مدلی برای شناسایی معیارهای سنجش کیفیت حسابرسی داخلی از منظر خبرگان حرفه ای

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای حسابداری،دانشگاه علامه طباطبایی،تهران،ایران

2 استاد حسابداری،دانشگاه علامه طباطبایی،تهران،ایران(نویسنده مسئول)

3 دانشیار مدیریت صنعتی،دانشگاه علامه طباطبایی،تهران ،ایران

چکیده

حسابرسی داخلی یکی از ارکان حاکمیت (راهبری) شرکتی صحیح در بانک ها، شرکت ها و سازمان ها تلقی می گردد. اهمیت حسابرسی داخلی در سازمان های مختلف در سراسر جهان غیرقابل انکار است لذا در این پژوهش، سعی گردید با بهره گیری از روش تحقیق دلفی و نظرخواهی از تعداد 156 نفر از افراد دارای سابقه در حرفه حسابرسی داخلی، معیارهای سنجش کیفیت حسابرسی داخلی شناسایی شده تا منتج به طراحی مدلی مناسب گردد. در این راستا و بر اساس مطالعه ادبیات و پیشینه تحقیق، تعداد 29 معیار احصاء گردید که در چهار بخش شامل الف. صلاحیت حسابرسان داخلی با یازده معیار؛ ب. استقلال واحد حسابرسی داخلی با هشت معیار؛ ج. معیارهای مرتبط با اجرای عملیات حسابرسی داخلی با هفت معیار؛ و د. سایر معیارها با سه معیار، طبقه بندی شد. داده ها با مدل تحلیل عاملی تأییدی و به کمک نرم افزار R مورد تحلیل قرار گرفت. نتایج تحقیق، حاکی از پذیرفته شدن 19 معیار از معیارهای یاد شده می باشد که مدلی به منظور شناسایی معیارهای سنجش کیفیت حسابرسی داخلی از منظر خبرگان حرفه ای ارائه می نماید.

کلیدواژه‌ها


عنوان مقاله [English]

A Model for Identification of Internal Audit Quality Criteria From the perspective of professional experts

نویسندگان [English]

  • Saeed Mohseninia 1
  • jafar babajani 2
  • Mohammadtaghi Taghavifard 3
1 PhD Student of Accounting, School of Graduate Studies, Allameh Tabataba'i University, Tehran, Iran, Samoh1362@yahoo.com
2 Prof of Accounting Department, Faculty of Management & Accounting, Allameh Tabataba'i University, Tehran, Iran, jafar.babajani@gmail.com
3 Assistant Prof of Industrial Management Department, Faculty of Management & Accounting, Allameh Tabataba'i University, Tehran, Iran, dr.taghavifard@gmail.com
چکیده [English]

 
Journal of Accounting Advances, (2020) 12(1):
DOI: 10.22099/JAA.2021.34214.1892
 
 
 
 
 
Journal of Accounting Advances (JAA)
Journal homepage: www.jaa.shirazu.ac.ir/?lang=en
 
 
 
 
 
 
A Model for Identification of Internal Audit Quality Criteria
From the perspective of professional experts
Saeed Mohseninia1, Jafar Babajani2*, Mohammadtaghi Taghavifard3
 
 
PhD Student of Accounting, School of Graduate Studies, Allameh Tabataba'i University, Tehran, Iran, Samoh1362@yahoo.com
Full Prof of Accounting Department, Faculty of Management & Accounting, Allameh Tabataba'i University, Tehran, Iran, jafar.babajani@gmail.com
Assistant Prof of Industrial Management Department, Faculty of Management & Accounting, Allameh Tabataba'i University, Tehran, Iran, dr.taghavifard@gmail.com
 
 
 
 
 
 
ARTICLE INF
 
 
ABSTRACT
 
 
 
 
 
Received: 2019-10-09
Accepted: 2021-04-04
 
 
 
