ضرورت‌های استقرار واحد حسابرسی داخلی در دانشگاه‌های دولتی ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه الزهرا (س).

2 دانشجوی کارشناسی ارشد حسابداری دانشگاه الزهرا (س).

چکیده

مقدمه: اگرچه، در ایران، استقرار واحد حسابرسی داخلی بیشتر در بنگاه‌های اقتصادی مطرح است اما در سازمان‌های دولتی کشورهای توسعه‌یافته نیز استقرار این واحد به‌طورکامل نهادینه شده است. بنابراین، این پژوهش به بررسی ضرورت‌های استقرار واحد حسابرسی داخلی در دانشگاه‌های دولتی ایران پرداخته است.
روش پژوهش: پژوهش حاضر، پژوهشی پیمایشی و کاربردی است. نمونه مورد بررسی شامل 193 نفر است که از 4 گروه به این شرح تشکیل شده است: گروه اول، کارشناسان ذی‌ربط امور مالی دانشگاه‌ها (شامل مدیران مالی، معاونان اداری و مالی، کارشناسان مالی و حسابرسان مستقل دانشگاه‌ها)؛ گروه دوم، حسابرسان شاغل در سازمان حسابرسی؛ گروه سوم، ذی‌حسابان و کارشناسان وزارت امور اقتصادی و دارایی و گروه چهارم، سایر افراد حرفه‌ای نظیر اعضای انجمن حسابرسان داخلی و حسابرسان مستقل است. اطلاعات پژوهش با استفاده از پرسش‌نامه گردآوری شده است. هم‌چنین، از آزمون‌های آماری «t یک نمونه‌ای»، «تحلیل عاملی»، «تحلیل واریانس» و «فریدمن» برای بررسی گزاره‌ها و یافتن پاسخ برای سؤال‌های پژوهش استفاده شده است.
یافته‌ها: یافته‌های پژوهش نشان می‌دهد که 4 عامل اصلی «ایجاد ارزش افزوده از طریق اطمینان‌بخشی»، «افزایش اثربخشی فرایند کنترل بودجه»، «ایجاد ارزش افزوده از طریق ایجاد بصیرت و ارزیابی بی‌طرفانه» و «بهبود سلامت اداری، افزایش سطح آگاهی سازمانی و کمک به حسابرسان مستقل» از عوامل اصلی ضرورت استقرار واحد حسابرسی داخلی در دانشگاه‌های دولتی ایران است.
نتیجه‌گیری: نتایج پژوهش ضرورت‌ها و ارزش‌آفرینی‌های واحد حسابرسی داخلی در دانشگاه‌ها را نشان می‌دهد. از این‌رو، پیشنهاد می‌شود که به منظور بهبود و ارتقاء سطح عملکرد دانشگاه‌های دولتی ایران، واحد حسابرسی داخلی در این دستگاه‌ها مستقر شود.

کلیدواژه‌ها


عنوان مقاله [English]

The Necessities for Establishing an Internal Auditing Unit in the State Universities of Iran

نویسندگان [English]

  • A. Rahmani 1
  • F. Ghashghaie 2
1 Associate Professor, Department of Accounting, Alzahra University
2 M. A. Student in Accounting, Alzahra University
چکیده [English]

Introduction: Although establishing of an internal auditing unit in Iran is mostly propounded as economic establishments, in the state organizations of developed countries, this unit has been establish entirely. Hence, this research has investigated the necessities for establishing the internal auditing unit in the state universities of Iran.
Method: The current research is an applied survey. The studied sample includes 193 people which contains four groups. The first group contains the authorized financial experts of universities (including financial managers, administrative and financial deputies, and independent auditors of universities); the second one consists of the auditors of the Audit Organization; the third group includes the accountable officers and experts of the Ministry of Economic Affairs and Finance, and the fourth one insists of all the other professionals such as the members of the Iranian Association of Internal Auditors, and independent auditors. The data of the research have been collected by means of questionnaire. Also, in order to find the answers to the questions of the research, and to examine the propositions, statistical tests like One Sample T-test, Factor Analysis, ANOVA, and Friedman Test have been used.
Results: The findings of the research indicate that four main factors of “creating the added value through assurance”, “increasing the effectiveness of budgetary control process”, “creating the added value by developing insight and objective assessment”, “improving official health, increasing organizational awareness, and helping the independent auditors” are the main factors of the necessity for establishing the internal auditing unit in the state universities of Iran.
Conclusion: The results of the research indicate the necessities and values creation of internal audit unit in the universities. Therefore, it is suggested that in order to improve and elevate the level of performance in the state universities of Iran, the internal auditing unit has to be established in these institutions.

کلیدواژه‌ها [English]

  • Internal Auditing
  • State Universities
  • The Necessities for Establishing an Internal Auditing Unit
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