The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings

Document Type : Research Paper

Authors

1 Ph.D. Student in Accounting, Faculty of Management, islamic Azad University (Science and Research Branch) , Tehran, Iran

2 Assistant Prof., Faculty of Economic and Accounting, islamic Azad University (South Tehran Branch), Tehran, Iran

3 Associate Prof., Faculty of Economic and Accounting, islamic Azad University (Science and Research Branch), Tehran, Iran

Abstract

Purpose: To investigate the factors affecting the implementation of internal audit software systems for better management of commercial holdings listed on the Tehran Stock Exchange.
Method: The methodology in this research is quantitative and survey-applied. The data collection tool was a questionnaire, and structural equations were used to analyze the data. The statistical population is 50 commercial holdings listed on the Tehran Stock Exchange.
Results: The findings show that the components of public economy, the attitude of managers of commercial holdings, knowledge of human resources and mechanisms of corporate governance system are effective in implementing internal audit software in commercial holdings.
Conclusion: Due to the government's share in the economy and the direct and indirect presence in commercial holdings, the establishment of software systems in such enterprises faces obstacles that with the adoption of macro policies and planning and implementation It can provide the necessary basis for the realization of this important
Contribution: Accounting, auditing and internal auditing institutions to define, maintain and improve their role, need to acquire new skills and use the latest technologies in the profession.

