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Designing a model for optimizing the quality of internal controls of companies admitted to the Iran Stock Exchange
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Shamsuddin Jamalinesari   , Rahmatollah Mohammadipour * , Ataullah Mohammadi |
| Islamic Azad University, Ilam branch |
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Abstract: (314 Views) |
Internal controls and their optimization have always been one of the most important issues in organizations and companies. For this purpose, this mixed research (qualitative-quantitative) was conducted with the aim of designing a model to improve the quality of internal controls of companies admitted to the Iranian Stock Exchange. This research was carried out using a mixed method (qualitative-quantitative) which extracted 29 model variables in the qualitative part and using interviews with 18 experts and determined the relationship between the variables to achieve the model in the quantitative part by relying on the method Interpretive Structural Modeling (ISM) was performed. The qualitative and quantitative data analysis of the research resulted in an eight-level model, the most influential variable of this model is the systemic approach to internal controls at the eighth level, and the variables of shareholder satisfaction and the quality of risk detection and assessment were the most influential variables of this model, and the other variables are interface variables. . The results showed that paying serious attention to the systemic approach in the internal control system of companies can lead to a significant improvement in the internal controls of companies admitted to the stock exchange, and subsequently improve the performance of companies admitted to the stock exchange to a significant extent.
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| Keywords: internal controls, quality, optimizing, audit. |
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Full-Text [PDF 444 kb]
(74 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2022/12/28 | Accepted: 2023/05/15 | Published: 2023/06/2
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