حسابرسی داخلی

Sustainability reporting is a fundamental process that is related to the financial performance and market value of organizations. In this process, there are problems that hinder the efficiency and capacity of the organization to provide accurate, reliable and coherent non-financial information to the stakeholders. In response to these barriers, internal controls increase operational efficiency and improve compliance levels. They also increase the reliability of the reports that organizations produce and disclose, and help stakeholders to accurately assess and monitor the organization's sustainability. In this regard, the consulting services of internal auditors for proper risk management and their assurance services regarding compliance with sustainability laws and regulations have been considered. For this reason, examining the effect of internal controls and the role of internal auditors in supporting reporting and sustainability strategy is a controversial and important issue. The purpose of this research is to review the literature and achieve a correct understanding of research related to sustainability, internal controls and internal audit. In the form of a written report and using the library method, a comprehensive review of the existing literature is presented. The details of this study are useful for accounting and auditing experts and generally increase readers' understanding of this topic.

Considering the fluctuations that have been raised in the last few years and the creation of crises such as Corona, the discussion of internal controls and the factors affecting them is considered as one of the important dimensions of the government's good governance. The purpose of this research is to design the optimal model of internal audit in the Ministry of Health and to examine its effect on improving the dimensions of internal controls in post-crisis conditions. The current research is of a mixed type. In the first stage, the internal audit components are identified with the meta-combination method, and in the second stage, the impact of the components on the dimensions of internal controls was investigated with the structural equation technique. This research was conducted in 1402 and in the first stage the number of respondents were 7 experts and in the second stage 113 people were financial and audit experts. The findings showed that (1) internal audit has a significant impact on improving the compliance dimension of internal controls of the Ministry of Health in post-corona conditions. (2) Internal audit has a significant impact on improving the operational dimension of internal controls of the Ministry of Health in post-corona conditions. (3) Internal audit has a significant impact on improving the reporting aspect of internal controls of the Ministry of Health in post-corona conditions. Therefore, in order to improve various dimensions of internal controls, the Ministry of Health should pay more attention to internal audit and include risk-based controls in its plans. Recent health crises have doubled the need for monitoring components in the Ministry of Health and the results of this research will be useful for them.

This study evaluates internal audit tasks as assessed by independent auditors to empirically demonstrate how factors related to these tasks can influence independent auditors' evaluations and their level of reliance on the work of internal auditors.

To conduct this study, the Desai analytical model was used and the data required to test the hypotheses were collected by distributing questionnaires to members of the Iranian Society of Certified Public Accountants, who constituted the statistical population of the study. A total of 124 questionnaires were distributed in 2023 and 2024, and 98 completed questionnaires were analyzed.

Independent auditors tend to be more sensitive to negative evidence. However, they often struggle to assess internal audit tasks when confronted with contradictory evidence, and they do not evaluate negative evidence to the extent that the analytical model of this study suggests. In fact, independent auditors often struggle to assess conflicting evidence consistently, which results in an over-reliance on the work of internal auditors.

Independent auditors can enhance their decision-making by utilizing the research analytical model to evaluate various indicators of internal audit functions, particularly when faced with conflicting evidence regarding the roles of internal auditors. In addition, independent auditors can utilize the findings from the research analytical model to assess the effectiveness of internal audit functions and the extent to which they can rely on the work of the internal audit unit.

Internal audit is an independent and impartial consulting and assurance activity in order to add value and improve the operations of an organization. The main purpose of this research is to validate the failure model of silence of internal auditors in Iranian companies. Based on the paradigm of positivism and the logic of deductive reasoning, this research has a quantitative approach and in terms of its purpose, it is an applied research, and in terms of its implementation, it is a descriptive-survey research and in terms of time, it is a type of cross-sectional research that It was done in 1402. The research community includes all the members of the audit committee, internal auditors, financial managers and heads of the accounting department of the companies admitted to the Tehran Stock Exchange and the Iran Foreign Exchange. A number of 500 people were selected as the statistical sample of the research through the structural equation modeling sample size calculator and using the simple random sampling method.The data of the research was collected using a questionnaire prepared based on the qualitative research findings of Esmaillu et al. (1402). Data analysis was done using SPSS and SmartPLS software. The findings of the research show that the causal conditions (organizational culture, management support, encouragement for training and innovation, adherence to the principles of professional behavior of internal auditors) on the failure of internal auditors' silence and the failure of internal auditors' silence on strategies (encouraging internal auditors to Participating in decisions and plans, giving the appropriate position to the internal audit unit, formulating transparent policies for reporting and handling) and strategies on audit outcomes (increasing transparency, improving reports, improving the risk management system) and improvement of the internal control system) has a positive effect

