نوع مقاله : مقاله پژوهشی
کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی
عنوان مقاله [English]
Purpose: Currently, the implemented processes in the organizations face manyrisks in their life cycle, the result of each encountered risk must be studied and evaluated. The purpose of writing this article is to identify and rank the process risks in the Social Security Organization.
Method: This is an applied research in terms of its purpose, using the descriptive-survey in terms of its data collection. Questionnaire and interview tools were used to collect data. The statistical population of the present study is 110 managers and heads of different departments of the Social Security Organization, which was reduced to 86 persons by using the sampling method.
Findings: For this purpose, after holding a meeting with some of the mentionedmanagers and using the brainstorming technique, 49 risks in the dimensions of financial, operational and event risks were identified. Finally, using the fuzzy TOPSIS technique, the existing risks were ranked.
Conclusion: In the case ofSocialSecurityOrganization, the most important riskswith the fuzzy TOPSIS technique were identified as: non-refund of additional costs calculated from the insurance of companies and individuals; lack of description of different category of functions such as supervisory or administrative tasks, besides the interference between them (lack of boundaries between supervisory tasks); lack of adequate oversight of the activities of the SSO branches; non-definition of qualifying conditions and using unqualified staff for sensitive jobs.