Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members
Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2018-10-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_68923_317b9882c0035d4f62d34d21f84cd8c0.pdf |
| _version_ | 1818154490910474240 |
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| author | Aboozar Okhravi Joghan Nezamoddin Rahimian Maryam GharehDaghi |
| author_facet | Aboozar Okhravi Joghan Nezamoddin Rahimian Maryam GharehDaghi |
| author_sort | Aboozar Okhravi Joghan |
| collection | DOAJ |
| description | Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017.
Methods: Data was collected using paper and electronic questionnaires which their validity and reliability were confirmed. The population of this study included members of the audit committee in companies that listed in the Tehran Stock Exchange in 2017. Finally, 300 valid questionnaires were analyzed. In this study both descriptive and inferential analyses were used. Inferential statistics was used to confirm the validity of the model and confirmatory, and factor analysis and structural equation modeling were used to test the hypotheses.
Results: Findings from the research showed that competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit have a positive and direct effect on internal audit effectiveness.
Conclusion: Promotion of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit in companies that listed in the Tehran Stock Exchange led to an increase in the effectiveness of internal auditing and lack of attention each of these factors has reduced the effectiveness of internal auditing in these companies. |
| first_indexed | 2024-12-11T14:27:21Z |
| format | Article |
| id | doaj.art-4c280d0595fa4f418c80a4b47c03baf9 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-11T14:27:21Z |
| publishDate | 2018-10-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-4c280d0595fa4f418c80a4b47c03baf92022-12-22T01:02:37ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392018-10-0125331132610.22059/acctgrev.2018.246549.100775968923Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee MembersAboozar Okhravi Joghan0Nezamoddin Rahimian1Maryam GharehDaghi2MSc., Department of Auditing, Khatam University, Tehran, Iran.Assistant Prof., Department of Accounting, Khatam University, Tehran, IranAssistant Prof., Department of Iran Banking Institute, Tehran, IranObjective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was collected using paper and electronic questionnaires which their validity and reliability were confirmed. The population of this study included members of the audit committee in companies that listed in the Tehran Stock Exchange in 2017. Finally, 300 valid questionnaires were analyzed. In this study both descriptive and inferential analyses were used. Inferential statistics was used to confirm the validity of the model and confirmatory, and factor analysis and structural equation modeling were used to test the hypotheses. Results: Findings from the research showed that competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit have a positive and direct effect on internal audit effectiveness. Conclusion: Promotion of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit in companies that listed in the Tehran Stock Exchange led to an increase in the effectiveness of internal auditing and lack of attention each of these factors has reduced the effectiveness of internal auditing in these companies.https://acctgrev.ut.ac.ir/article_68923_317b9882c0035d4f62d34d21f84cd8c0.pdfInternal auditInternal audit effectivenessAudit committeeManagement supportIndependence of internal audit |
| spellingShingle | Aboozar Okhravi Joghan Nezamoddin Rahimian Maryam GharehDaghi Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members بررسیهای حسابداری و حسابرسی Internal audit Internal audit effectiveness Audit committee Management support Independence of internal audit |
| title | Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members |
| title_full | Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members |
| title_fullStr | Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members |
| title_full_unstemmed | Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members |
| title_short | Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members |
| title_sort | factors affecting the internal audit effectiveness in the viewpoint of audit committee members |
| topic | Internal audit Internal audit effectiveness Audit committee Management support Independence of internal audit |
| url | https://acctgrev.ut.ac.ir/article_68923_317b9882c0035d4f62d34d21f84cd8c0.pdf |
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