تصمیم‌گیری و خط‌مشی متأثر از توصیه‌ها و ویژگی‌های کمیته حسابرسی
محورهای موضوعی :
حسابداری مالی و حسابرسی
مصطفی حیدری هراتمه
1
(گروه اقتصاد، واحد نراق، دانشگاه آزاد اسلامی، نراق، ایران.)
وحید آرایی
2
(گروه آموزشی مدیریت دولتی و خط مشی گذاری عمومی،واحد تهران مرکزی، دانشگاه آزاد اسلامی ، تهران، ایران)
تاریخ دریافت : 1402/04/26
تاریخ پذیرش : 1402/06/09
تاریخ انتشار : 1402/07/01
کلید واژه:
حسابرسی داخلی,
واژه‌های کلیدی: کمیته حسابرسی,
توصیه‌های حسابرسی داخلی,
دانش و تخصص,
اندازه کمیته,
چکیده مقاله :
چکیده
امروزه اهمیت تعامل بین کمیته حسابرسی و حسابرسی داخلی مشخص و از اهمیت زیادی برخوردار می‌باشد. یکی ازکارکردهای کمیته‌های حسابرسی بررسی و نظارت بر واکنش مدیریت به توصیه‌ها و یافته‌های حسابرسی داخلی است. هدف از این مطالعه بررسی تأثیر ویژگی‌های کمیته حسابرسی و ادراکات اجرای توصیه‌های حسابرسی داخلی می‌باشد. بنابراین با استفاده از داده‌های حاصل از بررسی حسابرسان داخلی ارشد از شرکت‌های نمونه این نتیجه حاصل شد که درک بیشتر اجرای توصیه‌های حسابرسی به شدت به وجود اعضای مستقل کمیته حسابرسی و تخصص اعضا در حسابرسی و حسابداری بستگی دارد. نتایج نشان داد: الف) ادراکات اجرای توصیه‌های حسابرسی داخلی تحت تأثیر جلسات مکرر بین کمیته حسابرسی و حسابرسان داخلی ارشد قرار می‌گیرد ب) هرچه تخصص اعضای کمیته حسابرسی بیشتر باشد احتمال اجرای توصیه‌های حسابرسی داخلی بیشتر است ج) همبستگی منفی بین اندازه کمیته‌های حسابرسی و اجرای توصیه‌های حسابرسی داخلی وجود دارد د) سه بعد (انتصاب، بررسی 1، بررسی 3) با اجرای توصیه‌های حسابرسی داخلی ارتباط مثبت دارند اما معنی‌دار نیستند ه) استقلال و اعضای با آگاهی کمیته‌های حسابرسی از حسابداری و حسابرسی تأثیر معنی‌داری بر اجرای توصیه‌های حسابرسی داخلی می‌گذارند.
چکیده انگلیسی:
Abstract
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.
منابع و مأخذ:
فهرست منابع
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