Keywords

References

بابایی خلیلی, جواد, عبدلی, محمدرضا, ولیان, حسن. (1400). استقلال حسابرس داخلی؛ رویکرد فرایندهای کاهنده سکوت و شجاعت حسابرسان داخلی. پژوهش های حسابداری مالی و حسابرسی, 13(51), 133-154.
بهبهانی نیا, پریسا سادات, غلام نژاد, سودابه. (1400). اثر حسابرسی داخلی موثر و پیاده سازی استانداردهای حسابداری بخش عمومی بر کیفیت گزارشگری مالی در بخش عمومی: مطالعه موردی وزارت اقتصاد و امور دارایی. حسابداری و منافع اجتماعی, 11(3), 31-48.
حاجیها, زهره, رجب دری, حسین. (1398). تدوین الگو و اولویت‌بندی عوامل موثر بر افزایش کیفیت حسابرسی داخلی. حسابداری و منافع اجتماعی, 9(4), 47-63.
حاجیها, زهره. (1394). بررسی و شناسایی عوامل مؤثر بر پیاده سازی حسابرسی مستمر مبتنی بر حسابرسی داخلی شرکت ها. حسابداری مدیریت, 8(26), 65-80. 173-205.
رخشی, مریم, آذین فر, کاوه, نبوی چاشمی, سیدعلی. (1400). فشارها و معضلات اخلاقی موجود در تضاد بها – کیفیت حسابرسی. پژوهش های حسابداری مالی و حسابرسی, 13(50), 173-206.
سپاسی, سحر, انواری رستمی, علی اصغر, خواجوی, زینب. (1395). بررسی عوامل موثر بر پذیرش فناوری اطلاعات از دیدگاه حسابرسان داخلی. دانش حسابداری مالی, 3(4), 189-215.
عدالت، احمد.‌‌ (1395)، روش‌ها و ابزار حسابرسی مبتنی بار کامپیوتر، مجله حسابرس،  83‌‌(4)، 78-84.
کی قبادی, امیررضا, فتحی, سمیه. (1398). ‌‌تاثیر تغییر غیر عادی گزارش حسابرسی و ضعف در کنترل‌‌های داخلی و کیفیت حسابرسی بر ریسک سقوط قیمت سهام. دانش حسابرسی, 19(75), 168-143.
مشایخی, بیتا, یزدانیان, عالمه. (1397). شناسایی عناصر کلیدی حسابرسی داخلی. بررسی‏‌های حسابداری و حسابرسی, 25(1), 135-158.
نیک بخت, محمدرضا, قدس حسن آباد, مریم. (1398). ارائه مدل ارزیابی عملکرد حسابرسی داخلی در ایران. پژوهش های تجربی حسابداری, 9(3), 101-121.
Alktanii, S. & Ghareebii, A. (‌‌ (2014), Evaluation of the Quality of the Internal Auditing Position in the Public Sector in Saudi Arabia, An Applied Study, Global Review of Accounting and Finance, 5(‌‌ (1). 93 – 100.Alktani, S., & Ghareeb, A. (2014). Evaluation of the quality of the internal auditing position in the public sector in Saudi Arabia: An applied study. Global Review of Accounting and Finance, 5(1), 93-106.
Babaei Khalili. J., Abdoli, M., & Valian, H. (‌‌ (2021), ). Internal Audit Independence; ., An Approach to Reducing the Silence and Courage Processes of Internal Auditors, Financial Accounting and Auditing Research, , 13(‌‌ (51) 133-153. (‌‌ (In Persian).
Badara, M. A. S., & Saidin, S. Z. (2013). The journey so far on internal audit effectiveness: A calling for expansion. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 340-351.
Badara, M. S. & Sadin, S.Z. (‌‌ (2013). The Journey so far on Internal Audit Effectiveness, a Calling for Expansion. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(‌‌ (3), 340-351.Banker, R. D., Chang, H., & Kao, Y. C. (2002). Impact of information technology on public accounting firm productivity. Journal of information systems, 16(2), 209-222.
Behbahaninia, P., Gholamnejad, S. (2021). Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance. Journal of Accounting and Social Interests, 11(3), 31-48. doi: 10.22051/jaasci. 2021.38745.1653. (In Persian)
Edalat, A. .(‌‌ (2016), Methods and tools of computer-based auditing, Auditor's Journal, 78-84. (‌‌ (4) 83. , 78-84 (‌‌ (In Persian)
Flood, J. (‌‌ (2019). An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements. Willy Practitioner’s Guid to GAAS 2020: Covering all SASs, SSAEs, SSARSs and Interpretations.
Hajiha, Z. (2015). Investigation and Recognition of the Effective Factors of Application Continuous Auditing Based on Internal Auditing. Management Accounting, 8(26), 65-80.   (In Persian)
Hajiha, Z., rajab dori, H. (2019). Pattern Development and Prioritization of Effective Factors on Quality Enhancement of Internal audit. Journal of Accounting and Social Interests, 9(4), 47-63. doi: 10.22051/ijar.2019.14834.1283. ‌‌ (In Persian).
Ki Ghobadi, A. ., Fathi, S. (‌‌ (2019), ). The effect of abnormal change in the audit report and weakness in internal controls and audit quality on the risk of stock price falls, . Audit knowledge. 19(75), 143-168. (‌‌ (In Persian)
Li, H., Dai, J., Gershberg, T., & Vasarhelyi, M. A. (2018). Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59-76.
Lisic, L. L., Myers, L. A., Seidel, T. A., & Zhou, J. (2019). Does audit committee accounting expertise help to promote audit quality? Evidence from auditor reporting of internal control weaknesses. Contemporary Accounting Research, 36(4), 2521-2553.
Mashayekhi, B., Yazdanian, A. (2018). A Survey on Key Components of Internal Audit. Accounting and Auditing Review, 25(1), 135-158. doi: 10.22059/acctgrev.2018.249557.1007794. ‌‌ (In Persian)
Nikbakht, M; Ghods, M. (2019), "Presenting the evaluation model and performance of internal audit in Iran. Empirical Accounting Research, 9 (33), 101-121. (In Persian).
Nikbakht, M., Ghods Hasan Abad, M. (2019). An Iranian Model of Internal Audit Performance Assessment. Empirical Research in Accounting, 9(3), 101-121. doi: 10.22051/jera.2018.18890.1917 . (In Persian)
Rakhshi, M; Azinfar, Kh; Nabavi Chashmi, S. (2021). Ethical pressures and problems in price conflict - audit quality, Financial Accounting and Auditing Research, 13 (51), 173-205. (In Persian)
Sepasi, S. (2017). The factors affecting the adoption of information technology from the perspective of internal auditors. Financial Accounting Knowledge, 3(4),
189-215
Tiberius, V., & Hirth, S. (2019). Impacts of digitization on auditing: A Delphi study for Germany. Journal of International Accounting, Auditing and Taxation, 37, 100288.
Yee, C. S., Sujan, A., James, K., & Leung, J. K. (2008). Perceptions of Singaporean internal audit customers regarding the role and effectiveness of internal audit. Asian Journal of Business and Accounting, 1(2), 147-174.
 

Files

History

  • Receive Date: 15 December 2020
  • Revise Date: 08 June 2022
  • Accept Date: 11 June 2022

Share

How to cite

Statistics