تعداد نشریات | 25 |
تعداد شمارهها | 935 |
تعداد مقالات | 7,686 |
تعداد مشاهده مقاله | 12,528,743 |
تعداد دریافت فایل اصل مقاله | 8,905,140 |
تدوین الگو و اولویتبندی عوامل موثر بر افزایش کیفیت حسابرسی داخلی | ||
حسابداری و منافع اجتماعی | ||
مقاله 3، دوره 9، شماره 4 - شماره پیاپی 35، دی 1398، صفحه 47-63 اصل مقاله (2.27 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2019.14834.1283 | ||
نویسندگان | ||
زهره حاجیها1؛ حسین رجب دری* 2 | ||
1دانشیار و عضو هیئتعلمی گروه حسابداری، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران، ایران | ||
2دانشجوی دکتری حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران | ||
چکیده | ||
حسابرسی داخلی، موضوع مهمی است که به تازگی توجه بسیاری را به خود جلب کرده است. این پژوهش، با هدف تهیه الگو و بررسی اولویت بندی عوامل مؤثر بر افزایش کیفیت حسابرسی داخلی نگارش یافته است. مطالعه پیشرو از نوع پیمایشی-کاربردی است. در این راستا، ابتدا با بررسی 15 پژوهش داخلی و خارجی که به ارائه الگوی افزایش کیفیت حسابرسی داخلی پرداختهاند و با استفاده از رویکرد تحلیل محتوا، عوامل مؤثر بر افزایش کیفیت حسابرسی داخلی در قالب الگویی پنج بُعدی شناسایی و سپس با تبدیل مؤلفههای یافته شده به پرسشنامه و نمونه گیری تصادفی ساده از 81 نفر از مدرسان دانشگاهی، موضوع بررسیشده است. پس از بررسی نرمال بودن داده ها توسط نرم افزار SPSS، برای تحلیل نتایج در قالب 5 فرضیه، از آزمون پارامتریک T تک نمونهای و جهت تعیین اولویت یافته ها از آزمون فریدمن استفاده شد. یافته ها نشان دهنده تائید کلیه فرضیه های پژوهش و به معنای بااهمیت بودن عوامل موردبررسی است. همچنین، از دیدگاه پاسخ دهندگان استقلال بهعنوان اولویت اول و در ادامه، عوامل رعایت اصول و ضوابط، صلاحیت و شایستگی، عوامل ارتباطی و حمایت مدیران از حسابرسان داخلی به ترتیب در اولویتهای بعدی، قرار دارند. | ||
کلیدواژهها | ||
حسابرسی داخلی؛ کیفیت؛ الگوی حسابرسی داخلی | ||
عنوان مقاله [English] | ||
Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit | ||
نویسندگان [English] | ||
Zohreh hajiha1؛ hosein rajab dori2 | ||
1Associate Professor of Accounting, Islamic Azad University, East Tehran Branch, Tehran, Iran | ||
2PhD Student in Accounting, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas, Iran | ||
چکیده [English] | ||
Internal audit is an important issue that has recently attracted increasing attention. This study has been conducted with the objective of pattern development and investigating the prioritization of effective factors on a quality Enhancement of internal audit. This study is a functional survey. In this regard, firstly by investigating 15 internal and external studies that have provided patterns for a quality rise of internal audit and by using content analysis approach, factors influencing the quality Enhancement of an internal audit were identified in a five-dimensional model. Then the subject was analyzed by converting obtained factors into the questionnaire and random sampling of 81 University professors. After data normalization by SPSS software, a parametric one-sample t-test was used for analysis of the results in the form of five hypotheses and also Friedman test was used to determine the priority of factors. The findings of the research showed the approval of all hypotheses and the importance of investigated factors. Also from the perspective of respondents, the factor of “independence” is the priority and thereafter, the factors of “privacy principles”, “competences”, “communicational factors” and “management support from internal auditors” are the next priorities. | ||
کلیدواژهها [English] | ||
Internal Audit, Internal Audit Pattern, Quality | ||
مراجع | ||
