Provide a model for increasing the effectiveness of internal audit quality based on the financial reporting supply chain from the perspective of people outside the auditing profession

Rasouli, Aboutaleb; Salari, Hojjatollah; Amiri, Ali; Rostami Jazz, Hamid

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Volume 22, Issue 88 (12-2022)

audit knowledge 2022, 22(88): 138-170

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Provide a model for increasing the effectiveness of internal audit quality based on the financial reporting supply chain from the perspective of people outside the auditing profession

Aboutaleb Rasouli

, Hojjatollah Salari ^*

, Ali Amiri

, Hamid Rostami Jazz

Abstract: (630 Views)

Perceptions of the quality of internal auditing vary among stakeholders. However, research in the field of internal audit has so far identified only supply chain indicators based on supply chain financial reporting from the perspective of professionals, and limited insight into other stakeholders' perceptions of the quality of internal audit services and their judgments. Is presented; Therefore, the main purpose of this study is to provide a model of strategies to improve and increase the effectiveness of internal audit quality based on the perspectives and path of the financial reporting supply chain from the perspective of people outside the auditing profession. The present study is of applied and exploratory type. The present study was conducted using a mixed research method in two parts: qualitative and quantitative. The statistical population of the research in the qualitative part is based on the stakeholders in the areas of financial reporting chain and in the quantitative part is 256 shareholders of the Tehran Stock Exchange. Structural equation method has been used to analyze the qualitative data. In order to achieve the research objectives, the questions to be designed for the interview and finally 12 factors of independence, competence, experience, accountability, business environment, criteria related to the implementation of internal audit operations, planning and methodology, information technology and knowledge of controls, access to Resources, accounting knowledge and audit skills and sub-components related to each factor have been identified as key factors in the quality of internal audit services based on the financial reporting supply chain. In the following, according to the identified indicators and determining the importance of each factor, the research data are analyzed using the structural equation technique. The results showed that the variables of auditor competence, accounting knowledge and auditing skills and planning and methodology have the highest coefficient of importance to affect the quality of internal audit services based on the financial reporting supply chain, respectively.

Keywords: Quality of Internal Audit Services, Structural Equation Technique, Financial Reporting Supply Chain.

Full-Text [PDF 1389 kb] (276 Downloads)

Type of Study: Research | Subject: Auditing
Received: 2021/02/8 | Accepted: 2021/07/26 | Published: 2022/12/22

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Rasouli A, Salari H, Amiri A, Rostami Jazz H. Provide a model for increasing the effectiveness of internal audit quality based on the financial reporting supply chain from the perspective of people outside the auditing profession. audit knowledge 2022; 22 (88) :138-170
URL: http://danesh.dmk.ir/article-1-2687-en.html

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Volume 22, Issue 88 (12-2022)

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