تصمیم‌گیری و خط‌مشی متأثر از توصیه‌ها و ویژگی‌های کمیته حسابرسی
الموضوعات :
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
)
تاريخ الإرسال : 29 الإثنين , ذو الحجة, 1444
تاريخ التأكيد : 15 الخميس , صفر, 1445
تاريخ الإصدار : 08 السبت , ربيع الأول, 1445
الکلمات المفتاحية:
حسابرسی داخلی,
واژه‌های کلیدی: کمیته حسابرسی,
توصیه‌های حسابرسی داخلی,
دانش و تخصص,
اندازه کمیته,
ملخص المقالة :
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.
المصادر:
فهرست منابع
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