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Coping Strategy, Internal Auditors, Auditor Conflicts.
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Maryam Asghari   , Reza Fallah * , Hamidreza Gholamnia Roshan , Kaveh Azinfar , Azade Kiapoor |
| Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran & Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran |
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Abstract: (229 Views) |
This research was done with the aim of providing a model of internal auditors' coping strategy against conflicts. The information required for the research for Interpretive Structural Modeling (ISM) to provide a model among the experts, i.e. 16 internal audit experts who have doctoral and master's degrees in accounting and auditing and have more than 10 years of work experience in the field of internal auditing. , was collected. For information on structural equation modeling, a researcher-made questionnaire was used, which was distributed and collected among 387 people working in accounting and auditing professions in listed companies. In this research, using Interpretive Structural Modeling (ISM), a pattern of internal auditors' coping strategy against conflicts was designed. Then, based on the model obtained, the relationships of the variables were re-examined using Structural Equation Modeling (SEM). The results of interpretive structural analysis (ISM) by the exploratory model showed that brain software coping strategies include financial intelligence, accounting and auditing, clear recognition of roles and responsibilities and development of internal auditors' skills with training, hardware coping strategies include continuous communication between managers and employees, reporting Physical errors and defects and continuous inspections, software coping strategies including systematic review and analysis of reports, performance evaluation processes and upgrading internal audit technologies lead to the reduction of conflicts of internal auditors including personal conflict, conflict of duties, conflict of job position and conflict of interests.
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| Keywords: Coping Strategy, Coping Strategy of Internal Auditors, Conflicts of Internal Auditors, Internal Auditors |
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Full-Text [PDF 1557 kb]
(56 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/08/20 | Accepted: 2024/11/7 | Published: 2024/11/30
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