pathology of internal audit processes in the environment of specific internal controls of industrial organizations.
Abdolrahman Abbasifar
1
(
PhD student in accounting, Faculty of Humanities, Islamic Azad University, Firozkoh, Iran
)
Seyede Atefe Hoseini
2
(
Assistant Professor, Department of Accounting, Firuzkoh Branch, Faculty of Humanities, Islamic Azad University, Firozkoh, Iran.
)
Mohammad Mahmoodi
3
(
Assistant Professor, Department of Accounting, Firuzkoh Branch, Faculty of Humanities, Islamic Azad University, Firozkoh, Iran.
)
Keywords: internal audit , audit , internal controls , pathology,
Abstract :
The purpose of this research is to investigate and identify the damage of internal audit processes in the internal control environment of industrial .organizationsThe method of the current research is a combination of sequential exploratory type. In the qualitative section, the obtained data were coded through the Grounded Theory method during 14 interviews and through the MAXQDA software, and then in the quantitative section, 100 questionnaires were prepared and sent based on the obtained indicators, and 85 questionnaires were received. In the quantitative stage, the reliability of the data was confirmed through Gronbach's alpha test. Also, structural equation modeling (SMARTPLS software) was used to determine the relationships between categories and to create consensus and ensure the indicators extracted from Delphi analysis.The statistical population is internal and independent auditors (experts) of industrial organizations and the findings of the research showed that 30 indicators of this research (identified damages) can be summarized on 4 general factors of supply, demand, ethical behavior and efficiency.
Internal Audit in Iran: Challenges and Obstacles, Management Accounting and Auditing Knowledge, Year 7, Number 27. [In
Persian] Nisak, D. K., Imoniana, J. O., Slomski, V., Reginato, L., & Slomski, V. G. (2023). How do Internal Control Environments Connect to Sustainable Development to Curb Fraud in Brazil?. Sustainability, 14(9), 5593.
Raghanandan, K; Read, m; hoog, D. (1994). “Audit committee composition, gray directors and interaction with internal auditing.” Accounting Horizons 15,105-118.
Schneider, Arnold. (2009). “Internal Audit Issues Facing Corporate. Shahbazi, Ali, Menti, Vahid. (1402). The relationship between audit committee oversight of internal audit performance and the nature of internal audit activities. Professional audit research. 11. 133-162. [In Persian] https:// Doi.org/1022034/jpar.2023.2002506.
1165 Sharmsar, Amir, (1401), the relationship between the audit committee's financial expertise and internal control weaknesses and auditor dismissal with evidence from Iran's stock market, the third national conference on business management, entrepreneurship and accounting in Iran. [In
Persian] Turetken, O; Jethefer, S; & Ozkan, B. (2020). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal.