Abdul Kheliq, R. , & Ajin Kia, B. (2010). Empirical research in accounting: methodological view. First Edition. Translation of Namazi, Mohammad. Shiraz: Shiraz University. (In Persian). Al-Twaijry, A. , Brierley, J. , & Gwilliam, D. (2004). An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector. Managerial Auditing Journal, 19 (7) , 929–944. Alzeban, A. , & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23 (2) , 74–86. Audit Organization. (2010). Internal audit performance audit, auditing standard No. 610. Auditing Standards Committee. (In Persian). Bagherpourvalshani, M. , Jahanbani, M. , & Zafarzadeh, S. (2012). An empirical model for implementing and implementing risk-based internal audits in Iran. Accounting and Auditing Studies, 6 (4) , 1-31. (In Persian). Boskou, G. , Kirkos, E. , & Spathis, C. (2017). Internal audit disclosure regarding to external audit in Greece. In Advances in Applied Economic Research, (pp. 691-703). Springer, Cham. Dawani, Gh. (2013). We and the internal audit in the 21st century. Internal Auditors, 1 (1) , 15-18. (In Persian). Etemadi, H. , Rajabi, R. , & Moghadam, A. (2017). Internal audit professionalism. Management Accounting and Auditing Knowledge, 6 (23) , 169-186. (In Persian). Institute of Internal Audit. (IIA). (2000). The Standards for the Professional Practice of Internal Auditing. The Institute of Internal Auditors Research Foundation, Altamonte Spring, FL. Internal audit management of tehran stock exchange. (2008). Internal Audit Schedule. (In Persian). Jabarzadeh-Kongarlouei, S. , Nejat-e Bakhsh, H. , Soleimani, B. , & Tadayon, Sh. (2011). The importance of internal auditing: A step to increase the reliability of independent auditors on the work of internal auditors. Official Journal Accounting Quarterly, 16 (28) , 76- 84. (In Persian). Jucan, N. , C. (2011). Audit and Internal Control. Lecture Support Master B8, Ed. “Alma Mater”, Sibu. Khozian, A. (2005). Interaction management services and internal auditor in organization. Tadbir Monthly, 170, 29-26. (In Persian). Kordestani, Gh. , & Alavi, M. (2013). Internal audit role in improving public sector. Internal Auditors, 1 (3) , 21-28. (In Persian). Mahmoud Zadeh, A. (2014). Subjects and needs of internal audit. Internal Auditors, 1 (1) , 10-14. (In Persian). Modirkia, P. (2013). Internal Audit Role in Corporate Governance Principles and Current Crises. Second Annual Internal Audit Congress; Value Creation in Economics; Role in Culture. Tehran, Iranian Internal Auditors Association. (In Persian). Naderineeri, N. , Moinadin, M. , & Mir Mohammadi, M. (2013). Investigating the relationship between Internal Audit, Audit Committee and Earnings Management in companies accepted in Tehran Stock Exchange. Second Annual Internal Audit Congress; Value creation in economy; role in culture. Tehran, Iran Internal Auditors Association. (In Persian). Neuendorf, K. A. (2001). A flowchart for the typical process of content analysis research. Retrieved March, 29, 2004. Pourheidari, O. , and Rezaee, O. (2011). Effective factors on the value added of internal audit in companies admitted to the Tehran Stock Exchange. Accounting and Auditing Research, 4 (14) , 98 -113. (In Persian). Pourmousa, A. (2009). The importance of internal audit from the viewpoint of managers. Auditors Journal, 44-45, 102-109. (In Persian). Rahmani, A. , Ghashgaee, F. , & Madahi, A. (2014). Establishment of internal audit unit in Iranian state universities. Military Management Quarterly, 57 (15) , 120-148. (In Persian). Roth, J. (2000). Best Practices: Value-added Approaches of Four Innovative Auditing Departments, The Institute of Internal Auditors Research Foundation. Altamore Springs, FL. Salahi Nejad, M. , & Farsijani, R. (2012) Internal auditor and outsourcing challenges. Internal Auditors, 1 (1) , 37- 44. (In Persian). Sasani, A. , and Eskandari, Gh. (2012). Evaluating the efficiency and effectiveness of Internal Audit. Auditor, 67, 1-8. (In Persian). Soleimani Amiri, Gh. , & Nikbakht, Z. (2014). The effect of gray independence on changing the role of internal auditors; from observer to patron and protector. Internal Auditors, 1 (5-6) , 26-18. (In Persian). Stern, G. M. (1994). 15 ways internal auditing departments are adding value. Internal auditor, 51 (2) , 30 Vahed- Moghadam, H. , & Moeinfar, M. (2013). Examining the components of the successful internal audit unit. The 2nd Annual Internal Audit Congress, the Value Creation In the Economy, the Role Played in Culture. Tehran, the Internal Auditors Association of Iran. (In Persian). | ||
آمار تعداد مشاهده مقاله: 900 تعداد دریافت فایل اصل مقاله: 617 |