جستجوی مقالات مرتبط با کلیدواژه « internal audit » در نشریات گروه « حسابداری »

The purpose of this study is to examine the relationship between the narcissism of CEOs and the risk of falling stock prices with the moderating role of internal audit in companies listed on the Tehran Stock Exchange in the period from 2017 to 2018. The statistical sample of the research includes 147 companies that were selected through the systematic elimination method. In this research, multivariate linear regression model was used to test the hypotheses. The present research method is a correlational description and applied in terms of purpose. In order to collect information related to the definition and theoretical foundations of the research variables, the library method was used, and the documentary method was used to collect statistical data to analyze the research hypotheses. independent variable, CEO narcissism; The moderator variable is internal audit and the dependent variable is the risk of falling stock prices. The findings of the research show that the egoism of the CEO has a positive and significant effect on the risk of falling stock prices. Also, the results indicate that internal audit weakens the relationship between CEO egoism and stock price crash risk.

The passage of time and changing traditional management theories to focus on social and human values led to new theories such as organizational citizenship; although these changes gradually took on a more coherent form of corporate engagement as an important part of citizens in society, they initially neglected to focus on the structural form of organizational behavior, trying to identify individuals' participation and effectiveness only within the organization. The development of effective social characteristics can play a more comprehensive role in the social identity of individuals and companies in the macro. Internal auditing to improve the level of financial transparency of companies is now considered a structural requirement within companies; in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with corporate citizen responsibility procedures that can increase the sustainability of financial reporting. This study aims to evaluate the Consequences of Green Internal Audit Corporate Citizen.

The method of the present research is applied, and due to the nature of the result in the methodology based on the development approach, an attempt has been made to identify and prioritize the green consequences of the internal audit of the corporate citizen based on fuzzy analysis. This issue, due to the incoherence of the theoretical framework, can help to increase the perceptual effectiveness, both thematically and analytically, through a developmental approach in the outcome dimension. Also, in terms of data type, this research is in the category of mixed research, which seeks to describe and survey the research topic through qualitative and quantitative analysis. Regarding strategy, this research is based on mathematical models and operations research, which can be considered analytical-mathematical research. Therefore, research needs a strong argumentative basis to explain and justify the reasons. This support is provided by searching the literature and theoretical discussions of research and compiling general propositions and theorems about the phenomenon under study in this research in the qualitative part and based on Meta-synthesis. The research period is one year.

After performing the critical evaluation process, it was determined that 5 studies were excluded from the total of approved studies because they scored below 30. Then, with the identification of 8 main components as the main basis of the green consequences of the internal audit of the corporate citizen, they were selected based on the highest frequency in the approved research. The identification of 8 main components as the main principles of the green consequences of internal audit of the corporate citizen were selected based on the highest frequency in approved research. Therefore, the result in the qualitative section, according to the two Delphi rounds, confirmed all the components of the research based on the agreement coefficient and the mean. Finally, based on fuzzy analysis, it was found that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which, in terms of fuzzy weight gained, has priority over other consequences.

by analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders is to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment. This is the first study to exemplify environmental sustainability by focusing on the internal auditing of corporate citizens. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature. Compliance with environmental requirements will remove any ambiguity regarding the impact of the company in increasing environmental pollution, and by strengthening the environmental infrastructure of the company, it will reduce its role in increasing climate pollution and will turn it into companies that adheres to the interests of future generations. The role of internal auditors, in line with the corporate citizen theory towards the stakeholders, is to comply with the same requirements and powers that the upstream institutions in the capital market and financial reporting standards have formulated, and adherence to it can increase the level of transparency of financial reporting in various fields, especially the environment, and improve the level. Environmental norms and a green reporting culture in the company will help.

The purpose of this research is to investigate, calculate, and explain the indicators for monitoring the effectiveness and efficiency of internal audits in municipalities.

This research is applied in terms of purpose and qualitative in terms of data collection method. The statistical population of the research consisted of internal audit experts from various departments of Mashhad Municipality. Snowball sampling was utilized to collect information, and the opinion saturation criterion was employed as the sampling endpoint standard.

After conducting 21 in-depth interview sessions, information saturation was achieved. The theme analysis method was utilized to analyze the interviews, resulting in the identification of 39 indicators as the main themes of this research.

