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Evaluating the added value of internal audit using service quality dimensions and knowledge management steps
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Younes Masoudi *   , Zahra Farhadi |
| Ferdowsi University of Mashhad |
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Abstract: (397 Views) |
Purpose: The purpose of internal audit is to add value and improve the organization's performance by supporting management and the board of directors to carry out their duties. Considering the importance of internal audit and knowledge management, the purpose of this research is to examine the relationship between the use of service quality dimensions and knowledge management stages with the added value of internal audit.
Method: The research tool is the 53-item Henrikius (2021) questionnaire, whose validity and reliability have been confirmed. The research community is users who have previously interacted with internal audit teams (such as audit committee members, board members, CEO, independent auditors, etc.). The number of samples was determined according to the structural equation method and the number of components of the research variables, 200 people and the sample was selected using the available non-random method.
Findings: The findings confirm that the tangible features and reliability of internal audit service quality dimensions are positively related to knowledge creation. And there is a significant positive relationship for knowledge creation and knowledge transfer with the added value of internal audit.
Conclusion: Based on this, it is concluded that documenting the results of internal audit and reviewing them and promoting functional capability in such a way that the output of internal audit can be exploited from the perspective of the organization's employees, has led to the creation of knowledge in the organization, which is in sync with Sharing the knowledge created with other employees will result in the added value of internal audit. |
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| Keywords: added value of internal audit, service quality, knowledge management |
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Full-Text [PDF 1217 kb]
(195 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/05/25 | Accepted: 2023/11/15 | Published: 2024/08/31
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