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

The purpose of this study was to investigate the relationship between the components of the internal control system to reduce financial violations and promote administrative health in Guilan Social Security Organization. Therefore, in terms of purpose .it is an applied research and this research in terms of method, it was a Qualitative-quantitative research . The approach of the qualitative part has been grounded theory which was done by interviewing research experts . The statistical population in the qualitative section includes university professors in the field under study and managers of the Social Security Organization, and in the quantitative section to examine the current situation in terms of model components including all experts and managers of this organization. The results showed that the main categories included technology, education, managerial activities, supervisory and control activities, intra-organizational components, employee-related factors, extra-organizational components and rules and regulations, and in terms of the current situation, also training components. , Managerial activities, supervisory activities and factors related to employees were not in a good condition and technology components, intra-organizational components, extra-organizational components and rules and regulations were in a good condition.

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.

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.

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.

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.

Effective internal control reduces the risk of asset loss and helps ensure that plan information is complete and accurate, financial statements are reliable and the plan's operations are conducted in accordance with the provisions of applicable laws and regulations. The purpose of this research is to review and rank factors influencing control environment in internal control systems in public sector in Kerman province. This is an analytical descriptive study including 180 participants from public executive organizations. Research data was collected using a questionnaire. To test and analyse the hypotheses Pearson correlation, linear regression and Friedman ranking test were used in SPSS software. Findings indicate that the integrity and ethical values, commitment to competences, conducive leadership, organizational structure, delegation of authority and responsibility, human resources policy and practice, and the effective role of government internal supervision apparatus, are the factors influencing the control environment in internal control systems in public sector. Moreover integrity and observance of ethical values is the most influencing factor in control environment, requiring specific attention to improve the control environment.

A system of effective internal controls is a foundation for the safe and sound operation of banks and helps management to safeguard bank's resources and interests. Since improving performance of internal control system requires recognizing its current status, in this study, an attempt has been made to evaluate the current status of establishment of internal control system in Iranian banks. For this purpose, through the designed questionnaire, experts have been asked to evaluate the current status of effective indicators in establishing internal control system of banks, taking into account the importance of these indicators. Received answers were analyzed using fuzzy delphi method, fuzzy gap analysis, importance-performance analysis and paired sample test. According to experts, the current status of all effective indicators in the establishment of the internal control system of banks was assessed as unfavorable. Findings from fuzzy gap analysis also indicate that except for 3 indicators, there is a significant gap between the current status (what is) and the desired status (what should be) of indicators. Also, according to the findings of importance-performance analysis, out of 119 indicators studied, 113 indicators do not have acceptable performance despite their high importance. In addition, based on the results of the paired sample test, it can be concluded that there is a significant gap between current status and desired status of effective indicators in establishing the five dimensions of the internal control system of banks: control environment, risk assessment, control activities, information and communication and monitoring activities.

The system of internal controls is the main foundation of banks' governance system and is established to guide and supervise banking activities in order to achieve their goals and transparency and accountability. Despite the importance and necessity of the effective functioning of the internal control system in banks, no research has been conducted to identify its weaknesses in Iran. Accordingly, considering the consequences that the weaknesses of the internal control system can have for the banking system, this study, aims to identify the weaknesses of the internal control system of Iranian banks. In order to achieve the objectives of the study, first, the operational audit reports of banks were reviewed. Experts were then interviewed to identify other weaknesses in the banks' internal control system. Finally, the experts' opinions about the weaknesses were collected through a questionnaire and their consensus on each of the weaknesses was examined using the fuzzy Delphi method. Confirmatory factor analysis was used to evaluate the accuracy of clustering in this study. Based on the results of reviewing banks' operational audit reports and interviewing experts, a total of 64 weaknesses were identified. The findings indicate that 60 of the identified weaknesses gained a general consensus in favor of the Delphi group, and by factor analysis, the accuracy of the clustering of items was confirmed. The findings of this study can help to identify the current situation and plan to address the weaknesses of the internal control system of Iranian banks.

One of the possible reasons for the weakness of the internal control system of banks can be considered as the lack of a pattern for the establishment of this system. The purpose of this study is to identify the effective indicators in establishing the internal control system of banks and to introduce the effective indicators according to the contextual characteristics of Iranian banks.