The results of the research showed that the most important themes of monitoring the effectiveness of internal audit in municipalities include the degree of elimination of weaknesses in the field of compliance audit, the degree of elimination of weaknesses in the field of operational audit, the degree of implementation of compliance audit proposals, the degree of satisfaction of senior internal audit managers, the degree of savings created as a result of the internal audit, the comments of professional associations, the implementation of operational audit, and the placement of operational audit in the organization chart of the municipality. The most important themes of monitoring the efficiency of internal audit in municipalities include the degree of systematization of internal audit instructions, the degree of mechanization of the audit process, the amount of training courses held for internal auditors, the level of internal auditors' capabilities, memberships and professional work certificates, the presence of internal audit agents in the regions, and the presence of internal audit agents in organizations and subsidiaries.

The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.

As audit committees are expected to assess the design and implementation of internal controls, the challenge of supervising financial reporting controls has become more prominent. This article examines how audit committee members oversee internal controls for financial reporting. The article uses agency theory and institutional theory to explain the role of audit committees as corporate governance monitors. Since there is a gap in the literature on how audit committees perform their supervision of internal controls, this research aims to shed light on the process of audit committee oversight of internal control over financial reporting (ICFR) and seeks to investigate the factors that influence the variation in audit committee internal control over financial reporting oversight.

The study collected the required data from 97 audit committee members of companies listed on the Tehran Stock Exchange. These members serve on the largest audit committee within their respective companies, determined by annual income. A questionnaire was administered to audit committee members to assess the extent of their engagement in overseeing different facets of internal control over financial reporting. The evaluation was based on the 17 principles outlined in the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control Framework. The primary questions of the questionnaire addressed 13 out of the 17 principles of the COSO internal control framework, encompassing all five components. Specifically, these questions delved into three principles within the control environment, four principles in risk assessment, two principles in control activities, as well as principles related to information and communication, and monitoring activities. The collected data was analyzed using EViews software.

The statistical analysis of the gathered data revealed that audit committee members devote the most time to monitoring activities, control activities, and risk assessment areas respectively, and the least time to control environment areas. Moreover, the regression analysis of the study showed that the industry of the companies, specifically financial services, or insurance, is positively related to the extent of overall audit committee oversight of internal control over financial reporting. Other characteristics such as age and internal audit experience do not impact the level of oversight.

This study investigated the focus and allocation of audit committee members' supervision on internal control over financial reporting (ICFR), as well as the factors influencing the variability in audit committee oversight. The achieved results indicated that most of the audit committee members of Tehran Stock Exchange companies do not have specific procedures, processes, and metrics to oversee the ICFR in the audit committees. Furthermore, audit committee members allocate the least time to the most critical component of internal controls, namely, the control environment.

The purpose of this research is to investigate the impact of social responsibility of companies and professional ethics of auditors on the effectiveness of internal audit in companies admitted to the Tehran Stock Exchange. The research method was a descriptive survey and data collection was done in the field and a questionnaire was used. The statistical population including managing directors, financial managers, accountants, auditors and internal inspectors was selected by simple random sampling in the number of 260 people.Then, regression model and structural equation model have been used to test the research hypotheses. The findings of the research indicate that the level of social responsibility of companies and the professional ethics of auditors affect the effectiveness of internal audit. Therefore, it can be concluded that the basis of changes in corporate social responsibility and professional ethics of the effectiveness of internal audit reports in companies can be explained.

Internal auditing in order to improve the level of financial transparency of companies is now considered as a structural requirement within companies, in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions in order to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with their corporate citizen responsibility procedures that can increase the sustainability of financial reporting. The purpose of this study is Expanding of Corporate Citizen Theory in Evaluating Internal Audit Functions Green.

This research is methodologically in the category of developmental and combined research. In this study, two Meta-synthesis and Delphi analyzes in the qualitative section were used to identify the green consequences of corporate citizen internal audit and Type-2 Fuzzy Inference Systems (FIS2) to determine the most effective consequences identified at the capital market level.

The results in the qualitative section indicate the existence of 15 confirmed studies and the determination of 8 Consequences Green Internal Audit Corporate Citizen, which were confirmed in two stages of Delphi analysis with the concept of internal audit of the corporate citizen. Based on the results of the quantitative part, Type-2 Fuzzy Inference Systems (FIS2), it was determined that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which has priority over other consequences in terms of fuzzy weight.

In analyzing the result, it should be stated that the role of internal auditors in line with the corporate citizen's theory against the stakeholders is to comply with the requirements and authorities developed by upstream institutions in the capital market and financial reporting standards. To help financial reporting in various fields, especially the environment, to raise the level of environmental norms and green reporting culture in the company. In analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders are to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards, and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment.

