تأثیر عملکرد حسابرسی داخلی بر کاهش ریسک ادراکی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
به طور نظری از حسابرسی داخلی انتظار می رود با ارائه خدمات اطمینان بخشی مبتنی بر ریسک به افزایش ارزش شرکت کمک کند؛ اما دانستن اینکه آیا حسابرسی داخلی موفق به دستیابی به این هدف شده، نیازمند انجام پژوهش های تجربی است. پژوهش حاضر با هدف بررسی تأثیر عملکرد حسابرسی داخلی بر کاهش ریسک ادراکی از منظر مدیران حسابرسی داخلی و مدیران مالی انجام شده است. برای گردآوری داده ها از پرسش نامه و برای آزمون فرضیه ها از مدل رگرسیونی خطی چندگانه استفاده شده است. جامعه آماری پژوهش مدیران مالی و حسابرسی داخلی کلیه شرکت های پذیرفته شده در بازار بورس اوراق بهادار تهران و فرابورس ایران در سال 1400 هستند که با پیگیری های انجام شده، تعداد 198 پاسخ دریافت شد. نتایج یافته های پژوهش نشان دادند ازنظر مدیران حسابرسی داخلی و مدیران مالی شرکت های بورسی و فرابورسی، عملکرد حسابرسی داخلی بر کاهش ریسک ادراکی تأثیر معناداری دارد. همچنین، کاهش ریسک، زمانی که حسابرسی داخلی به کمیته حسابرسی گزارش می دهد، بیشتر از زمانی است که به مدیران اجرایی گزارش می دهد؛ اما ازنظر مدیران مالی و مدیران حسابرسی داخلی، به کارگیری استاندارد برنامه بهبود و تضمین کیفیت (استاندارد 1300 حسابرسی داخلی) و همچنین، استفاده از واحدحسابرسی داخلی به عنوان راهبرد پرورش مدیر منجر به کاهش بیشتر ریسک ادراکی نمی شود.The Effect of Internal Audit Performance on Reducing Perceived Risk
Theoretically, the Internal Audit function (IAF) is expected to help increase the company’s value by reducing risk. Therefore, we have tested this theory experimentally. This research was conducted with the aim of investigating the impact of internal audit performance on reducing perceived risk from the perspective of Chief Audit Executives (CAEs) and Chief Financial Executives (CFOs). We used a questionnaire to collect data and a multiple linear regression model was used to test the hypotheses. The statistical population of the research is all 620 companies listed in the Tehran Stock Exchange (TSE) & Iran Farabourse in 2021. The number of collected questionnaires was 198. Results showed that from the point of view of CAEs & CFOs of those companies, internal audit performance has a significant effect on reducing perceived risk. Also, risk reduction is greater when internal audit reports to the audit committee than when it reports to executives. However, from the point of view of CAEs & CFOs of those companies, applying quality assurance and improvement program standards (QAIP, Standard 1300) and using internal audit function as Management Training Ground (MTG), does not lead to more reduction of perceived risk. IntroductionInternal auditing is considered one of the main internal mechanisms of corporate governance. In the last decade, due to the increased focus on corporate governance in Iranian organizations, the establishment and use of internal auditing in Iranian companies have been highly considered. So, the establishment of the Internal Audit Function (IAF) in banks and credit institutions, insurance institutions, and companies listed in the Tehran stock exchange (TSE) & Iran Farabourse is required through the establishment of laws and regulations by the supervisory institutions.According to the definition of internal auditing, internal auditing helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (IIA,2016).Therefore, theoretically, an internal audit is expected to help increase the value of the company by providing assurance and consulting services through risk mitigation. But in the real world, research is needed to provide supporting evidence for this theory.Outside of Iran, some empirical evidence confirms this theory. For example, Carcello et al. (2018) have shown that internal audit performance reduces perceived risk. Also, the comprehensive research of the Association of Certified Fraud Examiners (ACFE) in 2022 titled " Occupational Fraud 2022: A Report to the Nations" shows that the existence of an internal audit function in the organization plays an important role in detecting fraud and preventing it. This research shows that the average loss due to fraud in companies with an internal audit function was 100,000 $, while this figure was more than 150,000 $ in companies without an internal audit function. Also, the ACFE’s research has shown that organizations that did not have an internal audit function discovered fraud in an average of 18 months, while organizations with an internal audit function discovered fraud in an average of 12 months; with the earlier detection of fraud by internal auditors, the losses caused by fraud have been significantly reduced (ACFE, 2022).However, few empirical researchers have examined the empirical evidence of risk reduction through the performance of internal auditing. And our review has not found any studies that have investigated this issue in Iran, so the current research was conducted to investigate the effect of internal audit performance on mitigating perceived risk from the point of view of Chief Audit Executives (CAEs) and financial managers in Iran. Methods & MaterialFor this purpose, 198 financial managers and CAEs of Publishers listed in TSE and the Iran Farabourse were surveyed in 2021. Research data was collected through a questionnaire. In this research, the impact of some aspects of internal audits, such as independence, objectivity, and the implementation of quality assurance and improvement program standards (Standard 1300) was also investigated.Reporting to the audit committee was considered a proxy of internal audit independence. Also, using the internal audit Function as a Management Training Ground (MTG) was considered a proxy of objectivity. According to the International Professional Practices Framework (IPPF) of internal auditing, independence, and objectivity are two key elements of internal auditing (IIA, 2017). FindingResults showed that from the point of view of CAEs & CFOs of those companies, internal audit performance has a significant effect on mitigating perceived risk. Also, risk reduction is greater when internal audit reports to the audit committee than when it reports to executives. However, from the point of view of CAEs &CFOs of those companies, applying quality assurance and improvement program standards (QAIP, Standard 1300) and using internal audit function as Management Training Ground (MTG), does not lead to more reduction of perceived risk. Conclusion & ResultsOur research findings provide empirical evidence of the theory that internal audit reduces organizational risk. So that according to the participants in this research, internal auditing leads to a reduction of perceived risk in the organization.According to the viewpoint of participants in this research, the independence of the internal audit functions is considered an important factor in reducing the perceived risk, so in their opinion, the reduction of the perceived risk when the internal audit functions report to the audit committee is more than when the Internal audit functions report to the executive.Due to the immaturity of the internal audit function (due to their infancy nature) in Iran, most likely, the internal audit standards (such as standard 1300) have not been fully implemented (Nikbakht & Ghods Hasan Abad, 2018); Therefore, the relationship between the implementation of this standard and the reduction of perceived risk is not meaningful according to the opinion of the participants in this research.The use of the internal audit Functions as a Management Training Ground (MTG) is related to the objectivity of the internal auditors. Based on previous research (Mennati & Alipour, 2021), when internal audit functions are used as an MTG; This causes the objectivity of internal auditors to be impaired. Therefore, most likely, in such cases, according to the participants in this research, the performance of the internal audit function does not lead to a further reduction of perceived risk.
تبلیغات
