sectional and Delphi analyses. A comprehensive interpretive-structural analysis was performed with the participation of ۲۰ women as internal auditors of companies listed on the Tehran Stock Exchange. According to the results, ۱۷ indices reached theoretical adequacy during the two rounds of Delphi analysis out of the initial ۱۹ indices in the cross-mix analysis. Furthermore, the results of the interpretive/structural analysis indicated that educational planning was selected to balance the other roles of women as internal auditors, and the most influential Dacum indicator was to enhance the capabilities of women in internal auditing in listed companies in Tehran Stock Exchange.

Female Internal auditors, Analysis of Dacum Approach, Triple-Strength Empowerment Approach