رتبه‌بندی سنجه‌های مؤثر بر وظایف و جایگاه واحد حسابرسی داخلی در دستگاه‌های اجرایی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استاد حسابداری دانشگاه شیراز و حسابدار رسمی

2 دانشجوی دکترای حسابداری دانشگاه شیراز.

چکیده

چکیده
 
مقدمه: واحد حسابرسی داخلی به عنوان بخشی مهم در هر بنگاه و از ارکان اساسی محیط کنترلی، وظیفه‌ ارزیابی و بررسی کفایت و اثربخشی نظام حسابداری و کنترل داخلی را دارد.‌ بنابراین، شناخت وظایف، درک جایگاه این واحد و هم­چنین، بررسی اولویت هر یک از سنجه­های مؤثر بر کارکرد آن از اهمیت ویژه­ای برخوردار است.
روش پژوهش: پژوهش حاضر از نظر نوع اکتشافی-پیمایشی و از لحاظ هدف، کاربردی است. با توجه به منشور فعالیت حسابرسی داخلی سازمان بورس و اوراق بهادار تهران و موارد استخراج شده از پژوهش‌های معتبر، وظایف مهم واحد حسابرسی داخلی مشخص شد و بر اساس آن پرسش­نامه­ای در قالب 3 معیار شامل شرایط عمومی واحد حسابرسی داخلی، اجرای عملیات و مدیریت واحد دستگاه اجرایی به صورت مقایسه زوجی تدوین و بین معاونان اداری و مالی، رؤسای حسابداری، ذی­حسابان و حسابداران ادارات کل دستگاه‌های اجرایی استان فارس توزیع شد. در این پژوهش، از فن تاپسیس و آزمون کروسکال-والیس برای آزمون فرضیه‌های پژوهش استفاده شده است.
یافته‌ها: نتایج پژوهش نشان داد که «داشتن صلاحیت­های علمی و حرفه­ای مدیر واحد حسابرسی داخلی»، با اهمیت‌ترین و «امضای گزارش­های ساختار کنترل­های داخلی به­وسیله بالاترین مقام مسئول دستگاه» کم‌اهمیت­ترین سنجه مؤثر بر جایگاه واحد حسابرسی داخلی است. هم­چنین، بین معیار­های وظایف واحد حسابرسی داخلی اختلاف معناداری مشاهده نشد. 
نتیجه‌گیری: با توجه به یافته­های این پژوهش، به دستگاه­های اجرایی پیشنهاد می‌شود به صلاحیت علمی و حرفه­ای مدیران واحد حسابرسی داخلی خود و هم­چنین صلاحیت کارمندان این قسمت، توجه­ ویژه­ای داشته باشند. 

کلیدواژه‌ها


عنوان مقاله [English]

Ranking the Effective Measurements on the Tasks and Position of Internal Auditing Unit in the Executive Agencies

نویسندگان [English]

  • Gh. Mahdavi 1
  • N. Namazi 2
1 Professor of Accounting, Shiraz University, and Certified Public Accountant
2 Ph. D. Students in Accounting, Shiraz University.
چکیده [English]

Abstract
Introduction: Internal auditing unit as a major part of each organization and as the main principle of a controlling environment, is in charge of evaluating and investigating the adequacy and efficiency of accounting system and internal control. Therefore, identifying the tasks, understanding the position of this unit, and also, investigating the priority of each effective measurements on its function are of high importance.
Method: The current research is an exploratory survey in terms of type and it is applied in terms of purpose. According to the activity charter of internal auditing unit of the Tehran Stock Exchange and regarding the data mining from reliable researches, the important tasks of internal auditing unit have been identified, and on this basis, a questionnaire with three
general criteria framework including internal auditing unit, executing operation, and the management of executive agency unit has been prepared through Paired Comparative Analysis, and then it was distributed among administrative and financial managers, accountable officers, and accountants of the general offices of Fars Province executive agencies. In this research, TOPSIS technique and Kruskal Wallis test have been used.
Results: The results of the research showed that "scientific and professional qualifications of manager of the internal auditing unit" is the most important measurement and "signing the reports of internal controls structure by the highest authorities of the incharge agency" is the least important of effective measurements on the internal auditing unit. In addition, there is no significant differences among the measurement of internal auditing unit tasks.
Conclusion: According to the findings of this research, it is suggested that executive agencies pay special attention to the scientific and professional qualifications of their internal auditing unit managers, and also the qualification staff of this unit.

کلیدواژه‌ها [English]

  • Job Security
  • Executive Agencies
  • Internal Auditing Unit Tasks
  • Proceeding Management Procedures
  • Scientific and Professional Qualifications
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