Internal audit is considered as one of the pillars of corporate governance in banks, corporations and organizations. The importance of internal audit in organizations across the world is undeniable. In current research, by using Delphi research methodology and a survey of 156 professional experts in internal auditing, it was tried to identify the internal audit quality criteria, in order to design a suitable model. For this end, based on the literature review and the research background, 29 criteria were identified which were classified in four sections including: a. Competence of internal auditors with eleven criteria; b. Independence of the internal audit department with eight criteria; c. Criteria related to the performance of internal audit work with seven criteria; and d. Other criteria with three criteria. Data were analyzed by utilizing R software with a confirmatory factor analysis model. The results of the study indicate that 19 criteria have been adopted, which provides a model for identification of internal audit quality criteria from the perspective of professional experts.
 
 
 
 
 
* Corresponding author:
Jafar Babajani
Full Prof of Accounting Department, Faculty of Management & Accounting, Allameh Tabataba'i University, Tehran, Iran,
 
Email: jafar.babajani@gmail.com
 
 
 
 
 
1- Introduction
Internal audit has a critical role in managing and conducting the organization's operations. Organizations with an efficient and effective internal audit department can more accurately evaluate the risks of businesses, processes and commercial systems. The internal audit department is so important that, according to the corporate governance model of the American Institute of Internal Auditors, it is listed as one of the four cornerstones of the corporate governance, along with the audit committee, executive manager and independent auditor. In this regard, some researchers, such as Abbott and Carlos, point out that in order to achieve the desired results in a company, the mere existence of an internal audit unit is not enough, but the quality of the internal audit department that plays a critical role (Johl et al., 2013). Therefore, there is a widespread issue in the field of internal audit called "Internal Audit Quality" and various studies and researches have been conducted in this regard.
 
2- Research Questions
The aim of the study is to identify the criteria of internal audit quality from the perspective of professional experts (individuals with experience in the internal audit profession). Therefore, the following questions are proposed:
 
Which criteria are approved by professional experts to measure internal audit quality?
What is the priority (rank) of internal audit quality criteria from the perspective of professional experts?
 
 
3- Methods
In current research, by using Delphi research methodology and a survey of 156 professional experts, it was tried to identify the internal audit quality criteria approved by those experts, in order to design a suitable model for the Iran environment. To this end, based on the literature review and the research background, 29 criteria were identified which were classified in four sections including: a. Competence of internal auditors with eleven criteria; b. Independence of the internal audit department with eight criteria; c. Criteria related to the performance of internal audit work with seven criteria; and d. Other criteria with three criteria. Data were analyzed by utilizing R software with a confirmatory factor analysis model.
 
4- Results
The results of the study indicate that 19 criteria have been adopted as described below, which provides a model for Identification of Internal Audit Quality Criteria from the view of professional experts. a. Competence of internal auditors: 1. Having professional experience in independent auditing, 2. Having educational programs, 3. Having higher education, 4, 5 & 6. Being familiar with the company's industry, IT and communication skills. b. Independence of the internal audit department: 7. Direct presentation of the internal audit report to the audit committee, 8. Approval of the annual budget of the internal audit department by the audit committee, 9. Approval of the internal audit risk-based program by the audit committee, 10. Appointment and dismissal of the internal audit manager by the audit committee, c. Criteria related to the performance of internal audit work: 11. Having a charter of internal audit activity, 12. Having a risk-based program, 13. Implementing internal audit activities according to a risk-based program, 14. Utilizing a variety of hardware and software (IT), 15. The highest percentage of internal audit recommendations that have been implemented, 16. The existence of an appropriate mechanism to follow up the findings and recommendations of the audit, 17. Evaluation of the performance of the internal audit department by the audit committee, and d. Other criteria: 18. Size of internal audit department and 19. Age of internal audit department.
 
