بررسی واکنش های حسابرسان داخلی به خطرهای تقلب (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف : طبق استانداردهای بین المللی اجرای حرفه ای حسابرسی داخلی، حسابرسان داخلی باید دانش کافی درباره ارزیابی خطر تقلب داشته، احتمال رخداد اشتباهات، تقلب ها یا موارد عدم رعایت بااهمیت را در اعمال مراقبت حرفه ای در نظر گرفته و احتمال وقوع تقلب و چگونگی مدیریت آن توسط سازمان را ارزیابی کنند. نظر به ضرورت مبارزه با تقلب و نقش حسابرسان داخلی در شرکت ها و با عنایت به نوپا بودن حسابرسی داخلی در ایران و نامشخص بودن واکنش آنان به خطرهای تقلب و عدم انجام پژوهش های داخلی مشابه در گذشته، این پژوهش، به بررسی واکنش های حسابرسان داخلی به خطرهای تقلب در ایران می پردازد. روش : جامعه آماری این پژوهش، 106 مدیر حسابرسی داخلی شرکت های عضو بورس اوراق بهادار تهران هستند که آرای آنان در سال 1400 از طریق پرسشنامه گردآوری شده است. یافته ها : نتایج تجزیه وتحلیل آماری، نشان می دهد که از دیدگاه مدیران حسابرسی داخلی، حسابرسان داخلی در حوزه تقلب و واکنش به خطرهای تقلب، فاقد صلاحیت های حرفه ای لازم و کافی بوده، با فنون پیشگیری از تقلب و کشف تقلب آشنایی لازم را ندارند، خطرهای تقلب در شرکت ها را ارزیابی نکرده و از ابزارهای نوین برای واکنش به خطرهای تقلب استفاده نمی کنند. نتیجه گیری : طبق آرای مدیران حسابرسی داخلی، حسابرسان داخلی، به ریسک های تقلب، واکنش های مناسبی نشان نمی دهند.Internal Auditors' Responses to Fraud Risks
Objective : Fraud is likely globally the most costly and common form of financial crime. The Fraudsters attacked large multinational businesses, small private companies, government agencies, nonprofits, and every other size or type of organization imaginable. The (ACFE) report truly is a global study of occupational fraud, and as its results make clear, no organization is immune from these crimes. According to the ACFE report, global losses are likely measured in trillions of dollars. This represents money that could have been spent creating jobs, producing goods and services, or providing public services. Instead, it went into the pockets of fraudsters. Internal auditors have a unique position in the fight against fraud to prevent and detect fraud because they are considered part of the internal controls (IC) that continuously evaluates and monitors the IC. IC is regarded as the primary mechanism of prevention, deterrence and detection of fraud. According to The International Standards for The Professional Practice of Internal Auditing (Standards), Internal auditors must have sufficient knowledge to evaluate the risk of fraud and must exercise due professional care by considering the Probability of significant errors, fraud, or noncompliance and the internal audit activity must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk. The standards require the internal audit activity to evaluate the potential for fraud and how the organization manages fraud risk. Internal auditors must consider the probability of significant errors, fraud, noncompliance, and other exposures when developing the engagement objectives, and Internal auditors must exercise due professional care by considering the Adequacy and effectiveness of governance, risk management, and control processes & Probability of significant errors, fraud, or noncompliance. According to recent corporate governance reforms, Iranian companies have been required to establish an internal audit unit since last decade. The major companies listed on the Tehran Stock Exchange have established an internal audit function to fulfil the recent requirements. In recent years, the risk of fraud in Iranian organizations has increased as various frauds are disclosed in various organizations. These disclosures destroy the trust of investors and the general public. With the loss of trust, great damage is inflicted on companies and society. Therefore, the prevention of fraud is very important. Considering the importance of fighting against fraud and considering the unique role and position of internal auditors in companies in this regard and considering that recently internal audit Functions have been established in Iranian companies, so considering their reaction to the risks of fraud are not explained and also due to the lack of similar Iranian research in the past, this study examines the response of internal auditors to the risks of fraud in Iran. Method : Participants in this study are 106 chief audit executives of companies listed on the Tehran Stock Exchange in 2021. Data were collected by survey. This research questionnaire is based on the 2015 Common Body of Knowledge (CBOK) study of the Institute of Internal Auditors Research Foundation (IIARF) with slight changes. This study studied about 20% of the statistical population using random sampling. The response of internal auditors is measured through the professional competence of the human resources of the internal audit unit, how the internal audit work is performed, and the tools and software used by the internal auditors. Results : Analysis of the Research participants' responses and perceptions shows that Internal auditors lack sufficient competence and knowledge to evaluate and respond to the risk of fraud, they do not have enough knowledge about fraud prevention and detection techniques, mainly because they do not assess the risk of fraud, and they mostly do not use new tools to respond to the risk of fraud. Conclusion : Generally, according to the analysis result and the chief audit executive of companies listed on the Tehran Stock Exchange opinion, internal auditors do not adequately respond to fraud risks. That is, the internal audit functions of Iranian companies lack the necessary qualifications and resources and do not have appropriate formal procedures to assess the risk of fraud in the performance of audit work. Probably, this situation could be due to the low maturity of internal audits due to the infancy of internal audits in Iranian companies due to the recent corporate governance reforms in Iran. These findings indicate that internal audit in Iran requires special attention. Further promotion of university and professional education and allocation of sufficient resources to the internal audit units of Iranian companies are the leading suggestions of this research.
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