شناسایی عوامل مؤثر بر استقرار نظام کنترل داخلی (رویکرد نظریه داده‌بنیاد چندگانه)

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.

2 دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.

چکیده

هدف: سازمان‌ها به‌دنبال ابزار­هایی هستند که در دستیابی به اهداف، آن‌ها را یاری دهد. به‌کارگیری کنترل داخلی، در رسیدن به اهداف سازمان اطمینان معقولی می‌دهد. نحوه پیاده‌سازی نظام یادشده، بر اجرای آن و میزان ضعف‌هایی تأثیرگذار است که در ارزیابی آن شناسایی شده است. بنابراین هدف این پژوهش شناسایی عوامل مؤثر بر استقرار نظام کنترل داخلی است.
روش: رویکرد پژوهش کیفی بوده و با استفاده از روش داده‌بنیاد چندگانه اجرا شده است؛ بنابراین در دو سطح داده‌بنیاد تجربی و نظری، تجزیه‌وتحلیل داده‌ها انجام شده است. اطلاعات تجربی لازم، با نمونه‌گیری نظری از 13 مصاحبه نیمه‌ساختار یافته با متخصصان با تجارب موفق پیاده‌سازی نظام یاد شده در سال‌های 1398 و 1399 و اطلاعات نظری نیز، از طریق مرور ادبیات به‌دست آمده است.
یافته‌ها: نتایج این پژوهش نشان داد که ناکارایی و اثرنابخشی رویه‌ها، عدم تفکیک مناسب وظایف و عدم مستندسازی مناسب رویه‌ها، استقرار را امری اجتناب‌ناپذیر می‌سازد. همچنین، فرایند پیاده‌سازی کنترل داخلی، تحت تأثیر این عوامل است: کیفیت حسابرسی مستقل، ساختار سازمانی، سامانه‌های کامپیوتری، ویژگی‌های مدیریت ارشد، کیفیت دانش گروه مسئول استقرار، کیفیت هیئت مدیره و قوانین برون‌سازمانی.
نتیجه‌گیری: با اعتمادسازی، آموزش، زمان‌بندی مناسب، نظارت مستمر، شناخت نظام و شناسایی نیاز­ها، می‌توان با توجه به اندازه سازمان، نوع صنعت، محدودیت زمانی و حمایت کارکنان و مدیریت، نظام کنترل داخلی را به نحو مطلوب پیاده‌سازی کرد.

کلیدواژه‌ها


عنوان مقاله [English]

Identifying Factors Influencing the Internal Control System Deployment (Multi-Grounded Theory Approach)

نویسندگان [English]

  • Arash Tahriri 1
  • Soheil Mohamad Hasanzadeh 2
1 Associate Prof., Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
2 Ph.D. Candidate, Department of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
چکیده [English]

Objective: Organizations seek to adapt to their environment through mechanisms that help them achieve their goals. Internal control provides reasonable assurance of an organization's goals. Implementation of internal control affects its conduct and the number of weaknesses identified in the evaluation of the system. Therefore the purpose of this study is to identify factors influencing the internal control system deployment.
Methods: This research is qualitative and was done using the Multi-Grounded Theory. Therefore, the data was analyzed using experimental and theoretical grounding. Experimental data was obtained from theoretical sampling; 13 semi-structured interviews were conducted with experts with successful experiences in implementing the internal control system from the Iranian calendar year of 2019 to 2020. The theoretical data was derived from reviewing the extant literature.
Results: The results of this study showed that inefficiency and effectiveness of procedures, lack of proper segregation of duties, and lack of proper documentation of procedures make deployment inevitable. It was also proved that the implementation process is influenced by audit quality, organizational structure, quality of computer systems, management characteristics, and the quality of the knowledge of the group responsible for the establishment, quality of the board, and external rules.
Conclusion: By building trust, training, proper scheduling, continuous monitoring, system recognition, and identifying the needs of the organization, the internal control system can be established according to the size of the company, industry type, time constraints, management support, and employee support.

کلیدواژه‌ها [English]

  • Internal control system
  • Deployment process
  • Approach
  • Organizational goals
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