تاثیر سرمایه روانی و شجاعت اخلاقی بر اثربخشی حسابرسی داخلی
محورهای موضوعی : اخلاق در حسابرسیبهنام کرمشاهی 1 * , احمدصادق سلطانی نژاد 2 , ابراهیم سلطانی نژاد 3
1 - گروه حسابداری، مجتمع آموزش عالی بافت، دانشگاه شهید باهنر کرمان، کرمان، ایران
2 - گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران
3 - گروه حسابداری، دانشکده ادبیات و علوم انسانی، واحد کرمان، دانشگاه آزاد اسلامی، کرمان، ایران.
کلید واژه: سرمایه روانشناختی, شجاعت اخلاقی, اثربخشی, حسابرسی داخلی, حاکمیت شرکتی.,
چکیده مقاله :
هدف: حوزه تاکید حسابرسان داخلی عدم انطباق‌ها یا عدم رعایت رویه‌ها، آیین‌نامه‌ها، برنامه‌ها، قوانین و مقرراتی است که توسط شرکت و یا دولت تدوین شده‌اند و بر برنامه‌های سازمان تاثیر با اهمیتی دارند. از مزیت‌های حسابرسی داخلی که به نوعی ضرورت وجودی آن به حساب می‌آیند، می‌توان به ایجاد ارزش، اجتناب از ضرر و زیان، جلوگیری از هدر رفت منابع، صرفه‌جویی در هزینه‌ها و اجرای برنامه‌های شرکت طبق آنچه در نظر گرفته شده، اشاره کرد. بر این اساس، ذینفعان شرکت از حسابرسی داخلی که عملکرد خوبی داشته و برای شرکت ارزش می‌آفریند، سود می‌برند. نتایج تحقیقات عصر حاضر در حوزه حسابرسی داخلی نشان می‌دهند که برای دستیابی به ارزش‌افزوده حسابرس داخلی، باید بهبودهایی در اثربخشی حسابرسی داخلی صورت گیرد. ازجمله عواملی که بر اثربخشی حسابرسی داخلی تاثیر به‌سزایی دارد، نقش سرمایه روانی و شجاعت اخلاقی می‌باشد. هدف پژوهش حاضر بررسی تاثیر سرمایه روانی و شجاعت اخلاقی بر اثربخشی حسابرسی داخلی می‌باشد.
روش: این پژوهش از نظر هدف، كاربردی و از لحاظ روش، توصیفی- پیمایشی است. داده‌های پژوهش با استفاده از روش پیمایشی گردآوری شده‌اند و تعداد 186 نفر از حسابرسان داخلی و مدیران حسابرسی داخلی شاغل در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران در سال 1402 به پرسشنامه پژوهش پاسخ داده‌اند. برای تحلیل یافته‌ها، از روش معادلات ساختاری استفاده شده است و برای اندازه‌گیری سرمایه روانی از پرسشنامه لوتانز و همکاران (2007) و لوتانز و همکاران (2005)، شجاعت اخلاقی از پرسشنامه هانا و آوولیو (2010) و اثربخشی حسابرسی داخلی از پرسشنامه الزبان و گوئیلیام (2014) و لنز و همکاران (2017) استفاده شده است.
یافته‌ها: یافته‌های به دست آمده از فرضیه اول بیان می‌کند که سرمایه روانشناختی بر اثربخشی حسابرسی داخلی تأثیر مثبت و معناداری دارد. به عبارت دیگر، سرمایه روانشناختی باعث افزایش اثربخشی و عملکرد حسابرسان داخلی می‌شود. همانگونه که انتظار می‌رفت، سرمایه روانشناختی یک عامل مهم است که انگیزه و اثربخشی کارکنان را افزایش می‌دهد و به شکوفایی و پیشرفت شرکت و سازمان‌ها کمک می‌کند. افرادی که سرمایه روانی بالاتری دارند، انگیزه بیشتری برای دنبال کردن اهداف داشته و نسبت به افرادی که سرمایه روانی پایین‌تری دارند، عملکرد بهتری دارند. یافته‌های پژوهش خلیل (2022) نشان می‌دهد که به یافته‌های مشابهی دست یافته است. همچنین لوتانز و همکاران (2007) و آوی و همکاران (2010) دریافتند که سرمایه روانی بر عملکرد کارکنان اثر مثبتی دارد. نتایج فرضیه دوم حاکی از تایید تاثیر مثبت شجاعت اخلاقی بر اثربخشی حسابرسی داخلی است. از آنجایی که مدیر به صورت مستقیم در مورد حسابرسان داخلی تصمیم‌گیری می‌کند، هنگام ارائه گزارش، شغل خود را به خطر می‌اندازد. بر این اساس، تهدیدها و فشارهای مختلف از سوی مدیریت، دلیل اصلی سکوت آن‌ها می‌باشد. مدیریت شرکت دارای قدرت و اختیاراتی است که می‌تواند با حسابرسان مخالفت کند و آن‌ها را زیر فشار قرار دهد. ترس، دلیل اصلی شکست حسابرسان داخلی در انجام وظایف خود به عنوان اطمینان‌بخش به سرمایه‌گذاران و ذینفعان می‌باشد. شجاعت اخلاقی شاخص مهمی از شایستگی حسابرس است. شجاعت به عنوان یک ارزش اخلاقی، به حسابرسان اجازه می‌دهد تا وظایف خود را به درستی انجام دهند و بدون هیچ‌گونه ترسی، وارد موضوعات مختلف شوند. در پژوهشی مشابه خلیل و همکاران (2016)، خلیل (2022) و خلیل و خلیف (2022) نشان دادند که سرمایه روانشناختی و شجاعت اخلاقی بر اثربخشی حسابرسان داخلی تاثیر مثبت دارد.
