A model to detect financial frauds based on the personality types of internal auditors
Ali Madresedoust
1
(
student at Azad university south of branch
)
Rahmatolah Azad
2
(
Assistant Professor, Islamic Azad University, North Tehran Branch
)
shahram chaharmahali
3
(
Assistant Professor, Islamic Azad University, south Tehran Branch
)
Keywords: detection of financial frauds, personality types of internal auditors, Behavioral audit,
Abstract :
People's personality traits can provide patterns for predicting their behavior and mental states, and individual differences such as gender is an important factor that shows why some people cope better than others with environmental conditions and variables and have less conflicts. The personality characteristics of internal auditors can affect the quality of financial reporting due to its role in obligations, conscientiousness and adherence to duties, along with other characteristics such as objectivity, skill and professional care of internal auditors. The purpose of this research is to provide a model to detect financial frauds based on the personality types of internal auditors.
The method used in this research is field and factor analysis. The statistical population of this research includes people active in the auditing profession, and the questionnaire information was completed in 1403. The method used in this research has been a combination method. First, by using the multifaceted ground theory method, by using interviews and searching in the research done in the past, the variables of the research were identified and by using the Laushe index of the final influencing factors. and finally the research questions were analyzed using factor analysis and finally a model was presented to discover financial frauds based on the personality types of internal auditors. The results of the research showed that the personality types of internal auditors, the psychological processes affecting the personality types of internal auditors and the personality characteristics of internal auditors have an effect on the detection of financial frauds.
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