5- Conclusion
The results of the data analysis indicate that all seven criteria related to the performance of internal audit work were accepted. In this regard, the three criteria of "having a risk-based program", "implementing internal audit activities according to a risk-based program", and "Performance evaluation of the internal audit department by the audit committee" have the highest rank among the 19 internal audit quality criteria that show the importance of these criteria and their fundamental role in providing quality services of internal audit.
In the category of "competence", six criteria of the eleven criteria including "Being familiar with IT, communication skills and the company's industry", "having higher education, professional experience in independent auditing and educational programs by internal auditors", which were presented in order of importance, were accepted as criteria for assessing the quality of internal audit. Meanwhile, the five proposed criteria of this class including "having experience in internal audit and financial services", "Being a member of AICPA, Iranian official experts and Internal Auditor Institute" was not accepted. This means that from the perspective of professional experts, these criteria cannot be suitable for evaluation of internal audit quality.
It should be noted that two criteria, including "Being familiar with IT and communication skills", with a factor of more than 0.6, are in the first half of the ranking table of the internal audit quality criteria, which indicates the importance of the above criteria.
In the category of "independence", four criteria of the eight criteria including "approval of the internal audit risk-based program by the audit committee", "appointment and dismissal of the internal audit manager by the audit committee", "approval of the annual budget of the internal audit department by the audit committee" and "direct presentation of the report of the internal audit department to the audit committee", which were presented in order of importance, were accepted as criteria for evaluating internal audit quality. Hence, four other proposed criteria, including "the less the outsourced activity of the internal audit department to the entire internal audit activity", "the engagement of internal audit staff, only in internal audit work", "not providing assurance services by the internal auditor who has already been responsible for it" and "the absence of restrictions on the access of internal audit department to documents, personnel, assets and resources" was not accepted. This means that, from the perspective of professional experts, these criteria cannot be suitable for evaluating internal audit quality.
In relation to the "other criteria" category, the results of the research indicate acceptance of two criteria of the three criteria, including "the age of the internal audit department" and "the size of the internal audit department" as criteria for assessing the quality of the internal audit, but the criterion of "the amount of investment in the internal audit department" was not accepted.

کلیدواژه‌ها [English]

