Pattern Development and Prioritisation of Effective Factors on Quality Enhancement of Internal audit

Document Type : Research Paper

Authors

1 Associate Professor of Accounting, Islamic Azad University, East Tehran Branch, Tehran, Iran

2 PhD Student in Accounting, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas, Iran

Abstract

Internal audit is an important issue that has recently attracted increasing attention. This study has been conducted with the objective of pattern development and investigating the prioritization of effective factors on a quality Enhancement of internal audit. This study is a functional survey. In this regard, firstly by investigating 15 internal and external studies that have provided patterns for a quality rise of internal audit and by using content analysis approach, factors influencing the quality Enhancement of an internal audit were identified in a five-dimensional model. Then the subject was analyzed by converting obtained factors into the questionnaire and random sampling of 81 University professors. After data normalization by SPSS software, a parametric one-sample t-test was used for analysis of the results in the form of five hypotheses and also Friedman test was used to determine the priority of factors. The findings of the research showed the approval of all hypotheses and the importance of investigated factors. Also from the perspective of respondents, the factor of “independence” is the priority and thereafter, the factors of “privacy principles”, “competences”, “communicational factors” and “management support from internal auditors” are the next priorities.

Keywords

References

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History

  • Receive Date: 05 April 2017
  • Revise Date: 23 June 2017
  • Accept Date: 25 July 2017

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