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Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics
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Mohammad Reza Ardestani Rostami   , Behnam Gilaniniay Soumehsaraei * , Mahmoud Samadi Largani , Mohammad Reza Pourali |
| Rudsar Islamic Azad University & Assistant Professor of Accounting, Department of Accounting, Rudsar and Amlesh Branch, Islamic Azad University, Rudsar, Iran (corresponding author). (behnam.gilaninia@gmail.com) |
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Abstract: (652 Views) |
| This research was done with the aim of providing a quality model of internal audit based on organizational culture and professional ethics. The information required for the research for Interpretive Structural Modeling (ISM) to provide a model from among the experts, that is, 15 people from the heads of the audit committees of the companies in the Tehran Stock Exchange who had a doctorate or master's degree with at least ten years of work experience. Accounting and auditing were compiled. For information on structural equation modeling, a researcher-made questionnaire was used, which was distributed and collected among 384 accountants, internal auditors, managers and high-ranking employees of companies admitted to the Tehran Stock Exchange. In this research, using Interpretive Structural Modeling (ISM), a model for internal audit quality was designed based on organizational culture and professional ethics. Then, based on the model obtained, the relationships of the variables were re-examined using Structural Equation Modeling (SEM). The results of interpretative structural analysis (ISM) by the exploratory model showed that professional ethics with dimensions, adherence to professional standards, professional behavior and performance, competence, independence and impartiality, confidentiality and honesty lead to the improvement of internal audit quality. Also, organizational culture with the dimensions of adherence to organizational rules, acceptance of organization values, compatibility and adaptability, and commitment to participation leads to the improvement of internal audit quality. The Meek Meek matrix showed that the components of adherence to professional standards, professional behavior and performance, competence and independence and impartiality have the greatest power of influence in the model on the quality of internal audit. And the most dependence on internal audit quality belongs to the components of adherence to organizational rules, acceptance of organization values, compatibility and adaptability, and commitment to participation. Finally, structural equation modeling showed that professional ethics and organizational culture have a positive and significant effect on the quality of internal audit. Also, professional ethics has a positive effect on the quality of internal audit through the mediating role of organizational culture. |
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| Keywords: Providing a Model of Internal Audit Quality based on Organizational Culture and Professional Ethics |
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Full-Text [PDF 1117 kb]
(338 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/09/19 | Accepted: 2023/10/24 | Published: 2024/03/10
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