واکاوی سازوکارهای نظارتی و کنترلیِ نظام راهبری شرکتی

نوع مقاله : مقاله ترویجی

نویسندگان

1 استادیار، گروه حسابداری، دانشگاه فردوسی، مشهد، ایران

2 دانشجوی کارشناسی ارشد حسابداری، دانشگاه فردوسی مشهد، ایران

3 دانشجوی کارشناسی ارشد حسابداری، دانشگاه فردوسی مشهد، ایران، نویسنده مسئول

چکیده

هدف اصلی سازوکارهای نظارتی و کنترلی، شفاف‌سازی و پاسخگویی است؛ از این‌رو راهبری شرکتی ازجمله عواملی است که برای ایفای مسئولیت پاسخگویی، با تأکید بر استقرار کمیته حسابرسی و حسابرسی داخلی، مورد توجه سازمان‌ها قرار گرفته‌است. کمیته‌های حسابرسی برای کارایی بیشتر و تکمیل نقش کنترلی خود در سازمان، سیاست‌های کنترل‌ داخلی قوی‌تری را از طریق افزایش کیفیت گزارشگری مالی ایجاد می‌کنند. گستره نظام راهبری شرکتی از نقش هدایت و کنترل هیأت مدیره تا مدیران اجرایی و عملیاتی و نقش اطمینان‌بخشی حسابرسان داخلی و مستقل ادامه می‌یابد. کمیته حسابرسی و حسابرسی داخلی از جمله ابزارهای نظارتی مدیریت است که امکان مدیریت بهتر فعالیت‌ها را برای تصمیم‌گیرندگان درون سازمان فراهم می‌کند. بنابراین کمیته حسابرسی و حسابرسی داخلی به عنوان سازوکارهای نظارتی وکنترل داخلی به عنوان سازوکار کنترلی، از اجزای مهم راهبری شرکتی درنظر گرفته می‌شوند. آنچه حائز اهمیت است نیاز سازوکارهای نظارتی و کنترلی به بهبود و تغییرات مداوم در راستای تحولات سازمان می‌باشد. ازاین‌رو در این مقاله به اهمیت و جایگاه کمیته حسابرسی، حسابرسی داخلی و کنترل داخلی پرداخته می‌شود و افزون برآن، نقش این سازوکارها در نظام راهبری شرکتی تبیین می‌گردد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System

نویسندگان [English]

  • Mahmoud Lari Dashtbayaz 1
  • Hengameh Nazari 2
  • Mostafa Ghannad 3
1 Assistant Professor, Department of Accounting, Ferdowsi University, Mashhad, Iran
2 Master's Degree in Accounting, Ferdowsi University of Mashhad, Iran
3 Master's Degree in Accounting, Ferdowsi University of Mashhad, Iran, Corresponding Author
چکیده [English]

The main objects of mechanisms of monitoring and controlling are transparency and accountability. Hence, corporate governance is one of the factors that is considered by the organizations for performing accountability, focusing on the establishment of audit committee and internal auditing. For gaining more efficiency and completing control role at the organization, audit committees establish stronger internal control policies by increasing the quality of financial reporting. The scope of corporate governance’s roles ranges from guidance and control of board of directors, chief operating and executive officers to the assurance of internal and independent auditors. Audit committee and internal auditing are the managers monitoring tools which provide to decision-makers of an organization the ability of better management of activities. The most important control tool is internal control. Weak internal control and risk management will make the corporate governance system, vulnerable. So audit committee and internal auditing as mechanisms of monitoring and internal control as a mechanism of control are considered as the important components of corporate governance. The matters which is important is that monitoring and controlling mechanisms need to be improved consistently in the events of changes at the organization. So, this article discusses the significance of the audit committee, internal auditing and internal control, and explains the role of these mechanisms in corporate governance.

