Content Analysis of Underlying Causes of Improving Internal Quality Audit Function Based on the Analysis of Total Interpretive Structural Model

Document Type : Research Paper

Authors

1 PhD Student Department of Accounting, Islamic Azad University, Noor Branch, Noor, Iran

2 Associate prof of accounting in university of Mazandaran

3 Assistant Professor, Department of Accounting, Islamic Azad University, Ghaemshahr Branch, Ghaemshahr, Iran

Abstract

Internal audit as an important dimension of these controls, as an important mechanism for ensuring that internal controls are effective, can play an important role in creating the right environment for the prevention of fraud and financial abuse. To make such a mechanism effective, understanding the underlying causes of improving quality functions can help develop the level of financial transparency based on audit standards. The Purpose of this research is Content analysis of the underlying causes of improving the quality of internal audit function Based on the analysis of a total interpretive and structural model. The methodology of this research in terms of data type is a combination based on inductive-deductive approach. In order to collect data in the qualitative part of the research, in order to Meta-synthesis and Delphi analyzes to compile score checklists, 16 accounting and financial management experts at the university level were selected based on targeted sampling. Then, in the quantitative research section, in order to analyze the total interpretive and structural model were use 20 internal auditors of capital market companies with the necessary experience. In this research, in the first step of the analysis, based on transcendental analysis, similar researches were screened so that based on the critical evaluation analysis, among the selected researches, the main components and research propositions were selected in the form of 7-point score checklists. Then, in order to achieve theoretical adequacy, Delphi analysis was used and it was determined that out of 21 selected propositions, 4 propositions should be deleted and a total of 17 propositions of the underlying causes of improving the internal functions of internal audit should enter the analysis phase of the comprehensive interpretive and structural model. The results in this section also showed that the propositions were formulated in 12 levels from the most effective to the least effective reasons for improving the quality of internal audit functions in the form of interpretive / structural model and it was determined that the proposal to approve the program, budget and internal audit reward (E4) Improving Internal Audit Quality Functions and Learning to Strengthen Learning Levels in Internal Audit Functions through Free Information Circulation (E17) The least effective proposal for improving internal audit quality functions in Tehran Stock Exchange companies.
 

Keywords

References

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Empirical Research in Accounting
Volume 11, Issue 3 - Serial Number 41
September 2021
Pages 167-190

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History

  • Receive Date: 04 June 2020
  • Revise Date: 21 July 2020
  • Accept Date: 25 July 2020

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