قصد پذیرش CAAT و عملکرد حسابرسان داخلی: نقش تعدیلگر حمایت تیمی و مدیریتی
محورهای موضوعی : حسابداری مالی و حسابرسی
شادی حسن زاده
1
,
فاطمه مرادي
2
,
دلنيا نادرپور
3
,
سارا ترکه
4
1 - نويسندة مسئ ول، استاديار، گروه حسابداري، دانشكده علوم انساني و اجتماعي ، دانشگاه كردستان ، سنندج، ايران
2 - گروه حسابداري، دانشكده علوم انساني و اجتماعي ، دانشگاه كردستان ، سنندج، ايران
3 - استاديار، گروه حسابداري، دانشكده علوم انساني و اجتماعي ، دانشگاه كردستان ، سنندج، ايران
4 - استاديار، گروه حسابداري، دانشكده علوم انساني و اجتماعي ، دانشگاه كردستان ، سنندج، ايران
کلید واژه: حسابرسی داخلی, حسابرسی فناوری اطلاعات, عملکرد حسابرسی, CAAT,
چکیده مقاله :
با توجه به پیشرفت چشمگیر فناوری اطلاعات، حسابرسان داخلی نیاز به بهبود عملکرد تیمی خود در این زمینه دارند. از جمله این فناوری‌ها، تکنیک‌های حسابرسی به کمک رایانه (CAAT) است. هدف پژوهش، بررسی ارتباط قصد پذیرش حسابرسان داخلی در پذیرش CAAT با عملکرد آنها است و همچنین با توجه به تأثیری که حمایت‌های اعضای تیم و مدیر شرکت می‌تواند در راستای بهبود عملکرد تیم حسابرسی داشته باشد؛ اثر تعدیلگری دو متغیر حمایت تیمی و مدیریت بر ارتباط فوق بررسی شد. برای استخراج متغیرهای پژوهش از پرسشنامه استاندارد به تعداد 180 نمونه در سال 1403و برای آزمون فرضیات از روش پژوهش معادلات ساختاری تحت نرم افزار PLS بهره گرفته شد. نتایج نشان داد که انتظار عملکرد و شرایط تسهیل‌گر بر احتمال استفاده حسابرسان از CAAT تأثیر می‌گذارد. این نتایج نشان می‌دهد که برای افزایش استفاده ازCAAT، مدیریت برنامه‌های آموزشی و پشتیبانی فنی سازمانی و کامپیوتری خود را برای CAAT افزایش دهد. همچنین قصد و تمایل پذیرش CAAT با عملکرد حسابرس هم مورد پذیرش قرار گرفت. اما یافته های پژوهش در ارتباط با اثر تعدیلگری حمایت تیمی و مدیریت نتایج معناداری نشان ندادند. این پژوهش جزو معدود پژوهش‌های انجام شده داخل در حوزه CAAT است، که می‌تواند با توجه به پیشرفت‌های اخیر در حوزه حسابرسی مبتنی بر فناوری اطلاعات، نوآوری برای جامعه حرفه‌ای، مدیران و سرپرستان حسابرسی و شرکت‌ها داشته باشد.
Due to the significant development of information technology, internal auditors need to improve their team performance in this field. Among these technologies are Computer Assisted Auditing Techniques (CAAT). The purpose of the research is to examine the relationship between internal auditors' intention to accept CAAT and their performance, and also considering the effect that the support of team members and the company manager can have in order to improve the performance of the audit team; The moderating effect of the two variables of team support and management on the above relationship was investigated. To extract the research variables from a standard questionnaire with a number of 180 samples in 1403 and to test the hypotheses, the structural equation research method under PLS software was used. The results showed that performance expectation and facilitating conditions affect the likelihood of auditors using CAAT. These results suggest that in order to increase the use of CAAT, the management of training programs and technical and organizational support for CAAT should be increased. Also, the intention and willingness to accept CAAT was also accepted with the performance of the auditor. But the findings of the research did not show significant results in relation to the moderating effect of team support and management. This research is one of the few researches conducted in the field of CAAT, which can be innovative for the professional community, managers and audit supervisors, and companies, considering the recent developments in the field of IT-based auditing.
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