Internal Audit Quality Improvement Strategies
| Autor: | Mohammad Reza Nikbakht, Zabihollah Rezaee, Vahid Mennati |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 2017 |
| Předmět: | |
| Zdroj: | مطالعات تجربی حسابداری مالی, Vol 14, Iss 55, Pp 31-70 (2017) |
| Druh dokumentu: | article |
| ISSN: | 2821-0166 2538-2519 |
| DOI: | 10.22054/qjma.2017.24956.1663 |
| Popis: | The modern internal auditing has recently been considered in Iran. Therefore, many of its aspects, including internal audit quality(IAQ) and Internal audit quality improvement strategies(IAQIS), have not been clarified yet. Also, limited areas of IAQ have been considered in previous research. In order to explain and describe the various aspects of IAQ and IAQIS, we have interviewed internal audit stakeholders. So, by using the qualitative approach and grounded theory, internal audit stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed from late 2016 to early 2017. In addition, in this regard, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used. The data were analyzed by using the open coding, axial coding & selective coding approach that is specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAQIS model was designed. The model incorporates multidimensional of IAQIS. Strategies include inputs, performance, outputs, and contextual factors which are affecting IAQ. Due to the gradual expansion of the modern internal auditing in Iran in recent years, to achieve and improve IAQ, these multidimensional strategies can apply in engagement level, internal audit function level, firm level and national level. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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