تأثير چارچوب عملي حرفه اي بين المللي بر اثربخشي حسابرسي داخلي

The Effects of International Professional Practices Framework on the Effectiveness of Internal Audit

ﺳﺮآﻏـــﺎز ﺣـﺴــﺎﺑـﺮﺳـــﯽ داﺧﻠـــﯽ در ﻓـﺮاﯾﻨـــﺪ اﻃﻤﯿﻨﺎن ﺑﺨﺸــﯽ، ﺑﻪ دﺳﺖ آوردن درﮐـــﯽ درﺳـــﺖ از ﺷﺮاﯾﻄـــﯽ ﮐــﻪ ﺳﺎزﻣـــﺎن در آن ﻋﻤــﻞ ﻣﯽﮐﻨﺪ، ﺷـــﻨﺎﺳﺎﯾﯽ ذﯾﻨﻔﻌــﺎن ﮐﻠﯿــﺪي و ﻧﯿﺎزﻫــﺎي آنﻫﺎ و ﺗﻌﯿﯿﻦ ﭼـﮕﻮﻧــﮕﯽ ﺗﻌﺮﯾﻒ راﻫﺒﺮي ﺳــﺎزﻣﺎن اﺳـﺖ. ﺑـﺎ ﺗﻮﺟـﻪ ﺑـﻪ اﯾﻨﮑﻪ ﺣﺴﺎﺑـــﺮﺳﺎن داﺧﻠــﯽ از روﯾـــﮑﺮدﻫﺎي ﻣﺘﻌــﺪد، آزﻣﻮنﻫﺎ و روشﻫﺎي ﻣﺘﻔــﺎوت ﺑــﺮاي ارزﯾﺎﺑــﯽ راﻫﺒـــﺮي در ﺳــﺎزﻣﺎن ﺧــﻮد اﺳــﺘﻔﺎده ﻣﯽﮐﻨﻨﺪ، ﺿﻤـــﻦ اراﺋــﻪ ﺗﺼـــﻮﯾﺮي ﺷــﻔﺎف از آﻧﭽــﻪ ﺣﺴﺎﺑـــﺮﺳﺎن داﺧﻠــﯽ ﺑﺮ اﺳﺎس ﭼﺎرﭼﻮبﻫﺎي ﺑﯿﻦاﻟﻤﻠﻠﯽ ﺑﺮاي ارزﯾﺎﺑﯽﻫﺎي ﺧــﻮد در ﭘﯿﺶ ﮔﺮﻓﺘﻪاﻧﺪ، ﻣﯿـﺰان آﺷـﻨﺎﯾﯽ و اﺳـﺘﻔﺎده ﺣﺴﺎﺑﺮﺳـﺎن داﺧﻠــﯽ اﯾــﺮان از اﯾــﻦ ﻣﻮﺿــﻮع در ﺗﺪوﯾــﻦ ﯾــﮏ ﺑﺮﻧﺎﻣــﻪ ﺣﺴﺎﺑﺮﺳــﯽ داﺧﻠــﯽ ﺟﺎﻣــﻊ و ﮐﺎرآﻣــﺪ ﺳـﻨﺠﯿﺪه ﺷـﻮد و ﻧﮕـﺮش ﺣﺴﺎﺑﺮﺳـﺎن داﺧﻠـﯽ اﯾـﺮان در اراﺋـﻪ ارزﯾﺎﺑـﯽ رﺳـﻤﯽ از ﺷﯿﻮهﻫﺎي راﻫﺒـﺮي ﺳــﺎزﻣﺎن ﻣــﻮرد ﺑﺮرﺳــﯽ ﻗــﺮار دﻫــﺪ. ﻫﺪف اﯾﻦ ﻣﻘﺎﻟﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮات رﻫﻨﻤﻮدﻫﺎي اﺟﺒﺎري و ﻣﻮرد ﺗﻮﺻﯿﻪ اﮐﯿﺪ در ﭼﺎرﭼﻮب ﻋﻤﻠﯽ ﺣﺮﻓﻪ اي ﺑﯿﻦاﻟﻤﻠﻠﯽ ﺑﺮ اﺛﺮﺑﺨﺸﯽ ﺣﺴﺎﺑﺮﺳﯽ داﺧﻠﯽ ﺷﺮﮐﺖﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻣﯽﺑﺎﺷﺪ. ﺑﺎ اﺳﺘﻔﺎده از روش ﻧﻤﻮﻧﻪﮔﯿﺮي ﺗﺼﺎدﻓﯽ ﺗﻌﺪاد 247 ﻧﻔﺮ از ﺣﺴﺎﺑﺪاران داﺧﻠﯽ در ﻣﺆﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﺧﺼﻮﺻﯽ ﻣﻌﺘﺒﺮ ﺷﺎﻏﻞ ﻫﺴﺘﻨﺪ اﻧﺘﺨﺎب ﺷﺪ. ﺗﺤﻘﯿﻖ ﺣﺎﺿﺮ در زﻣﺮه ﺗﺤﻘﯿﻘﺎت ﮐﺎرﺑﺮدي ﻗﺮار دارد و از ﻧﻈﺮ روش، ﺗﻮﺻﯿﻔﯽ از ﻧﻮع ﭘﯿﻤﺎﯾﺸﯽ ﻣﯽﺑﺎﺷﺪ ﺑﺮاي ﺟﻤﻊآوري دادهﻫﺎ و اﻃﻼﻋﺎت از روش ﮐﺘﺎﺑﺨﺎﻧﻪاي و اﺑﺰار ﮔﺮدآوري اﻃﻼﻋﺎت ﭘﺮﺳﺸﻨﺎﻣﻪاي ﺑﻮده اﺳﺖ. ﮐﻠﯿﻪ ﻓﺮﺿﯿﺎت در ﺳﻄﺢ ﻣﻌﻨﯽداري 0.01

The starting point for internal collaboration in a reassuring process is to gain insight into the current state of an organization's activities, identify key stakeholders and their needs, and determine how to define the organization's governance. Due to the fact that internal auditors use different approaches, tests and different methods to evaluate leadership in their organization. While presenting a clear picture of what internal auditors based on the framework of international evaluations have adopted, knowledge and internal auditors of the issue in the development of an internal audit comprehensive and efficient measure and attitude of Internal Auditors Iran offer formally evaluate the organization's governance practices. The purpose of this study is to investigate the effects of mandatory and strongly recommended guidelines in the international IPPF framework due to the internal audit of companies listed on the Tehran Stock Exchange. Using random sampling method, 247 people were selected from internal auditors working in the auditing units of reputable companies. The present research is in the category of applied research and in terms of method, it is a descriptive survey. It was a questionnaire for collecting data and information from the library method and data collection tools. All assumptions at the significant p <0.01 level were analyzed by pls. The results show that the recommended and mandatory guidelines in the international IPPF framework affect the internal audit performance of companies listed on the Tehran Stock Exchange.