رابطه بین نظارت کمیته حسابرسی بر عملکرد حسابرسی داخلی و ماهیت فعالیت‌های حسابرسی داخلی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

2 کارشناسی ارشد حسابرسی، دانشکده مدیریت حسابداری، دانشگاه شهید بهشتی، تهران، ایران

چکیده

هدف این پژوهش بررسی رابطه بین نظارت کمیته حسابرسی بر عملکرد حسابرسی داخلی و ماهیت فعالیت‌های حسابرسی می‌باشد. در این پژوهش، فرض بر آن است که تمایل کمیته حسابرسی برای جلوگیری از تحریف مالی منجر به افزایش تمرکز حسابرسی داخلی بر فعالیت‌های مبتنی بر کنترل‌های داخلی می‌شود. جهت سنجش نظارت کمیته حسابرسی بر عملکرد حسابرسی داخلی و همچنین برای سنجش ماهیت فعالیت‌های حسابرسی داخلی از پرسشنامه استفاده شده است. در این راستا، نظر 140 مدیر حسابرسی داخلی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران در سال 1400 جمع‌آوری و مورد بررسی قرارگرفته است. برای آزمون فرضیه پژوهش از مدل رگرسیونی استفاده شده است. نتایج نشان می‌دهد که بر اساس نظرات مدیران حسابرسی داخلی مشارکت‌کننده در این پژوهش، نظارت کمیته حسابرسی بر عملکرد حسابرسی داخلی منجر به تمرکز حسابرسی داخلی بر فعالیت‌های مرتبط با کنترل‌های داخلی می‌شود. همچنین، اندازه شرکت، اهرم مالی، نسبت موجودی‌ها و وجود ضعف بااهمیت در کنترل‌های داخلی تأثیر مثبت و معناداری بر فعالیت‌های مرتبط با کنترل‌های داخلی حسابرسی داخلی دارند. درنهایت، نتایج نشان می‌دهد که نرخ رشد فروش و جریان نقد عملیاتی تأثیر معناداری بر فعالیت‌های مرتبط با کنترل‌های داخلی حسابرسی داخلی ندارند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities

نویسندگان [English]

  • Vahid Mennati 1
  • Ali Shahbazi 2
1 Assistant Professor. Department of Accounting. Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
2 MSc.of Auditing. Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
چکیده [English]

The purpose of this research is to investigate the association between the audit committee’s oversight of the internal audit function (IAF) and the nature of IAF activities. In this paper, it is assumed that regarding the role of the audit committee in preventing financial misstatements leads to an increase in the focus of IAF on internal controls. Based on the survey of 140 Chief Audit Executives (CAE) of Tehran Stock Exchange listed companies in 2020, research variables have been measured. A regression model is used to test the research hypothesis. Based on the opinions of CAEs participating in this research, the results show that the audit committee’s oversight of the internal audit function leads the IAF toward a more internal-controls-oriented focus. Also, the size of the company, financial leverage, ratio of inventories and the significant weakness in internal controls have a positive and significant effect on the IAF internal-controls-oriented focus. Finally, the results show that the sales growth rate and operating cash flow do not have a significant effect on the IAF internal-controls-oriented focus.

کلیدواژه‌ها [English]

  • : Internal audit
  • Audit committee
  • Internal controls
  • Monitoring of internal audit performance

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