نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، پردیس تحصیلات تکمیلی، دانشگاه علامه طباطبائی، تهران
2 گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران
3 گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
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.
کلیدواژهها [English]
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