  • Keywords: Internal Audit
  • Internal Audit Quality
  • Independence
  • Competency and Performance of Internal Audit Work
منابع
الف. فارسی
ابراهیمی، سید کاظم؛ بهرامی نسب، علی و کریمی، اسحاق. (1398). اثر تعاملی اندازه مؤسسه حسابرسی بر رابطه بین ارتباطات سیاسی، بحران مالی و هزینه­های نمایندگی در شرکت­های پذیرفته شدە بورس اوراق بهادار تهران. مجله پیشرفت­های حسابداری. 11(2): پاییز و زمستان، 1-34.
اعتمادی حسین؛ رجبی، روح اله و مقدم، عبداله (1396). قدرت حرفه­ای حسابرسی داخلی. دانش حسابداری و حسابرسی مدیریت، 6 (23): 169-185.
انجمن حسابرسان داخلی بریتانیا (1396). استانداردهای بین المللی کار حرفه­ای حسابرسی داخلی. ترجمه حمیدرضا ارجمندی. ناشر: جامعه حسابداران رسمی ایران، 2016.
انصاری، عبد المهدی و ده یادگاری، سید یحیی. (1389). بررسی اثربخشی حسابرسی داخلی و نقش فناوری اطلاعات در آن- مطالعه موردی شرکت سهامی بیمه ایران، مجله دانش و پژوهش حسابداری، 22: 8-11.
باباجانی، جعفر. (1378). ارزیابی مسئولیت پاسخگویی نظام حسابداری و گزارشگری مالی دولت جمهوری اسلامی ایران، رساله دکتری، تهران، دانشگاه علامه طباطبائی.
باباجانی، جعفر؛ آذر، عادل و معیری، مرتضی. (1392). عوامل و محرک­های تحول در نظام پاسخگویی مالی و عملیاتی بخش عمومی ایران. فصلنامه مطالعات تجربی حسابداری مالی، 11 (73): 1-37.
باباجانی، جعفر؛ بولو، قاسم و محمدرضاخانی، وحید. (1399). طراحی الگوی قابلیت حسابرسی داخلی در نهادهای بخش عمومی ایران، فصلنامه دانش حسابداری و حسابرسی مدیریت، 9(34): 127-143.
تقوی فرد، محمد تقی؛ نعمت، مسرت و صنیعی منفرد، محمد علی. (1390). مدل پیش بینی رفتار خرید مجدد مشتریان (مورد مطالعه: شرکت خدمات دهنده اینترنت)، مجله مدیریت بازرگانی، دانشکده مدیریت دانشگاه تهران، 3(10): 55-74.
جلالی، رستم. (1391). نمونه گیری در پژوهش­های کیفی. مجله تحقیقات کیفی در علوم سلامت، 4: 310-320.
حاجیها، زهره و رجب­دری، حسین. (1398). تدوین الگو و اولویت­بندی عوامل مؤثر بر افزایش کیفیت حسابرسی داخلی، مجله پژوهش حسابداری و حسابرسی،  9(4): 47-63.
سازمان بورس و اوراق بهادار. (1391). منشور فعالیت حسابرسی داخلی، بازیابی شده در تاریخ 12 اردیبهشت 1395، از پرتال رسمی سازمان به نشانی http://www.seo.ir.
کشتکار، رسول؛ خواجوی، شکراله و دستگیر، محسن. (1398). مطالعه نقش واسطه‌ای ضعف‌های کنترل‌های داخلی در رابطه بین شاخص‌های محتوای اطلاعاتی سود شرکت‌ها و کیفیت حسابرسی. مجله پیشرفت­های حسابداری. 11 (2): پاییز و زمستان، 321-353.
محسنین، شهریار و اسفیدانی، محمد رحیم. (1392). مدل سازی معادلات ساختاری به کمک نرم افزار لیزرل، مؤسسه کتاب مهربان نشر. چاپ اول.
مشایخی، بیتا و یزدانیان، عالمه. (1397). شناسایی عناصر کلیدی حسابرسی داخلی، بررسی­های حسابداری و حسابرسی، 25(1): 135-158.
منتی، وحید و بابایی، مقداد. (1394). حسابرسی داخلی و تقلب، دو ماهنامه حسابرسان داخلی، شماره 5 و 6.
نیکبخت، محمدرضا؛ رضائی، ذبیح الله و منتی، وحید. (1396). طراحی مدل کیفیت حسابرسی داخلی. مجله دانش حسابرسی. 69: 5-57.
 