Due to the diversity of risks in the corporate environment, continuous coordination of internal audit activities is required to identify related risks. Ongoing auditing is one possible way to meet these
Due to the diversity of risks in the corporate environment, continuous coordination of internal audit activities is required to identify related risks. Continuous auditing is one possible way to meet these requirements. In particular, the internal audit activity can use the information from the Continuous audit to continuously assess the risks. Therefore, the purpose of this study is to assess the factors related to the use of continuous audit information in risk-based internal audit planning. Accordingly, the statistical population studied in this study includes managers and employees of the internal audit Department. The data for this study was collected using questionnaires, and after excluding invalid responses, the final dataset was subjected to testing. The time frame for this research corresponds to the year 2023. The findings indicate that both data analysis and the importance of the audit committee have a positive and significant impact on the use of continuous auditing information in risk-based internal audit planning. In contrast, variables such as collaboration with external auditors, fraud detection, and rolling planning do not show a significant relationship with this usage. Moreover, when considering the five key variables—data analysis, the importance of the audit committee, collaboration with external auditors, rolling planning, and fraud detection—the highest priority, according to the respondents, is attributed to data analysis. Conversely, collaboration with external auditors is considered to have the lowest level of importance in this context.

Considering the benefits and advantages that whistleblowing has created and given the status of a unique internal auditors in the organization, the question arises as to what makes internal auditors in dealing with the wrongdoing act and Report questionable issue, and why some people tend and don’t tend to blowing the whistle. In this study, first by studying the literature and experience of other countries, we will try to gain sufficient knowledge of the factors affecting the tendency to blowing to whistle by internal auditors. Then, using a qualitative research method and an approach based on theme analysis, we seek to identify the factors affecting the tendency to whistleblowing among internal auditors in Iran. For this purpose, through unstructured interviews with university professors and people who are experts in the field of internal auditing and whistle blowing, the factors affecting the tendency of internal auditors to blowing the whistle were examined and using the results obtained from open coding, axial And selectively, a conceptual model of internal auditors' tendency to whistle blowing in Iran, was designed and an attempt was made to meet the quality evaluation criteria of qualitative research.

Earning is considered as one of the most basic and important items of financial statements in financial and economic decisions, which is considered by many people. But sometimes managers, due to maximizing their own interests, may report earning in a way that contradicts the goal of providing the general interests of users. Earning management refers to the set of actions that managers take in order to decorate information to achieve specific goals. One of the factors affecting earning management is financial reporting quality and internal audit. Based on the mentioned materials, the main goal of this research is to investigate the effect of internal audit on the relationship between financial reporting quality and earning management in companies listed in the Tehran Stock Exchange. In order to achieve the above objectives, two hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 169 firms was selected from the firms listed in Tehran Stock Exchange during the period 2015 to 2023. Multivariate regression model based on combined data was used to test the research hypothesis. The findings of the research showed that financial reporting quality has a negative and significant effect on the earnings management, that is, an increase in financial reporting quality leads to a decrease in earnings management; In addition, the results indicate that internal audit strengthens the relationship between financial reporting quality and earnings management.

The objective of this study, is to design the internal audit model through modern technologies in Islamic Azad Universities based on the Grounded theory. For this purpose, in 2022, using the snowball sampling method with 17 specialized faculty boards, managers, and auditors of Azad University and other experience in the auditing field, in-depth interviews were conducted up to the saturation stage. Research data were analyzed using the coding method and the main categories and concepts were extracted. A conceptual model was presented by which the influential components in internal audit were identified through new technologies. The results suggested that the most important causal conditions that can be effective in this model are internal control system traditional assessment, web-based accounting, post-expenditure monitoring, integration and coordination, financial discipline, and resource management. Also, to conduct internal audit through new technologies, strategies such as enhancing the quality level of internal audit, agility of the internal control system, alteration and improving processes, and accountability to stakeholders should be adopted. Finally, the research model indicates that internal audit through new technologies in Azad University can have consequences such as continuous auditing, increasing audit quality, eliminating the paper system, pre-expenditure monitoring, increasing financial transparency, reducing audit costs, fast and reliable reporting, protection of people's rights and tuition fees

The purpose of this study is to examine the relationship between the narcissism of CEOs and the risk of falling stock prices with the moderating role of internal audit in companies listed on the Tehran Stock Exchange in the period from 2017 to 2018. The statistical sample of the research includes 147 companies that were selected through the systematic elimination method. In this research, multivariate linear regression model was used to test the hypotheses. The present research method is a correlational description and applied in terms of purpose. In order to collect information related to the definition and theoretical foundations of the research variables, the library method was used, and the documentary method was used to collect statistical data to analyze the research hypotheses. independent variable, CEO narcissism; The moderator variable is internal audit and the dependent variable is the risk of falling stock prices. The findings of the research show that the egoism of the CEO has a positive and significant effect on the risk of falling stock prices. Also, the results indicate that internal audit weakens the relationship between CEO egoism and stock price crash risk.

