The relationship between personality types of internal auditors and the detection of financial fraud with regard to the moderating role of internal auditors' performance effectiveness.
Ali Madresedost
1
(
)
rahmatolah azad
2
(
member faculty of babol branch
)
Shahram Chahrmahali
3
(
دانشگاه آزاد اسلامی واحد تهران جنول
)
Keywords: detection of financial frauds, personality types of internal auditors, effectiveness of internal audit performance, audit knowledge of internal audit manager,
Abstract :
Fraud can be committed in many ways, starting with the findings of audit teams in reviewing financial statements. Therefore, the auditor's ability to detect fraud must continue to improve. This is because each auditor as an individual has different limitations, so the level of ability to detect frauds should also be different. The purpose of this research is to investigate the effectiveness of the performance of internal auditors on the relationship between the personality types of internal auditors and the discovery of financial frauds.
The research method 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 combined. First, by using the multifaceted ground theory method and using interviews and searches in the research done in the past, the variables of the research were identified and the influencing factors were finalized by using the Laushe index. And finally, using factor analysis, the research questions were analyzed and the model for investigating the effectiveness of the performance of internal auditors on the relationship between the personality types of internal auditors and the detection of financial frauds was presented. The results showed that the personality types of internal auditors, the effectiveness of internal audit performance, professional ethics, the sharing of information related to fraud and the audit knowledge of the internal audit manager have an effect on the discovery of financial frauds.
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