In order to achieve the objectives of the research, first, by reviewing the literature, effective indicators in establishing the system of internal controls in banks were identified. In the next stage, semi-structured interviews were conducted with experts in order to consider other factors affecting the research subject according to their experiences and unique context of the Iranian banks. Then, using a questionnaire and fuzzy delphi method, these factors were screened by experts’ opinions. Finally, confirmatory factor analysis test was used to determine the factor loading of the indicators.

The research findings indicate that out of 119 indicators identified as effective indicators in establishing the internal control system of Iranian banks, 113 indicators has obtained the general consensus of the delphi group and by conducting factor analysis, it was determined that all these 113 indicators were of sufficient importance.

Banks will be able to assess the current status of the internal control system by the indicators introduced in this study and ensure the effective functioning of the internal control system.

 Findings of this study can help to identify the indicators affecting the establishment of the internal control system of Iranian banks according to the contextual characteristics of the country and identify the necessary steps to improve the effectiveness of the internal control system in banks.

The main purpose of this study is to Survey the effect of Internal control systems on the relationship between earnings management and future performance in companies listed on the Tehran Stock Exchange during the years 1393 to 1397. In this research; Profit management as an independent variable, the future performance of the company as a dependent variable and the company's internal control systems (the existence of an internal auditor unit) as a moderator variable. Financial leverage, company size and accrual ratio are also considered as control variables. The statistical sample of the research includes 159 companies that have been selected through the systematic elimination method. The research method is descriptive-correlation with applied approach. The method of collecting information in the theoretical foundations section is from the library method and in the hypothetical testing section is from the financial document documenting method. The statistical method used in this study is multiple correlation and regression method.The results of the hypothesis test showed that earnings management has an adverse effect on the company's future performance. Also, the internal control system through the existence of an internal auditor reduces the inverse relationship between profit management and the company's future performance.

The recent evolution of banking system, profoundly marked by globalization, has increased the need of a prudential supervision in order to maintain stability and confidence in the financial system. the framework for both internal control system in credit institutions and their internal audit function needed to be revised taking into account all the requirements settled by the Basle Committee on Banking supervision. Therefore, banks' internal control system had to be built on essential elements in order to ensure that the bank will comply with laws and regulations, will achieve long-term profitability, will maintain reliable financial and managerial reporting and will decrease the risk of unexpected losses or damage to the bank's reputation. In addition, the internal audit function, to assure its finality the most effective cooperation between the supervisor, the internal auditor and the external auditor had to be organised among certain principles.

The purpose of this study is to present a model of internal control system as a mechanism to improve the quality control of banks. Internal control is a fundamental and dynamic process that constantly adapts itself to changes in the organization. New conditions and challenges require banks and financial institutions to have an internal control system. In this study, an attempt was made to design a native model suitable for Iranian private banks. This descriptive and qualitative research is a mixed of qualitative and quantitative research that uses Delphi technique to interpret the interviews in the qualitative part and to analyze the final 35 matrices based on extractive components. It was designed, performed, and data were analyzed using the Matrix Interaction by Mic Mac software. The statistical population of this research is comprised of experts in the qualitative part of the panel of experts including university professors and expert banks who are familiar with internal control issues and in the quantitative phase the sample was banker employees in private banks. The findings of the study show that for the internal control dimension, seven components of the control process, supervision, control activities, information channels, culture, risk reduction and trust, and for service quality there was four dimensions including commitment, security, bank prestige and customer satisfaction. On the other hand, based on Mic Mac analysis, a new classification based on affective variables, risk variables, secondary variables, independent variables, and regulatory variables was introduced, which is presented for the first time.

Certainly, the behavior of firms in each life cycle stage has a significant impact on their value. The resources available in an organization help achieving its goals and objectives. Human resources have been considered as an investment source by managers of all economic units and social institutions in order to improve their performance level and efficiency. This paper investigates the relation between  human resources investment and internal control in the framework of the firms' life cycle. The  sample consists of 90 firms listed in the Tehran Stock Exchange during the period from 2006 to 2016. The study uses the number of personnel in an internal control department as a dependant variable and applies the panel data method is used for data gathering. The results indicate that variables such as firm size, firm life, activities complexity, financial crisis, exports, and state and private ownership have impact on the number of personnel in the internal control department. As a whole, all of the variables mentioned above, with the exception of financial crisis and private ownership have a significant positive effect on the number of employees in firms and their internal control  department. The findings also show that mature firms have a greater explanation power for the relation between human resources investmentand internal control systems than the firms in the growth and decline stages.