We examine the role of internal auditors in the preparation of sustainability reporting, consulting and assurance services prior, during and after preparation.

We collect and analyze data by reviewing related literature, conducting interviews of 24 internal audit experts, and using theme-analysis method.

Our results show that internal auditors actively participate in: (1) promoting the sustainability culture and risks assessment prior to the preparation of sustainability reports; (2) assisting management during the preparation of sustainability reports by identifying stakeholders and important sustainability issues, considering sustainability in strategies, evaluating alignment of goals, strategies sustainability mission and designing the process of developing sustainability reports; and (3) performing assurance statements on sustainability reports and post-audit in importing sustainability reporting and assurance.

The results indicated 113 roles, of which 22 components are related to pre-development, 50 items during and 41 after-implementation of sustainability. The highest role in pre-development belongs to consulting services, during implementation both roles are recognized to the same extent, and after-deployment, assurance services is seen more.Contribution: Results show that internal auditors can play a crucial role in the preparations and development of sustainability reports. Results provide policy, practice and research implications for the emerging role of internal auditors in sustainability reporting and assurance.

Internal auditing is still an emerging profession. Internal audit plays an important role in helping organizations to achieve their goals and protect their assets. In addition, internal audit has become a critical management tool to achieve effective control in organizations. Internal audit is recognized as one of the keys to corporate governance, whose role has evolved over time. The evolution in Iran's economic environment, especially in recent years, has caused more attention to be paid to corporate governance as a supervisory mechanism, one of the pillars of which is the internal audit unit, and it plays a decisive role in financial reporting and the validity of financial statements. The main purpose of this research is to examine and explain the relationship between internal audit and the quality of accruals as a representative of the quality of financial reporting in companies admitted to the Tehran Stock Exchange. The time period of this research is between 2007 and 2016, which includes two periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange, which is done using multivariate regression analysis method. In this research, the model of Kohlbeck and Warfield (2008) was used to measure the quality of accruals and the data of 109 companies were used to test the hypothesis. The results of the coefficients from the hypothesis test showed that the implementation of internal audit had a significant and negative impact on the quality of accruals.

The passage of time and changing traditional management theories to focus on social and human values led to new theories such as organizational citizenship; although these changes gradually took on a more coherent form of corporate engagement as an important part of citizens in society, they initially neglected to focus on the structural form of organizational behavior, trying to identify individuals' participation and effectiveness only within the organization. The development of effective social characteristics can play a more comprehensive role in the social identity of individuals and companies in the macro. Internal auditing to improve the level of financial transparency of companies is now considered a structural requirement within companies; in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with corporate citizen responsibility procedures that can increase the sustainability of financial reporting. This study aims to evaluate the Consequences of Green Internal Audit Corporate Citizen.

The method of the present research is applied, and due to the nature of the result in the methodology based on the development approach, an attempt has been made to identify and prioritize the green consequences of the internal audit of the corporate citizen based on fuzzy analysis. This issue, due to the incoherence of the theoretical framework, can help to increase the perceptual effectiveness, both thematically and analytically, through a developmental approach in the outcome dimension. Also, in terms of data type, this research is in the category of mixed research, which seeks to describe and survey the research topic through qualitative and quantitative analysis. Regarding strategy, this research is based on mathematical models and operations research, which can be considered analytical-mathematical research. Therefore, research needs a strong argumentative basis to explain and justify the reasons. This support is provided by searching the literature and theoretical discussions of research and compiling general propositions and theorems about the phenomenon under study in this research in the qualitative part and based on Meta-synthesis. The research period is one year.