کلیدواژه‌ها [English]

  • Audit Committee
  • Internal Audit
  • Internal control
  • Corporate Governance
  • Risk management
AbbasZadeh, M. R. , Mohammadi, M.. , & Mohammadi, K. (2011). The Need for Internal Controls in the Public Sector, The Journal of Auditor , 13 (56) , 137. (in persian)
Abdolmohammadi, M. J. (2014). About Internal Audit Duties in Corporate Stock Companies, Monthly Journal of Capital and Market, 5 (56-57) , 60. (in persian)
Aghaei, M. , Goljaryan, M. A. , Nazari. K. , & Asadollahi, A. (2015). Effective’s Internal Controls in Investment Companies from the Viewpoint of Independent Auditors,. Journal Of Empirical Research in Accounting, 5 (1) , 1-12. (in persian)
Ahmadpour, A. , Kashanipoor, M. , & Shojaei, M. R. (2010). The effect of Corporate Governance, and Audit Quality on Cost of Debt Financing. Journal of The Accounting and Auditing Review, 17 (62) , 17-32. (in persian)
Akerlof, G. A. (1970). The market for" lemons": Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 488-500.
Allegrini, M. , Melville, R. , &Pappe, L. , & Selim, G. (2009). Special issue on “Internal audit and corporate governance”: Introduction. Journal of Management And Governance, 13 (1) , 1-3.
Ashbaugh-Skaife, H. , Collins, D. , & Kinney, W. (2007). The discovery and reporting of internal control deficiencies prior to SOX-mandated audit. Journal of Accounting and Economics, 44 (1) , 166-192.
Azad, A. , & Bakhtiari, M. (2011). The Status of the Audit Committee, Internal Audit and Internal Controls in Corporate Governance, The Journal of Certified Public Accountant (CPA) , 13, 92-98. (in persian)
Boecker, C. , Busch, J. , Bussiek, O. , Christ, M. H. , Eckes, P. , Falk, M. ,... & Wulf, C. (2007). Internal audit handbook: Management with the SAP®-audit roadmap. H. Kagermann (Ed.). Springer Science & Business Media.
Cao, L. , Li, W. , & Zhang, L. (2015). Audit mode change, corporate governance and audit effort. China Journal of Accounting Research, 8 (4) , 315-335.
Caratas, M. A. , &Spatariu, E. C. (2014). Contemporary approaches in internal audit. Procedia Economics and Finance, 15, 530-537.
Clark, M. E. , Gibbs, T. E. , & Shroeder, R. B. (1980). Evaluation internal audit departments under SAS No. 9: Criteria for judging competence, objectivity, and performance. The Woman CPA, 42, 8-11.
COSO, Committee of sponsoring organization of treadway commission. (1994). Internal control integrated framework. New York: AICPA.
Daniela, P. , & Attila, T. (2013). Internal audit versus internal control and coaching. Procedia economics and finance, 6, 694-702.
Doyle, J. , Ge, W. , & McVay, S. (2007). Determinants of weakness in internal control over financial reporting. Journal of accounting and economics, 44 (1) , 193-223.
Fadzil, F. H. , Haron, H. , & Jantan, M. (2005). Internal auditing practices and internal control systems. Managerial auditing journal, 20 (8) , 844-866.
Gantz, S. D. (2013). The Basics of IT Audit: Purposes, Processes, and Practical Information. Elsevier.
Giurgiu, A. , Ungureanu, P. , & Duma, F. (2009). A Small finance-banking and stock exchange lexicon, Ed.
Goh, B. W. (2009). Audit committees, boards of directors, and remediation of material weaknesses in internal control. Contemporary Accounting Research, 26 (2) , 549-579.
Goh, B. W. , & Li, D. (2013). The disciplining effect of the internal control provisions of the Sarbanes–Oxley Act on the governance structures of firms. The International Journal of Accounting, 48 (2) , 248-278.
Hashemi, M. , & Fourogh Nejad, H. (2013). Corporate Governance, Financial Reporting and Internal Control Integrated, Journal of Securities Exchange, 107, 58-61. (in persian)
Hedley, T. P. , & Ben-Chori, O. (2011). Auditing and monitoring activities help uncover fraud and assess control effectiveness. The CPA journal, 81 (6) , 68-71.
Hirth Jr, R. B. (2008). Better internal audit leads to better controls; Is your internal audit activity doing what you and your board of directors want? If not, what steps are you taking to change it?. Financial Executive, 24 (9) , 49-52.
