Effective’s internal controls in Investment companies from the viewpoint of independent auditors
This research examines the effective internal controls in Investment firms from the viewpoint of external auditors. Due to the special nature of investment firms and complex transactions (online Transactions and future Transactions and …) and also lack of resources for internal controls being respon...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2015-09-01
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| Series: | پژوهش‌های تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_644_5fb6fe608b1d12685857910ad82feb33.pdf |
| _version_ | 1818512407024107520 |
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| author | Mohammad Aghaei Mohamad Ali Goljaryan Kianoush Nazari amin asadollahi |
| author_facet | Mohammad Aghaei Mohamad Ali Goljaryan Kianoush Nazari amin asadollahi |
| author_sort | Mohammad Aghaei |
| collection | DOAJ |
| description | This research examines the effective internal controls in Investment firms from the viewpoint of external auditors. Due to the special nature of investment firms and complex transactions (online Transactions and future Transactions and …) and also lack of resources for internal controls being responsive to investment firms, research in this area seems necessary. In this research using library resources and query and consulting with investment firms' managers and the independent auditors responsible for auditing investment firms, a questionnaire containing effective internal controls in investments firms has been provided for the external auditors to express their opinion. The sample consists of 100 external auditors. This study is descriptive and the questionnaires have been used for research purposes. To analyze the data, the mean and a binomial test (ratio) by software SPSS have been used. The results of research display a list (Transactions Regulations adopted by the Board, Separation of duties, Periodic review by the Office of transactions and compliance with the CEO and…) of internal controls in investment firms. |
| first_indexed | 2024-12-10T23:46:23Z |
| format | Article |
| id | doaj.art-aab82e515ae845f6aa02f22f33b8c6a4 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-12-10T23:46:23Z |
| publishDate | 2015-09-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهش‌های تجربی حسابداری |
| spelling | doaj.art-aab82e515ae845f6aa02f22f33b8c6a42022-12-22T01:28:54ZfasAlzahra Universityپژوهش‌های تجربی حسابداری2251-85092538-15202015-09-015111210.22051/jera.2015.644644Effective’s internal controls in Investment companies from the viewpoint of independent auditorsMohammad Aghaei0Mohamad Ali Goljaryan1Kianoush Nazari2amin asadollahi3استادیار دانشگاه شهید بهشتیپژوهشگر مرکز پژوهش توسعه و امور نخبگان اتکادانشجو دکتری دانشگاه علوم و تحقیقات تهراندانشجو دکتری دانشگاه علوم و تحقیقات تهرانThis research examines the effective internal controls in Investment firms from the viewpoint of external auditors. Due to the special nature of investment firms and complex transactions (online Transactions and future Transactions and …) and also lack of resources for internal controls being responsive to investment firms, research in this area seems necessary. In this research using library resources and query and consulting with investment firms' managers and the independent auditors responsible for auditing investment firms, a questionnaire containing effective internal controls in investments firms has been provided for the external auditors to express their opinion. The sample consists of 100 external auditors. This study is descriptive and the questionnaires have been used for research purposes. To analyze the data, the mean and a binomial test (ratio) by software SPSS have been used. The results of research display a list (Transactions Regulations adopted by the Board, Separation of duties, Periodic review by the Office of transactions and compliance with the CEO and…) of internal controls in investment firms.http://jera.alzahra.ac.ir/article_644_5fb6fe608b1d12685857910ad82feb33.pdfEffective Internal Controls in Investment Firms from the Viewpoint of External Auditors |
| spellingShingle | Mohammad Aghaei Mohamad Ali Goljaryan Kianoush Nazari amin asadollahi Effective’s internal controls in Investment companies from the viewpoint of independent auditors پژوهش‌های تجربی حسابداری Effective Internal Controls in Investment Firms from the Viewpoint of External Auditors |
| title | Effective’s internal controls in Investment companies from the viewpoint of independent auditors |
| title_full | Effective’s internal controls in Investment companies from the viewpoint of independent auditors |
| title_fullStr | Effective’s internal controls in Investment companies from the viewpoint of independent auditors |
| title_full_unstemmed | Effective’s internal controls in Investment companies from the viewpoint of independent auditors |
| title_short | Effective’s internal controls in Investment companies from the viewpoint of independent auditors |
| title_sort | effective s internal controls in investment companies from the viewpoint of independent auditors |
| topic | Effective Internal Controls in Investment Firms from the Viewpoint of External Auditors |
| url | http://jera.alzahra.ac.ir/article_644_5fb6fe608b1d12685857910ad82feb33.pdf |
| work_keys_str_mv | AT mohammadaghaei effectivesinternalcontrolsininvestmentcompaniesfromtheviewpointofindependentauditors AT mohamadaligoljaryan effectivesinternalcontrolsininvestmentcompaniesfromtheviewpointofindependentauditors AT kianoushnazari effectivesinternalcontrolsininvestmentcompaniesfromtheviewpointofindependentauditors AT aminasadollahi effectivesinternalcontrolsininvestmentcompaniesfromtheviewpointofindependentauditors |