Today, the importance of the interaction between the audit committee and the internal audit is clear and of great importance. One of the functions of the audit committees is to review and monitor the management's response to the recommendations and findings of the internal audit. The purpose of this study is to investigate the impact of the characteristics of the audit committee and the perceptions of the implementation of internal audit recommendations. Therefore, by using the data obtained from the review of senior internal auditors from the sample companies, it was concluded that the greater understanding of the implementation of audit recommendations strongly depends on the existence of independent members of the audit committee and the expertise of the members in auditing and accounting. The results showed: a) the perceptions of the implementation of internal audit recommendations are influenced by frequent meetings between the audit committee and senior internal auditors b) the greater the expertise of the members of the audit committee, the more likely the implementation of internal audit recommendations is c) the negative correlation between the size of the committee there are audits and the implementation of internal audit recommendations d) three dimensions (appointment, review 1, review 3) are positively related to the implementation of internal audit recommendations, but they are not significant e) independence and members with knowledge of accounting and auditing They have a significant impact on the implementation of internal audit recommendations.

The financial scandals that rocked stock markets around the world in the late 1990s and early 2000s severely undermined confidence in the financial reporting process, and thus the financial markets. The focus of internal audit, which was traditionally on operational controls and risks and assisting management in decision-making, brought to the improvement of the corporate governance process and detection of fraud in management and inappropriate accounting practices (including profit management). This study examines the issue that with the approval of the internal control directive and the requirement to establish an internal audit unit in business units in Iran since 2013, does internal audit lead to a decrease in profit management or not? The time of this research is between 2007 and 2016, which includes 2 periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange, which is done using the multivariate regression analysis method. It was tested using the F test of Limer and Hausman with the help of Eviews software. In this research, adapted from McNichols (2008), discretionary income used as a measure of earnings management. In addition, the data of 109 companies have been used to test the hypothesis. The results of the coefficients from the hypothesis test showed that the implementation of internal audit had a significant and negative effect on profit management.

The main purpose of this research is to design a model to measure the maturity of risk management in Iran's insurance industry, emphasizing the role of internal audit. To achieve the objective of the research, first, the existing theoretical and empirical literature was studied by using the qualitative content analysis method. The key propositions indicating the maturity of risk management and the role of internal audit in risk management were also identified. Next, the propositions were classified based on similarity, semantic connection, and also by referring to risk management frameworks and standards in the form of dimensions, components, and main indicators of risk management maturity. Then, to ensure the validity of the obtained model, the Delphi method was used to examine and apply the opinions of risk management and internal audit experts in the insurance industry. At this stage, a questionnaire was used to collect data. The reliability of the questionnaire was confirmed with the help of Cronbach's alpha statistic. By employing qualitative content analysis, the process of identifying and categorizing significant and recurring propositions led to the identification of 68 indicators of risk management maturity. These indicators were organized into nine components, forming three primary dimensions of risk management maturity within Iran's insurance sector, with a specific emphasis on the role of internal audit. Subsequently, the developed model was presented to professionals and academics with substantial experience in the realm of risk management and internal audit. This was carried out through a questionnaire that was distributed to experts in these domains. They announced their agreement, disagreement, or their proposed amendments regarding each of the dimensions, components, and indicators. After gathering their feedback, 50 indicators were agreed upon by experts, and the rest were removed from the final model. The model put forth encompasses three primary dimensions: corporate governance, policy and strategy, and the risk management process, along with the roles and responsibilities of internal audit. The result is in line with the "three lines of defense against risk" model proposed by the International Association of Internal Auditors. Therefore, all operational units of the organization under good corporate governance and strategy form the first layer of defense against risk. Risk management is the second layer of defense by implementing the processes of identification, evaluation, response to risk and reporting. The internal audit, by monitoring and evaluating the risk management process, forms the third layer of defense against risk. The model developed within this study comprises 50 indicators sourced from risk management standards, existing research, and insights from experts in the Iranian insurance industry. These indicators delineate the ideal condition of risk management, organized into three primary dimensions and nine crucial components. Iranian insurance firms have the capability to assess the maturity level of their risk management practices by gauging their alignment with the indicators outlined in this model. This assessment aids in recognizing both their strengths and areas that require improvement. Also, unlike previous risk management maturity models, this model could successfully address the roles and duties of internal audit. Therefore, The internal auditors within the insurance industry can incorporate the indicators outlined in this model while devising and executing assurance and consulting services related to the organization's risk management procedures.

