رتبه بندی آسیب های فرآیندهای حسابرسی داخلی در محیط کنترل های داخلی خاص سازمان های صنعتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی، فیروزکوه، ایران.

2 استادیار گروه حسابداری، واحد فیروزکوه، دانشکده علوم انسانی، دانشگاه آزاد اسلامی، فیروزکوه، ایران

چکیده

هدف این پژوهش، رتبه بندی آسیب های فرآیند حسابرسی داخلی در محیط کنترل های داخلی خاص سازمان های صنعتی است. روش پژوهش حاضر، ترکیبی (آمیخته) از نوع اکتشافی متوالی است که در دو مرحله کیفی و کمی انجام می‌گیرد. در بخش کیفی از طریق روش گرندد تئوری طی14مصاحبه و از طریق نرم افزار MAXQDA داده های بدست آمده کدگذاری و در بخش کمی بر اساس شاخص های بدست آمده 100پرسشنامه تهیه و ارسال شد که تعداد 85 پرسشنامه دریافت گردید. در ادامه برای ایجاد اجماع و اطمینان از شاخص های استخراج شده از تحلیل دلفی استفاده و از طریق انجام آزمون آلفای گرونباخ پایایی داده ها تایید شد. همچنین برای مشخص نمودن روابط بین مقوله ها از مدل سازی معادلات ساختاری (نرم افزار SMARTPLS) استفاده گردید. سپس با استفاده از آزمون فریدمن، عوامل شناسایی شده رتبه بندی شد. جامعه آماری حسابرسان داخلی و مستقل (خبرگان) سازمان های صنعتی می باشند. یافته های پژوهش نشان داد عوامل 1 . فقدان استقلال کافی 2 .نداشتن جایگاه مطلوب سازمانی 3 . عدم پشتیبانی و توجه مدیریت 4. عدم وجود صلاحیت حرفه ای مناسب از اولویت بیشتری به عنوان آسیب برخوردارند .

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Ranking the damage of internal audit processes in the environment of specific internal controls of industrial organizations

نویسندگان [English]

  • Abdorrahman Abbasifar 1
  • seyede atefe hoseini 2
  • mohammad mahmoodi 2
1 Ph.D. Student in Accounting, Faculty of Humanities, Islamic Azad University, Firoozkooh, Iran.
2 Assistant Professor, Department of Accounting, Firoozkooh Branch, Faculty of Humanities, Islamic Azad University, Firoozkooh, Iran
چکیده [English]

Abstract

The purpose of this research is to rank the damages of the internal audit process in the environment of specific internal controls of industrial organizations. The method of the current research is a combination of sequential exploratory type. In the qualitative section, the obtained data were coded through the Grounded Theory method during 14 interviews and through the MAXQDA software, and then in the quantitative section, 100 questionnaires were prepared and sent based on the obtained indicators, and 85 questionnaires were received. In the quantitative stage, the reliability of the data was confirmed through Gronbach's alpha test. Also, structural equation modeling (SMARTPLS software) was used to determine the relationships between categories and to create consensus and ensure the indicators extracted from Delphi analysis. Then, using the Friedman test, the identified factors were ranked. The statistical population was financial managers, internal and independent auditors (experts) of industrial organizations, and the findings of the research showed that factors 1. Lack of sufficient independence 2. Not having a favorable organizational position 3. Lack of management support and attention 4. Lack of proper professional qualification have a higher priority as damage

کلیدواژه‌ها [English]

  • Rating"
  • internal audit"
  • internal controls"
  • "
  • pathology"
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