شناسایی عناصر کلیدی حسابرسی داخلی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، دانشکدۀ مدیریت، دانشگاه تهران، تهران، ایران

2 دانشجوی دکتری حسابداری، دانشکدۀ مدیریت، دانشگاه تهران، تهران، ایران

چکیده

مرور ادبیات نشان می‎دهد که تحقیقات گسترده­ای در حوزه­های مختلف حسابرسی داخلی صورت گرفته، اما ارائۀ چارچوب جامعی از عناصر کلیدی حسابرسی داخلی در این ادبیات در سطح ایران و جهان نادیده گرفته شده است. در این تحقیق، با هدف تعیین عناصر کلیدی حسابرسی داخلی، ادبیات تحقیق با به‌کارگیری روش تحلیل محتوا بررسی شد؛ سپس عناصر کلیدی حسابرسی داخلی در دو سطح مفاهیم و عوامل کلیدی طبقه­بندی شدند. درنهایت به‌منظور اطمینان از تأیید این موارد، از روش دلفی برای بررسی نظر خبرگان و متخصصان حرفۀ حسابرسی داخلی بهره برده شد. نتایج تحقیق به ارائۀ فهرستی از پنج مفهوم کلیدی شامل ویژگی­های کلیدی حسابرسی داخلی، مدیریت فعالیت حسابرسی داخلی، خدمات و نقش حسابرسی داخلی، فرایند اجرای عملیات حسابرسی داخلی و روابط سازمانی و 17 عامل کلیدی شامل صلاحیت، تعامل دوسویه با هیئت‌مدیره،کمیتۀ حسابرسی و مدیریت ارشد (حمایت مدیریت)، برون‌سپاری خدمات حسابرسی داخلی، مدیریت افراد، خدمات اطمینان­بخشی و مشاوره­ای، ارزیابی عملکرد (برنامۀ بهبود و تضمین کیفیت)، استقلال سازمانی و... انجامید که همۀ آنها به تأیید خبرگان و صاحب‌نظران این حرفه رسید. این چارچوب می­تواند به تعریف متغیرهایی که در تحقیقات آتی انجام می‎شوند، با استناد به ادبیات معتبر در زمینۀ حسابرسی داخلی کمک کند.

کلیدواژه‌ها

عنوان مقاله [English]

A Survey on Key Components of Internal Audit

نویسندگان [English]

  • Bita Mashayekhi 1
  • Alemeh Yazdanian 2
1 Associate Prof. in Accounting Faculty of Management University of Tehran, Iran
2 Ph.D. Candidate of Accounting, Faculty of Management, University of Tehran, Tehran, Iran
چکیده [English]

Literature shows that a great number of research about different areas of internal audit have been accomplished; however, there is no any framework for the key elements of the internal audit neither in Iran nor in other countries. In this research, to determine the key components of the internal audit, the literature is assessed utilizing the content analysis; then the key elements of the internal audit are classified into some concepts and factors. Ultimately, in order to validate these concepts and factors, the Delphi Method is employed to evaluate the opinions of internal audit experts and professionals. The results show five concepts, including key features of the IAF, managing the internal audit activity, services and role of IAF, professional practices and organizational relationship, and 17 other key factors like competence, interactions with board, audit committee and senior management (management support), outsourcing, employee management, assurance and consulting services, IAF performance evaluation (quality assurance and improvement program), organizational independence, and so forth which are entirely verified by internal audit experts and professionals. This framework relying on the related literature in the field of internal audit could be contributory in describing variables for future studies.

کلیدواژه‌ها [English]

  • Content analysis
  • Delphi method
  • Internal audit
  • Key concepts and factors of internal audit

مراجع

آذر، ع. (1380). بسط و توسعۀ روش آنتروپی شانون برای پردازش داده­ها در تحلیل محتوا، فصلنامۀ علمی ـ پژوهشی علوم انسانی دانشگاه الزهرا (س)، 11 (38 و 37)، 18-1.
ازکیا، م.، و دربان آستانه، ع. (1382). روش­های کاربردی تحقیق، تهران: کیهان.
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بررسی‏‌های حسابداری و حسابرسی
دوره 25، شماره 1
1397
صفحه 135-158

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