The purpose of this study is to investigate the relationship between the leadership style (transformational, exchange-oriented, and free) of the internal audit manager and the effectiveness of the internal audit. It is expected that the transformational, exchange-oriented, and free leadership style increase the effectiveness of the internal audit unit i.e., the leadership styles can affect the individual, unit, and ultimately the organization's performance. This study employs a descriptive survey research approach, collecting data through a survey method. Internal auditors and internal audit managers working in companies listed on Tehran Stock Exchange in 2020 answered the research questionnaire. The structural equation method was used to analyze the findings and also Bass and Olion (1990) and Lenz et al. (2017) questionnaires were used to measure the independent and dependent variables of the research. The hypothesis testing results indicated that transformational, exchange-oriented, and laissez-faire leadership styles positively impact internal audit effectiveness, leading to its enhancement. Therefore, "A transformational leadership style leverages the insights and ideas of the audit unit to achieve organizational goals, subsequently boosting employee motivation and morale. This, in turn, enhances employee effectiveness." When managers promote the sharing of information and experiences among internal audit employees, it results in an improvement in the knowledge, expertise, and overall performance of the internal audit unit. In addition, when managers delegate power and decision-making authority to employees, they foster independent opinions in implementing internal audit programs. This autonomy contributes to the heightened effectiveness of internal audits. Also, the free leadership style was found to have a greater impact on the effectiveness of internal audits than other styles i.e., transformational and free. According to the findings, the leadership style increases the effectiveness of internal audits. In other words, the internal audit manager makes the internal audit effective in performing its duties by managing the internal audit unit in a transformative, exchange-oriented, and free leadership style. involving lower-ranking employees in decision-making significantly increases the viability of the decisions compared to when their participation is absent. In addition, When decision-making and leadership incorporate employee participation, appreciating their knowledge, ideas, and insights, while entrusting them with responsibilities, it leads to a decrease in employee resistance to change, lower conflicts, enhanced decision quality, improved interpersonal relationships, heightened job satisfaction, and ultimately, increased organizational productivity.

The purpose of this research is to investigate the association between the audit committee’s oversight of the internal audit function (IAF) and the nature of IAF activities. In this paper, it is assumed that regarding the role of the audit committee in preventing financial misstatements leads to an increase in the focus of IAF on internal controls. Based on the survey of 140 Chief Audit Executives (CAE) of Tehran Stock Exchange listed companies in 2020, research variables have been measured. A regression model is used to test the research hypothesis. Based on the opinions of CAEs participating in this research, the results show that the audit committee’s oversight of the internal audit function leads the IAF toward a more internal-controls-oriented focus. Also, the size of the company, financial leverage, ratio of inventories and the significant weakness in internal controls have a positive and significant effect on the IAF internal-controls-oriented focus. Finally, the results show that the sales growth rate and operating cash flow do not have a significant effect on the IAF internal-controls-oriented focus.

Data analytics has provided great opportunities in the field of internal audit. With the emergence of big data, the internal audit functions of organizations can use this data to identify risks and obtain a deep understanding of the business. Therefore, the present study has been conducted to investigate the effect of internal audit performance on the use of data analytics by internal auditors. A questionnaire was used to collect research data. The statistical population of the research is internal auditors working in companies listed on the Tehran Stock Exchange and Iran Fara Bourse. 381 internal auditors were selected and surveyed in 2022. Excel and SPSS software were used for data analysis. The findings showed that according to the opinion of the respondents, the presence of the initial report line of the internal auditor to the audit committee leads to an increase in the use of data analytics. Also, from the point of view of internal auditors, internal audit functions which make more use of data analytics, improve the ability of the Chief Audit Executive (CAE) to build constructive& positive relationships. In addition, the use of data analytics improves the internal auditor's performance in assuring the Enterprise risk management system. In addition, the internal auditor's performance in detecting fraud leads to greater use of data analytics. Finally, the internal auditor's performance in IT risk-related audit activities lead to improved use of data analytics tools.

Internal auditing is still an emerging profession. Internal audit plays an important role in helping organizations to achieve their goals and protect their assets (Al-Qudah et al., 2019). In addition, internal audit has become a critical management tool to achieve effective control in organizations (Behren and Ulrich, 2019). The main purpose of this research is to examine and explain the relationship between internal audit and profit stability in companies listed on the Tehran Stock Exchange. Profit stability means the repeatability of current profits. The higher the profit stability, the greater the company's ability to maintain future profits. The period of this research is between 1387 and 1396, which includes two five-year periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange. which was used by using multivariate regression analysis method using Limer and Hausman's F test with the help of STATA software. In this research, the model of Francis et al. (2005) has been used to measure the stability of profits, and the data of 109 companies have been used to test the hypothesis. has been significant.

