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Evaluate of Interpretive Matrix Theory of Corporate Citizen the Effectiveness of Green Functions of Internal Auditors
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Amir Ghorbaniyan   , Mohammadreza Abdoli * , Hasan Valiyan , Hasan Boudlaie |
| Shahrood Islamic Azad University |
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Abstract: (476 Views) |
Purpose: Internal auditing in order to improve the level of financial transparency of companies is now considered as a structural requirement within companies, in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions in order to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with their corporate citizen responsibility procedures that can increase the sustainability of financial reporting. The purpose of this study is Expanding of Corporate Citizen Theory in Evaluating Internal Audit Functions Green.
Methodology: This research is methodologically in the category of developmental and combined research. In this study, two Meta-synthesis and Delphi analyzes in the qualitative section were used to identify the green consequences of corporate citizen internal audit and Type-2 Fuzzy Inference Systems (FIS2 ) to determine the most effective consequences identified at the capital market level.
Result: The results in the qualitative section indicate the existence of 15 confirmed studies and the determination of 8 Consequences Green Internal Audit Corporate Citizen, which were confirmed in two stages of Delphi analysis with the concept of internal audit of the corporate citizen. Based on the results of the quantitative part, Type-2 Fuzzy Inference Systems (FIS2), it was determined that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which has priority over other consequences in terms of fuzzy weight.
Conclusion: In analyzing the result, it should be stated that the role of internal auditors in line with the corporate citizen's theory against the stakeholders is to comply with the requirements and authorities developed by upstream institutions in the capital market and financial reporting standards. To help financial reporting in various fields, especially the environment, to raise the level of environmental norms and green reporting culture in the company. In analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders are to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards, and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment. |
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| Keywords: Internal Audit, Corporate Citizen, Interpretive Rating Process |
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Full-Text [PDF 1046 kb]
(94 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2022/07/25 | Accepted: 2022/12/17 | Published: 2023/10/2
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