نتیجه‌گیری: هیأت مدیره شرکت‌ها و قانونگذاران، به سرمایه روانشناختی و شجاعت اخلاقی حسابرسان داخلی به عنوان مهم‌ترین ابزار نظارتی و اعتماد سهام‌داران توجه بیشتری داشته باشند و جهت افزایش سطح سرمایه روانی و شجاعت اخلاقی اقدامات لازم را انجام دهند.
Introduction: The focus of internal auditors is on non-compliance with or non-observance of procedures, regulations, programs, laws, and regulations that have been developed by the company or the government and have a significant impact on the organization's programs. The advantages of internal auditing, which are considered to be a necessity of its existence, include creating value, avoiding losses, preventing waste of resources, saving costs, and implementing the company's programs as intended. Accordingly, the company's stakeholders benefit from an internal audit that performs well and creates value for the company. The results of current research in the field of internal auditing show that in order to achieve the added value of the internal auditor, improvements must be made in the effectiveness of internal auditing. Among the factors that have a significant impact on the effectiveness of internal auditing are the role of psychological capital and moral courage. Our goal is to examine the effect of psychological capital and moral courage on the effectiveness of internal auditing.
Methodology: This research is applied in terms of purpose and descriptive-survey in terms of method. Research data were collected using a survey method and 186 internal auditors and internal audit managers working in companies listed on the Tehran Stock Exchange in 1402 responded to the research questionnaire. To analyze the findings, the structural equation modeling method was used and the questionnaires of Luthans et al. (2007) and Luthans et al. (2005) were used to measure psychological capital, the questionnaire of Hanna and Avolio (2010) was used for moral courage, and the questionnaire of Al-Zaban and Guillaume (2014) and Lenz et al. (2017) was used for internal audit effectiveness.
Findings: The findings from the first hypothesis state that psychological capital has a positive and significant effect on the effectiveness of internal audit. In other words, psychological capital increases the effectiveness and performance of internal auditors. As we expected, psychological capital is an important factor that increases the motivation and effectiveness of employees and contributes to the prosperity and progress of companies and organizations. People who have higher psychological capital are more motivated to pursue goals and perform better than people who have lower psychological capital. The findings of Khalil's (2022) research show that he has achieved similar findings. Also, Luthans et al. (2007) and Avi et al. (2010) concluded that psychological capital has a positive effect on employee performance. The results of the second hypothesis confirm the positive effect of moral courage on the effectiveness of internal audit. Since the manager directly decides on the internal auditors, he puts his job at risk when submitting the report. Accordingly, various threats and pressures from management are the main reason for their silence. The company's management has the power and authority to oppose the auditors and put them under pressure. Fear is the main reason for the failure of internal auditors to perform their duties as providers of assurance to investors and stakeholders. Moral courage is an important indicator of the auditor's competence. Courage as a moral value allows auditors to perform their duties properly and enter into various issues without any fear. In a similar study, Khalil et al. (2016), Khalil (2022) and Khalil and Khalif (2022) concluded that psychological capital and moral courage have a positive effect on the effectiveness of internal auditors.
Conclusion: The board of directors of companies and regulators should pay more attention to the psychological capital and moral courage of internal auditors as the most important monitoring tool and shareholder trust, and take the necessary measures to increase the level of psychological capital and moral courage.
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