تدوین الگو و اولویت‌بندی عوامل موثر بر افزایش کیفیت حسابرسی داخلی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار و عضو هیئت‌علمی گروه حسابداری، واحد تهران شرق، دانشگاه آزاد اسلامی، تهران، ایران

2 دانشجوی 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


عنوان مقاله [English]

Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit

نویسندگان [English]

  • Zohreh hajiha 1
  • hosein rajab dori 2
1 Associate Professor of Accounting, Islamic Azad University, East Tehran Branch, Tehran, Iran
2 PhD 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
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