Jinga, C. (2009). Financial audit, Ed. ASE, Busuresti.
Jounes, M. (2008). Internal control, accountability and corporate governance: Medieval and modern Britain compared, Accounting, Auditing & Accountability Journal, 21 (7) , 1052-1075.
Jucan, N. C. (2011). Audit and internal control – Lecture support Master B8, Ed. “Alma mater”, Sibiu
Kashef Bahrami, F. (2013). Corporate Governance, the Role of the Board and its Relation to Information Asymmetry and Internal Audit, The Journal of Certified Public Accountant (CPA) , 36, 58-68. (in persian)
Menu, M. , Afanase, C. ,Panaitescu, I. , & Vilaia, D. (2009). Financial audit, Editura Tehnica-Info. Chinisau.
Moeller, R. R. (2009). Brink's modern internal auditing: A common body of knowledge. John Wiley & Sons. Seventh Edition.
Mojtahedzadeh, V. , & Esnaashari, H. (2012). The Relationship Between Privatization, Corporate Governance Mechanisms and Regulation Environment Modification with Agency Costs in Previously Public Enterprises. Journal Of Empirical Research in Accounting, 2 (1) , 1-20. (in persian)
Munteanu, V. , & Zaharia, D. L. (2014). Current Trends in Internal Audit. Procedia-Social and Behavioral Sciences, 116, 2239-2242.
Naciri, A. (2008). Corporate governance around the world, Published by Routledge, first edition.
Nashwa, G. (2003). Audit Committees: The Solution to Quality Financial Reporting?. The CPA Journal, 73 (12) , 6.
Nikbakht, M. , & Sheri, S. (2011). Continuous Audit an Effective Tool for Internal Auditors, Journal of Accounting Research, 1 (3) , 133-150. (in persian)
Nikbakht, M. R. , & Mazinezhad, M. M. (2010). An Examination of Factors Associated with Reliance of External Auditors on Internal Auditors Work, Journal of Financial reasearch, 10 (26) , 93-112. (in persian)
Peivandi, M. , & Khoarram, F. (2013). The Importance of Corporate Governance and Interrelationships of the Audit Committee, Internal Audit and External Audit in Improving the Quality of Financial Reporting, The Journal of Auditor, 15 (69) , 118-125. (in persian)
PourHosseini, J. , & Sharifi, S. (2012). The Need for Internal Audit Reports for External Stakeholders to Improve Corporate Governance, Journal of Accounting Research, 1 (4) , 55-67. (in persian)
Rahimian, N. , & Tavakkol Nia, E. (2012). The Role of Internal Audit in Internal Quality Control System, The Journal of Auditor, 14 (59) , 104-113. (in persian)
Rahmani, A. (2014). Internal Audit: Successes and Future Directions, The Journal of Auditor , 16 (75) , 82-83. (in persian)
Rezaee, Z. , Elam, R. , & Sharbatoghlie, A. (2001). Continuous auditing: the audit of the future. Managerial Auditing Journal, 16 (3) , 150-158.
Soleimani Gh, R. , & Moghadasi, M. (2014). The Role of Internal Controls, Internal Audit and Audit Committee in Optimization of Corporate Governance, Journal of Accounting Research, 3 (4) , 63-77. (in persian)
Stanciu, V. (2012). Internal audit-rising to the challenge. 7th International conference. accounting and management system, June 13-14, Bucharest, Romania.
Tabara, N. , & Ungureanu, M. (2012). Internal audit and its role in improving corporate governance systems. Annales Universitatis Apulensis: Series Oeconomica, 14 (1) , 139-145.
Toma, M. (2009). Initiation in the financial situations audit of an entity, revised and enlarged. Chicago, 3th Edition.
Vershoor, C. C. (2008). Audit committee essential, Published by John Wiley & Sons, First Edition.
Yassin, N. , Ghanem, M. , & Rustom, L. (2012). The role of internal audit function in corporate governance: An empirical study on commercial banks in Lebanon. In international conference Orlando.
Young, M. R. (2002). Accounting irregularities and financial fraud. A corporate governance guide, Aspen Law & Business, New York.
Zaharia, D. L. , Lazar, A. , & Tilea, D. M. (2014). The Role of Internal Audit regarding the Corporate Governance and the Current Crisis. Procedia-Social and Behavioral Sciences, 116, 4819-4823