مدل سازی ساختاری تفسیری پیشران های برنامه ریزی حسابرسی داخلی مبتنی بر ریسک در بانک ها ی پذیرفته شده در بورس اوراق بهادار تهران (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف از انجام پژوهش حاضر، مدل سازی ساختاری-تفسیری پیشران های برنامه ریزی حسابرسی داخلی مبتنی بر ریسک در بانک ها می باشد. شناسایی پیشران های برنامه ریزی حسابرسی داخلی مبتنی بر ریسک در بانک ها از طریق پیشینه نظری و مصاحبه های نیمه ساختار یافته با روش تحلیل محتوای کیفی بر پایه تکنیک اشباع نظری و روش نمونه گیری هدفمند با 14 نفر از اساتید و رؤسای شعب و حسابرسان داخلی بانک انجام گرفت. روایی و پایایی بخش کیفی به ترتیب با روش، روایی محتوایی نسبی و ضریب کاپای کوهن[1] تایید شد. کدگذاری مصاحبه ها با استفاده از نرم افزارتجزیه و تحلیل مکس کیو دی ای[2] منجر به شناسایی 16 پیشران شد که بر اساس بازخورد خبرگان و نمودار پارتو، 12 پیشران به عنوان مهم ترین پیشران انتخاب شدند. به منظور سطح بندی پیشران های شناسایی شده، نظرات 72 نفر از حسابرسان داخلی بانک ها و رؤسا در شعب بانکی با بهره گیری از نمونه گیری تصادفی طبقه ای و به کمک پرسشنامه مقایسه زوجی مورد استفاده گرفت. پیشران های شناسایی شده با استفاده از مدل ساختاری- تفسیری[3] منجر به تشکیل هشت سطح شد که ساختار سازمانی، تاثیرگذارترین و عدم تفکیک وظایف به همراه عدم ارایه اطلاعات توسط واحدهای مختلف بانکی، تاثیرپذیرترین عوامل بودند.Interpretive Structural Modeling of Risk-Based Internal Audit Planning Drivers in Banks Listed in the Tehran Stock Exchange
The purpose of this research is to interpret the structural modeling of risk-based internal audit planning drivers in banks. Comprehensive risk-based planning enables the internal audit function to focus and align its limited resources well with reassurance and informed advice on critical issues facing the organization. The rapidly changing risk landscape in today's world requires internal auditors to evaluate risks periodically or even continuously. Risk-based internal audit programs should be dynamic and agile. In order to achieve these features, some senior internal audit managers update their internal audit program every three months or at any time and make small changes in it. In this regard, it is necessary to identify and structurally interpret the drivers of risk-based internal audit planning in banks, so that while identifying the drivers, more awareness can be gained about the influence and effectiveness of the factors. Identifying the drivers of risk-based internal audit planning in banks through theoretical background and semi-structured interviews with qualitative content analysis method based on theoretical saturation technique and purposeful sampling method with 14 professors and branch managers and bank internal auditors Was performed. The validity and reliability of the qualitative part were confirmed by relative content validity method and Cohen's kappa index, respectively. Coding of interviews using MAXQDA2020 software led to the identification of 16 drivers, which were selected as the most important drivers according to expert feedback and the pie chart of 12 drivers. Based on the results of the research, the drivers of risk-based internal audit planning in banks include auditors' professional maturity, the challenge of documentation, insisting on outdated procedures, the complexity of banking operations and activities, the bank's functional scope, lack of separation of duties, organizational structure, time monopolies, characteristics of the board of directors. , the support of senior management and employees, the competence of internal auditors, the lack of information provided by different banking units.In order to stratify the identified drivers, the opinions of 72 internal auditors of banks and managers in bank branches were used using stratified random sampling and paired comparison questionnaires. Validity and reliability of the questionnaire were confirmed using content validity and test-post-test method. The drivers identified by the interpretive structural method led to the formation of eight levels, the organizational structure was the most effective, and the lack of segregation of duties and the lack of information provided by different banking units were the most effective factors. It is worth mentioning that, during the many researches that have been conducted in the field of risk-based internal audit planning, they have not done leveling and interpretive structural modeling, and the innovation of the present research is in the modeling of its drivers.
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