ارزیابی کارکردهای حسابرسی داخلی شهروندِ شرکتی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: هدف این پژوهش ارزیابی کارکردهای حسابرسی داخلی شهروند شرکتی جهت پایداری محیط زیست در سطح شرکت های بازار سرمایه است. روش: این پژوهش از نظر روش شناسی در دسته پژوهش های توسعه ای و ترکیبی قرار می گیرد. در این پژوهش از دو تحلیل فراترکیب و دلفی در بخش کیفی و تحلیل بازنمایی سیستمی جهت تعیین روابط سیستماتیک مولفه های حسابرسی داخلی شهروند شرکتی در راستای تقویت پایداری محیط زیست استفاده شد. یافته ها : نتایج در بخش کیفی، از وجود ۱۴ پژوهش تایید شده و تعیین ۸ مولفه اصلی حسابرسی داخلی شهروند شرکتی با تمرکز بر پایداری محیط زیست حکایت دارد که طی دو مرحله تحلیل دلفی سطح پایایی مولفه ها با مفهوم حسابرسی داخلی شهروند شرکتی در راستای پایداری محیط زیست مورد تایید قرار گرفت. براساس نتایج بخش کمی یعنی الگوی بازنمایی سیستمی، مشخص شد، آموزش های محیط زیستی به منابع انسانی محرک اولیه ی بازنمایی سیستمی حسابرسی داخلی شهروند شرکتی جهت نظارت بر کارکردهای عملکرد مالی شرکت برای رسیدن به پایداری محیط زیست تلقی می شود. نتیجه گیری: این نخستین پژوهشی است که به طور مصداقی با تمرکز بر مفهوم حسابرسی داخلی شهروند شرکتی، به دنبال ارزیابی پایداری محیط زیست است. حوزه ای که اگرچه دارای اهمیت پژوهشی از نظر توسعه ادبیات تئوریک و مبنای کاربردی در کاهش شکاف گزارشگری مالی با گزارش حسابرس مستقل است، اما کمتر پژوهشی اقدام به بررسی این موضوع نموده است و انجام این پژوهش و بسط آن در سطح حرفه حسابرسی داخلی می تواند ظرفیت های نهادی و آموزشی بر آن را در سطح بین اللملی ارتقاء بخشد و به ایجاد یکپارچگی توسعه ی ادبیات نظری کمک نماید.Appriseal of Corporate Citizen Internal Audit Functions
Objective: With changes in capital markets over the past few years, derivative financial instruments are referred to as a set of contracts whose value is based on assets and can help control risk and higher returns in investor decisions. corporate citizen internal auditing is an optional activity and beyond what is expected of a business's internal controls, and can develop a more dynamic form of corporate-stakeholder communication by developing performance feedback through financial reporting. This view tends to provide a concept of corporate citizen internal auditing that looks at humanitarian activities as a corporate governance strategy and by creating a sustainable society, a healthy environment and transparent political environment, it can pave the way for the profitable activities of the company and while protecting the interests of external stakeholders, while ensuring the interests of internal stakeholders of companiesThe purpose of this research is estimate the limitations of using derivative financial instruments in the Iranian capital market. Method: This research is mixed in terms of data collection methodology, because the lack of a theoretical framework of the limitations of financial instruments has led to the use of these instruments, at least at the level of the Iranian capital market is not fully integrated. Therefore, first, through the process of Meta synthesis and Delphi as the basis of analysis in the qualitative part, an attempt was made to determine the dimensions of the limitations of using derivative financial instruments and then its reliability was examined to determine the theoretical consensus. It has been used in the quantitative part of the research from the TODIM Fuzzy Inference. Because the purpose of this section was to determine the most important limitation of the integration of the use of derivative financial instruments in the Iranian capital market. In this research, in the qualitative part, 15 accounting experts at the university level and in the quantitative part, 25 capital market experts; Experts in financial reporting and the issuer supervision department of the Stock Exchange Organization participated as a statistical population. Results: The results of the qualitative research through content screening of 11 studies indicate the selection of 7 dimensions of restrictions on the use of derivative financial instruments, which were confirmed in two rounds of Delphi analysis, the theoretical limit of these dimensions. The results in the quantitative part of the research based on the TODIM Fuzzy Inference matrix and determining the final weight of each research criterion indicate the selection of Lack of Financial Statement Comparability (A2) as the most important constraint on the integrity of the use of derivative financial instruments in the Iranian capital market. The presence of these trainings at the level of internal auditors helps to have more accurate monitoring of the nature of the environment in the operational cycle. And based on its disclosure as part of the Company's optional information, to reflect to stakeholders that the Company is acting responsibly towards social expectations. This initial stimulus within the company's structures makes the company's performance on waste recycling from production and details of environmental risk more disclosed. On the other hand, disclosing the details of environmental risks, as part of the implementation of the corporate citizen approach by internal auditors, can reduce the cost of poor selection by increasing the quality of information. In this situation, by reducing the problem of undesirable selection and information asymmetry, the efficiency of investment also increases, and it will be expected that increasing the quality of disclosure of details of environmental risks, by resolving agency problems, will minimize the opportunity for managers to choose investment projects, and this will contribute to environmental sustainability. Conclusion: The result reflects the fact that comparability as one of the indicators of information quality in the use of these tools can have benefits such as reducing the cost of information processing and it is through this mechanism that the level of fair valuations on corporate assets can help increase the integrity of the use of derivative financial instruments. Based on the results obtained, environmental policymakers as the upstream institutions of capital market companies are advised to inject the necessary material and spiritual incentives to increase the observance of social values in companies so that beyond the legal areas, companies as citizens of this society are more committed, act on the environment and social expectations in this regard. For example, the development of green space culture in companies by planting trees or reducing carbon in the production of their products can be considered an important part of the implementation of corporate citizen policies in the community along with material incentives. On the other hand, companies in their monitoring structures along with Environmental training can promote a culture of environmental sustainability and performance norms in this regard. For example, the development of green space culture in companies by planting trees or reducing carbon in the production of their products can be considered an important part of the implementation of corporate citizen policies in the community along with material incentives.
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