Internal audit has an important and vital role in managing and directing the operations of the organization; However, the young age of the audit profession has brought many challenges to its implementation and has caused many aspects such as the quality of internal audit and the challenges of its implementation and implementation in Iran, are not properly explained; Therefore, in order to explain and comprehensively describe the various aspects of internal audit in Iran and its promotion strategies, the purpose of this study is to explain the effective internal audit model based on the perspectives and path of the financial reporting cycle. The methodology of this research is descriptive-survey. The statistical population are members of the Iranian Society of Certified Public Accountants and the selected sample includes 391 persons. Research data have been tested using Delphi technique and structural equations. In this regard, based on Delphi technique, 51 indicators were identified in nine categories, including audit operations, auditor independence, size of internal audit unit, planning, audit experience, history of internal audit unit, competence and competence, communication skills and accountability. Categorized. Then the data were analyzed by structural equation technique using PLS software. The results of the research indicate that 44 of the mentioned indicators have been accepted. The results of data analysis showed that all nine criteria related to the quality of internal audit have a direct and significant relationship with the quality of internal audit and are effective factors on the quality of internal audit.

With the advent of new information technology, it is natural for accounting firms and internal auditors to redefine their roles and skills. In such circumstances, traditional auditing is no longer responsive and internal auditors need to use modern internal audit software. Therefore, in this study, the most important factors affecting the implementation of internal audit software in commercial holdings were identified and studied.This research is a descriptive-survey method and is an applied one. The research tool is a questionnaire. To determine the validity of the research instrument, the teachers' comments were used. Reliability of the research instrument was calculated using Cronbach's alpha, which was 0.813. The statistical sample of the study was 260 persons. After collecting the questionnaires, 230 questionnaires were finally approved for data analysis.Findings indicate that the components of government economy in the country, the attitude of business holding managers and their affiliated companies, the knowledge of human resources within holding organizations and the principles governing corporate governance are effective in implementing internal audit software in Iranian business holding. On the other hand, according to the results of Friedman test from the viewpoint of the sample of human resources, human resources have the most influence on the implementation of internal audit software in commercial holding.

Today, achieving economic growth and development is one of the main and important goals of all countries, including Iran. Due to the special conditions of Iran and the existence of sanctions, achieving economic growth is faced with its own limitations, so that in order to achieve economic growth welfare, such as creating models tailored to the country's conditions and also following it has become important for the country. Has been. The research hypotheses were analyzed by structural equation modeling using Smart PLS software. According to the purpose of the research, the statistical population is employed auditors and a member of the Internal Audit Association. The main hypothesis of this study is to establish a significant relationship between internal audit quality factors and effective elements of corruption. Considering that the amount (T-Value) is 35.768, so it is based on confirming the main hypothesis of the research. Users of financial statements, especially investors and creditors, often hold independent auditors accountable for detecting financial statements. Independent auditors, by professional standards, can only reasonably assure that their financial statements are free from material misstatement due to error or fraud. In the post-Enron era, investors expect independent auditors to make all material misstatements. , Detect and report errors and fraud. However, independent auditors in compliance with professional standards can only reasonably ensure that the financial statements are free from material misstatement.

Subject and Purpose of the Article: 

The main objective of this research paper is to identify the most frequent and influential topics in the "internal audit in the public sector" literature. We also identify the most influential articles, journals, authors, and countries and provide the co-occurrence network of authors, institutions, and countries.

We applied a bibliometrics approach to assessing 141 research papers on "internal audit in the public sector" from 1993 to 2023 that we obtained from the Scopus database. We did so by using a bibliometric analysis via the R’s bibliometrix package.

Our findings indicate that there is an increasing trend in the number of research studies on the "internal audit in the public sector" line of research. Although we document that concepts such as Corporate Governance, Internal Audit Effectiveness, Internal Controls, Accountability, Audit Committee, and Risk Management are among the most frequent keywords in this line of research that form the conceptual map of this research topic, this line of research is still under-developed and needs to be further researched.

Conclusion, Originality and Its Contribution to the Knowledge:

 We contribute to the existing literature on the "internal audit in the public sector" by providing the conceptual map of prior studies through a bibliometric analysis. We also guide future research on this topic by identifying the underdeveloped areas of research in this line of research