ب. انگلیسی
Abu-Azza, W. (2012). Perceived effectiveness of the internal audit function in Libya, MSc Thesis, University of Southern Queensland, Australia.
Azzali, S. & Mazza, T. (2018). The internal audit effectiveness evaluated with an organizational, process and relationship perspective, International Journal of Business and Management, 13 (6): 238-254.
Brody, R. G., Golen, S. P., & Reckers, P. M. (1998). An empirical investigation of the interface between internal and external auditors. Accounting and Business Research, 28(3): 160-172.
Carcello, J., Hermanson, D., & Raghunandan, K. (2005). Factors associated with u.s. public companies’ investment in internal auditing. Accounting Horizons, 19(2): 69–84.
Chang, Y-T., Chen, H., Cheng, R. K., Chi, W. (2019). The impact of internal audit attributes on the effectiveness of internal control over operations and compliance, Journal of Contemporary Accounting & Economics, 15 (1): 1-19.
Coetzee, P. & Lubbe, D. (2013). Improving the efficiency and effectiveness of risk-based internal audit engagements, International Journal of Auditing, 18(2): 115-125.
Dunn, A. K. and Mayhew, B. W. (2004). Audit Firm Industry Specialization and Client Disclosure Quality. Review of Accounting Studies, 9(1): 35–58.
Eulerich, M., Kremin, J. and Wood, D. A. (2019). Factors that influence the perceived use of the internal audit function's work by executive management and audit committee, Advances in Accounting, 45: 1-7.
Gros, M. Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: results of a survey on German listed companies, Journal of Management & Governance, June, 21(2): 291–329.
Harrington, C. (2004). Internal audit’s new role. Journal of Accountancy, September: 25-40.
Hogan, C. E. (1997). Costs and benefits of audit quality in the ipo market: a self - selection analysis. The Accounting Review. 72 (1): 67-86.
Institute of Internal Auditors (IIA). (2005). Corporate Governance. The Institute of Internal Auditors Homepage. Available at: http://www.theiia .org/?doc id_1041. 
Institute of Internal Auditors (IIA). (2016). International Standards for the Professional Practice of Internal Auditing (Standards). Available at https://na.theiia.org/standards-guidance/Public%20Documents/IPPF-Standards-2017.pdf.
Johl, S. K., Johl, S. K., Subramaniam, N. & Cooper, B. (2013). Internal audit function, board quality and financial reporting quality: Evidence from Malaysia. Managerial Auditing Journal, 28 (9): 780-814.
Kaboi, M. N., Kiragu, D. & Riro, G. K. (2018). Influence of internal audit independence on internal audit effectiveness in the Kirinyaga County Government, Kenya. International Journal of Economics, Commerce and Management, VI (5): 341-360.
Krichene, A. and Baklouti, E. (2020). Internal audit quality: perceptions of Tunisian internal auditors an explanatory research, Journal of Financial Reporting and Accounting, https://doi.org/10.1108/JFRA-01-2020-0010.
Lin, S., Pizzini, M., Vargus, M. E., & Bardhan, I. (2011). The role of the internal audit function in the detection and disclosure of material weaknesses. The Accounting Review, 86(1): 287-323. 
Mihret, D.G. & Yismaw, A.W. (2007). Internal audit effectiveness: An Ethiopian public sector case study, Managerial Auditing Journal, 22(5), 470-484.
Pizzini, M., Lin, S., & Ziegenfuss, D. E. (2015). The Impact of Internal Audit Function Quality and Contribution on Audit Delay. Auditing: A Journal of Practice & Theory, 34 (1): 25-58.
 
Prawitt, D. F. N. Y. Sharp, and D. A. Wood. (2012). Internal audit outsourcing and the risk of misleading or fraudulent financial reporting: Did sarbanes-oxley get it wrong? Contemporary Accounting Research 29 (4): 11099-1136.
Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. The Accounting Review 84(4): 1255–80.
Quarles, N. R. (1994). An examination of promotion opportunities and evaluation criteria as mechanisms for affecting internal auditor commitment, job satisfaction and turnover intentions. Journal of Managerial. 6(2): 176–94.
Quaye, B. L. (2019). Internal Audit Effectiveness Within The public tertiary institutions in Ghana: The Influence of Audit and organizational characteristics, A dissertation submitted in partial fulfillment of the requirements for the award of Master of Philosophy Accounting Degree at University of Ghana
Roussy, M. and Brivot M. (2014). The contasted viewpoints of external auditors, audit committee members, internal auditors and the institute of internal auditors, Working Paper, October.
Saidin, S. Z. (2010) .The Relationship between Internal and External Auditors of Local Authorities in England and Malaysia, Submitted to the University of Sheffield in Fulfillment of the Requirements for the Degree of Doctor of Philosophy The University Of Sheffield.
Siegel G. (2000). Changing work roles demand new knowledge and skills, Strategic Finance, 81 (8): 65-66.
Thompson, L. (1990). An examination of naive and experienced negotiators. Journal of Personality and Social Psychology, 59 (1), 82−90.
Zain, M. M., Subramaniam, N. & Stewart, J. (2006). Internal auditors assessment of their contribution to financial statement audits: The relation with audit committee and internal audit function characteristics.