摘要：As part of its consulting activities, internal audit provides management with advice on risk identification, assessment, and monitoring. Risk identification and continuous monitoring (CM) are vital aspects of risk management. CM has been less studied in Iran. With a comprehensive approach to risk, five dimensions of risk (financial, strategic, operating, reporting, legal & compliance) including 25 risk components were identified in this study. Then, for each, the significance and the CM capability were assessed. For this purpose, the opinions of 22 financial and non-financial experts in the pharmaceutical industry, including C-suits, board members, and Ministry of Health officials, and the Fuzzy Delphi method were used. The results indicate that 15 risk components (funding & cash flow, product portfolio, legal changes, sales, procurement, macroeconomic, technology shift, production, governance, competitors, credit, human resources, reputation, resource allocation & budget, and inventory management) are key risks; 8 of which (funding & cash flow, product portfolio, sales, procurement, production, credit, resource allocation & budgeting, and inventory management) are also capable of being continuously monitored.
