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Investigating the impact of knowledge absorption capacity on internal audit and corporate performance based on balance scorecard
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Behnam Karamshahi *   , Amir Fazel |
| Shahid Bahonar University of Kerman |
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Abstract: (383 Views) |
The changing environment based on information technology highlights the importance of knowledge absorption capacity for internal control systems and internal auditors. Knowledge absorption capacity is a set of measures and processes of acquiring, combining, simulating, transforming and exploiting knowledge that causes dynamic empowerment in the organization and by improving the flow of information related to production and technology, it can cause Increase competitive advantage and improve corporate performance. The purpose of this research is to investigate the impact of knowledge absorption capacity on internal audit and corporate performance based on balanced evaluation. In this research, after checking the validity of the content, the validity of the questionnaires was confirmed by the construct validity technique of confirmatory factor analysis and their reliability was confirmed by Cronbach's alpha. The information needed for the research has been collected through a questionnaire from 295financial managers or senior managers of accounting and auditing in Iran by this evaluate the opinion of financial experts and to analyze the research data from inferential statistics and structural equation method and for SPSS 26 and Smart PLS 3 software were used for data analysis. The results of explaining the relationships between the variables and testing the research hypotheses showed that the characteristics of internal auditors have a positive and significant effect on the potential absorption capacity (knowledge acquisition and synthesis) and the potential knowledge absorption capacity (acquisition and synthesis stages) knowledge) also have a positive and significant effect on the internal control system. In addition, the internal control system as a mediating variable affects the relationship between potential and actual absorption capacity. In addition, internal audit processes as a mediating variable have a significant effect on the relationship between real knowledge absorption capacity and corporate performance. The results of this research are valuable not only for internal auditors, but also for audit supervisory boards and compilers of internal audit standards. In addition, it is suggested to the organizations to develop training programs that help to improve the creativity and knowledge acquisition abilities of the employees and at the same time evaluate the software requirements of each audit activity and performance. It can help identify bottlenecks that need further improvement.
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| Keywords: knowledge absorptive capacity theory, information technology, internal audit processes, corporate performance |
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Full-Text [PDF 1128 kb]
(140 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/10/20 | Accepted: 2023/11/25 | Published: 2024/08/27
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