الگويي براي استقرار نظام كنترل هاي داخلي در بانك هاي ايران

A Pattern for Establishing Internal Control System in Iranian Banks

ﻫﺪف: ﯾﮑﯽ از ﻋﻠﻞ اﺣﺘﻤﺎﻟﯽ ﺿﻌﻒ ﻧﻈﺎم ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ ﺑﺎﻧﮏﻫﺎ را ﻣﯽﺗﻮان ﻋﺪم ﺗﺒﯿﯿﻦ ﺷﺎﺧﺺﻫﺎي اﺳﺘﻘﺮار ﻧﻈﺎم ﻣﺬﮐﻮر داﻧﺴﺖ. ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ، ﺷﻨﺎﺳﺎﯾﯽ ﻋﻮاﻣﻞ اﺛﺮﮔﺬار در اﺳﺘﻘﺮار ﻧﻈﺎم ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ ﺑﺎﻧﮏﻫﺎ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ وﯾﮋﮔﯽﻫﺎي ﻣﺤﯿﻄﯽ ﮐﺸﻮر اﺳﺖ. روش: ﺑﻪ ﻣﻨﻈﻮر دﺳﺘﯿﺎﺑﯽ ﺑﻪ اﻫﺪاف ﭘﮋوﻫﺶ، اﺑﺘﺪا ﺑﺎ ﻣﺮور ادﺑﯿﺎت ﻣﻮﺿﻮع، ﻋﻮاﻣﻞ اﺛﺮﮔﺬار در اﺳﺘﻘﺮار ﻧﻈﺎم ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ ﺑﺎﻧﮏﻫﺎ ﺷﻨﺎﺳﺎﯾﯽ ﺷﺪ. در ﻣﺮﺣﻠﻪ ﺑﻌﺪ، ﻣﺼﺎﺣﺒﻪﻫﺎي ﻧﯿﻤﻪﺳﺎﺧﺘﺎرﯾﺎﻓﺘﻪ ﺑﺎ ﺧﺒﺮﮔﺎن ﺻﻮرت ﮔﺮﻓﺖ ﺗﺎ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﺗﺠﺮﺑﯿﺎت آﻧﺎن و ﺷﺮاﯾﻂ ﺑﻮﻣﯽ ﺑﺎﻧﮏﻫﺎي ﮐﺸﻮر، ﺳﺎﯾﺮ ﻋﻮاﻣﻞ ﻣﻮﺛﺮ ﺑﺮ ﻣﻮﺿﻮع ﭘﮋوﻫﺶ، ﻟﺤﺎظ ﮔﺮدد. ﺳﭙﺲ ﺑﻪ وﺳﯿﻠﻪ ﭘﺮﺳﺸﻨﺎﻣﻪ ﻃﺮاﺣﯽﺷﺪه، از ﺧﺒﺮﮔﺎن و ﺻﺎﺣﺐﻧﻈﺮان )اﻋﻀﺎي ﻫﯿﺌﺖ ﻋﻠﻤﯽ، ﻣﺪﯾﺮان و ﮐﺎرﺷﻨﺎﺳﺎن ﺑﺎﻧﮏﻫﺎ و ﺑﺎﻧﮏ ﻣﺮﮐﺰي و ﺣﺴﺎﺑﺮﺳﺎن ﻣﺴﺘﻘﻞ( ﻧﻈﺮﺧﻮاﻫﯽ ﺷﺪ و اﯾﻦ ﻋﺎﻣﻞﻫﺎ ﺑﺎ اﺳﺘﻔﺎده از روش دﻟﻔﯽ ﻓﺎزي، ﻣﻮرد ﻏﺮﺑﺎﻟﮕﺮي ﻗﺮار ﮔﺮﻓﺖ. ﭘﺲ از آن ﺑﻪ ﻣﻨﻈﻮر ارزﯾﺎﺑﯽ ارﺗﺒﺎط ﺷﺎﺧﺺﻫﺎ ﺑﺎ اﺑﻌﺎد از آزﻣﻮن ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ ﺗﺎﯾﯿﺪي اﺳﺘﻔﺎده ﺷﺪ. ﯾﺎﻓﺘﻪﻫﺎ: ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﺑﯿﺎﻧﮕﺮ اﯾﻦ اﺳﺖ ﮐﻪ از ﺗﻌﺪاد 119 ﺷﺎﺧﺺ اﺳﺘﺨﺮاج ﺷﺪه ﺑﻪ ﻋﻨﻮان ﻋﻮاﻣﻞ اﺛﺮﮔﺬار در اﺳﺘﻘﺮار ﻧﻈﺎم ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ ﺑﺎﻧﮏﻫﺎي اﯾﺮان، 113 ﺷﺎﺧﺺ، اﺟﻤﺎع ﻋﻤﻮﻣﯽ ﮔﺮوه دﻟﻔﯽ را ﮐﺴﺐ ﻧﻤﻮد و ﺑﺎ اﻧﺠﺎم ﺗﺤﻠﯿﻞ ﻋﺎﻣﻠﯽ ﻣﺸﺨﺺ ﺷﺪ ﻫﻤﻪ 113 ﺷﺎﺧﺺ ﻣﺬﮐﻮر از اﻫﻤﯿﺖ ﮐﺎﻓﯽ ﺑﺮﺧﻮردار اﺳﺖ. ﻧﺘﯿﺠﻪﮔﯿﺮي: ﺑﺎﻧﮏﻫﺎ ﺑﻪ ﮐﻤﮏ ﺷﺎﺧﺺ ﻫﺎي ﻣﻌﺮﻓﯽ ﺷﺪه در اﯾﻦ ﭘﮋوﻫﺶ ﻗﺎدر ﺧﻮاﻫﻨﺪ ﺑﻮد ﺑﻪ ارزﯾﺎﺑﯽ وﺿﻌﯿﺖ ﻓﻌﻠﯽ ﻧﻈﺎم ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ ﺑﭙﺮدازﻧﺪ و از ﮐﺎرﮐﺮد اﺛﺮﺑﺨﺶ ﻧﻈﺎم ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ، اﻃﻤﯿﻨﺎن ﺣﺎﺻﻞ ﻧﻤﺎﯾﻨﺪ. داﻧﺶاﻓﺰاﯾﯽ: ﯾﺎﻓﺘﻪ ﻫﺎي اﯾﻦ ﭘﮋوﻫﺶ ﻣﯽﺗﻮاﻧﺪ ﺑﻪ ﺷﻨﺎﺳﺎﯾﯽ ﻋﻮاﻣﻞ اﺛﺮﮔﺬار در اﺳﺘﻘﺮار ﻧﻈﺎم ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ ﺑﺎﻧﮏﻫﺎي اﯾﺮان ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ وﯾﮋﮔﯽﻫﺎي ﻣﺤﯿﻄﯽ ﮐﺸﻮر و ﻣﺸﺨﺺ ﻧﻤﻮدن ﮔﺎمﻫﺎي ﻻزم ﺑﺮاي ارﺗﻘﺎي اﺛﺮﺑﺨﺸﯽ ﻧﻈﺎم ﮐﻨﺘﺮلﻫﺎي داﺧﻠﯽ در ﺑﺎﻧﮏﻫﺎ ﮐﻤﮏ ﮐﻨﺪ.

One of the possible reasons for the weakness of the internal control system of banks can be considered as the lack of a pattern for the establishment of this system. The purpose of this study is to identify the effective indicators in establishing the internal control system of banks and to introduce the effective indicators according to the contextual characteristics of Iranian banks. Method: In order to achieve the objectives of the research, first, by reviewing the literature, effective indicators in establishing the system of internal controls in banks were identified. In the next stage, semi-structured interviews were conducted with experts in order to consider other factors affecting the research subject according to their experiences and unique context of the Iranian banks. Then, using a questionnaire and fuzzy delphi method, these factors were screened by experts’ opinions. Finally, confirmatory factor analysis test was used to determine the factor loading of the indicators. Results: The research findings indicate that out of 119 indicators identified as effective indicators in establishing the internal control system of Iranian banks, 113 indicators has obtained the general consensus of the delphi group and by conducting factor analysis, it was determined that all these 113 indicators were of sufficient importance. Conclusion: Banks will be able to assess the current status of the internal control system by the indicators introduced in this study and ensure the effective functioning of the internal control system. Contribution: Findings of this study can help to identify the indicators affecting the establishment of the internal control system of Iranian banks according to the contextual characteristics of the country and identify the necessary steps to improve the effectiveness of the internal control system in banks.