پژوهش‌های حسابرسی حرفه‌ای

پژوهش‌های حسابرسی حرفه‌ای

شواهدی برای ارزیابی عملکرد و کیفیت حسابرس داخلی در زمان دورکاری

نوع مقاله : مقاله پژوهشی

نویسندگان
مهدی باقریان 1
علی رضایی 2
رامین پرورپور 3
1 دانشجوی دکتری حسابداری، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه آزاد اسلامی علوم و تحقیقات، تهران، ایران.
2 استادیار حسابداری، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه آزاد اسلامی علوم و تحقیقات، تهران، ایران.
3 دانشجوی دکتری حسابداری، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.
10.22034/jpar.2026.2083412.1505
چکیده
پیشرفت سریع فناوری اطلاعات و دیجیتالی‌شدن فرایندهای کسب‌وکار، شیوه‌های حسابرسی داخلی را به‌طور بنیادین متحول کرده و حسابرسی از راه دور را به‌عنوان رویکردی نوظهور و قابل اتکا مطرح ساخته است. هدف این پژوهش بررسی عملکرد و کیفیت حسابرسی داخلی در محیط دورکاری با تمرکز بر اثربخشی، کارایی و میزان اتکاپذیری نتایج حسابرسی است. پژوهش حاضر از لحاظ تئوری، استقرایی و از لحاظ هدف کاربردی و با رویکرد پیمایشی انجام شده است. داده‌ها از طریق پرسشنامه از ۱۰۳ نفر از مدیران و رؤسای واحدهای حسابرسی داخلی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار ایران در سال 1404 گردآوری شده است. نتایج پژوهش نشان می‌دهد فناوری اطلاعات نقش زیادی در افزایش دقت، شفافیت و کاهش خطاهای حسابرسی داخلی در محیط دورکاری ایفا می‌کند. اگرچه حسابرسی از راه دور موجب صرفه‌جویی در هزینه‌ها، افزایش بهره‌وری و انعطاف‌پذیری عملیاتی می‌شود، اما چالش‌هایی همچون هزینه‌های بالای فناوری، ضعف زیرساخت‌های دیجیتال، کاهش تعاملات حضوری و تضعیف اعتماد متقابل میان حسابرسان و مدیریت را نیز به همراه دارد. تحلیل‌های رگرسیونی بیانگر آن است که حمایت ذی‌نفعان تأثیر مثبت و معناداری بر اثربخشی، کارایی و میزان اتکای استفاده‌کنندگان به نتایج حسابرسی داخلی را دارد. در مقابل، کاهش تعداد کارکنان واحد حسابرسی داخلی اثر منفی و معناداری بر کیفیت حسابرسی در شرایط دورکاری برجای می‌گذارد. همچنین یافته‌ها نشان می‌دهد حسابرسی داخلی از راه دور در حوزه‌های فناوری اطلاعات، حسابرسی مدیریتی و خدمات مشاوره‌ای بیشترین اثربخشی را دارد؛ حوزه‌هایی که ابزارهای دیجیتال و رویکردهای داده‌محور در آن‌ها قابلیت کاربرد بالاتری دارند. نتایج پژوهش حاکی از آن است که حسابرسی داخلی از راه دور صرفاً جایگزینی موقت برای حسابرسی حضوری نیست، بلکه بیانگر یک تحول ساختاری در حرفه حسابرسی داخلی است. تحقق موفق این تحول مستلزم حمایت سازمانی، سرمایه‌گذاری کافی در زیرساخت‌های دیجیتال، توسعه مستمر شایستگی‌های فناورانه حسابرسان و تقویت اعتماد و شفافیت در سازمان‌ها است.
کلیدواژه‌ها
حسابرسی داخلی
حسابرسی از راه دور
کیفیت حسابرسی
فناوری اطلاعات
حمایت از ذینفعان
موضوعات

عنوان مقاله English

Evidence for Evaluating the Performance and Quality of Internal Auditors during Remote Work

نویسندگان English

mahdi bagheriyan 1
Ali Rezaei 2
Ramin Provarpour 3
1 PhD student in Accounting, Department of Accounting, Faculty of Management and Economics, University of Islamic Azad Science and Research, Tehran, Iran.
2 Assistant Professor of Accounting, Department of Accounting, Faculty of Management and Economics, University of Islamic Azad Science and Research, Tehran, Iran.
3 PhD student in Accounting, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.
چکیده English

The rapid advancement of information technology and the digitalization of business processes have fundamentally transformed internal auditing practices, positioning remote auditing as an emerging and viable approach. This study investigates the performance and quality of internal auditing in a remote working environment, with a particular focus on its effectiveness, efficiency, and stakeholder reliance. Using an applied and survey-based research design, data were collected from 103 internal audit managers and heads of internal audit functions in publicly listed companies in Iran. The findings indicate that information technology plays a central role in enhancing audit accuracy, transparency, and error reduction in remote internal auditing. While remote auditing contributes to cost savings, improved productivity, and greater operational flexibility, it also presents notable challenges, including high technological costs, insufficient digital infrastructure, reduced interaction, and weakened mutual trust between auditors and management. Regression analysis reveals that stakeholder support has a significant and positive effect on audit effectiveness, efficiency, and reliance on audit outcomes. In contrast, a reduction in the number of internal audit staff is found to have a significant negative impact on audit quality in a remote context. Furthermore, the results show that remote internal auditing is most effective in information technology, managerial, and consulting domains, where digital tools and data-driven approaches are more readily applicable. Overall, the study demonstrates that remote internal auditing is not merely a temporary substitute for on-site auditing, but rather represents a structural transformation in the internal auditing profession. Successful implementation requires strong organizational support, adequate investment in digital infrastructure, continuous development of auditors’ digital competencies, and the cultivation of trust and transparency within organizations.

کلیدواژه‌ها English

Internal Auditing
Remote Auditing
Audit Quality
Information Technology
Stakeholder Support
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