After performing the critical evaluation process, it was determined that 5 studies were excluded from the total of approved studies because they scored below 30. Then, with the identification of 8 main components as the main basis of the green consequences of the internal audit of the corporate citizen, they were selected based on the highest frequency in the approved research. The identification of 8 main components as the main principles of the green consequences of internal audit of the corporate citizen were selected based on the highest frequency in approved research. Therefore, the result in the qualitative section, according to the two Delphi rounds, confirmed all the components of the research based on the agreement coefficient and the mean. Finally, based on fuzzy analysis, it was found that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which, in terms of fuzzy weight gained, has priority over other consequences.

by analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders is to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment. This is the first study to exemplify environmental sustainability by focusing on the internal auditing of corporate citizens. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature. Compliance with environmental requirements will remove any ambiguity regarding the impact of the company in increasing environmental pollution, and by strengthening the environmental infrastructure of the company, it will reduce its role in increasing climate pollution and will turn it into companies that adheres to the interests of future generations. The role of internal auditors, in line with the corporate citizen theory towards the stakeholders, is to comply with the same requirements and powers that the upstream institutions in the capital market and financial reporting standards have formulated, and adherence to it can increase the level of transparency of financial reporting in various fields, especially the environment, and improve the level. Environmental norms and a green reporting culture in the company will help.

The purpose of this research is to investigate, calculate, and explain the indicators for monitoring the effectiveness and efficiency of internal audits in municipalities.

This research is applied in terms of purpose and qualitative in terms of data collection method. The statistical population of the research consisted of internal audit experts from various departments of Mashhad Municipality. Snowball sampling was utilized to collect information, and the opinion saturation criterion was employed as the sampling endpoint standard.

After conducting 21 in-depth interview sessions, information saturation was achieved. The theme analysis method was utilized to analyze the interviews, resulting in the identification of 39 indicators as the main themes of this research.

The results of the research showed that the most important themes of monitoring the effectiveness of internal audit in municipalities include the degree of elimination of weaknesses in the field of compliance audit, the degree of elimination of weaknesses in the field of operational audit, the degree of implementation of compliance audit proposals, the degree of satisfaction of senior internal audit managers, the degree of savings created as a result of the internal audit, the comments of professional associations, the implementation of operational audit, and the placement of operational audit in the organization chart of the municipality. The most important themes of monitoring the efficiency of internal audit in municipalities include the degree of systematization of internal audit instructions, the degree of mechanization of the audit process, the amount of training courses held for internal auditors, the level of internal auditors' capabilities, memberships and professional work certificates, the presence of internal audit agents in the regions, and the presence of internal audit agents in organizations and subsidiaries.

Internal audit in Iran is not well developed and its current situation includes the small number of professionals and the unreasonable allocation of resources, which leads to the fact that the internal audit units are not large enough to be able to perform all their tasks successfully. The purpose of this research is to provide a model for the Development Of The Internal Audit Profession Using Structural Equation Analysis.  The results of the research showed that the causal conditions on the development of the internal audit profession have an effect of about 64%, the strategies on the results about 85%, and the intervening conditions on the strategies have an effect of 74%. Also, the lowest influence related to background conditions on strategies is equal to 14%, but the development of internal audit profession does not affect strategies statistically, so this category is removed from the model. The findings of this research determined that, in general, the role of internal audit in the integrated reporting process has not yet been determined, so the progress of this profession depends on how they play a role in the internal control system.

The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.

As audit committees are expected to assess the design and implementation of internal controls, the challenge of supervising financial reporting controls has become more prominent. This article examines how audit committee members oversee internal controls for financial reporting. The article uses agency theory and institutional theory to explain the role of audit committees as corporate governance monitors. Since there is a gap in the literature on how audit committees perform their supervision of internal controls, this research aims to shed light on the process of audit committee oversight of internal control over financial reporting (ICFR) and seeks to investigate the factors that influence the variation in audit committee internal control over financial reporting oversight.

The study collected the required data from 97 audit committee members of companies listed on the Tehran Stock Exchange. These members serve on the largest audit committee within their respective companies, determined by annual income. A questionnaire was administered to audit committee members to assess the extent of their engagement in overseeing different facets of internal control over financial reporting. The evaluation was based on the 17 principles outlined in the 2013 Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control Framework. The primary questions of the questionnaire addressed 13 out of the 17 principles of the COSO internal control framework, encompassing all five components. Specifically, these questions delved into three principles within the control environment, four principles in risk assessment, two principles in control activities, as well as principles related to information and communication, and monitoring activities. The collected data was analyzed using EViews software.

The statistical analysis of the gathered data revealed that audit committee members devote the most time to monitoring activities, control activities, and risk assessment areas respectively, and the least time to control environment areas. Moreover, the regression analysis of the study showed that the industry of the companies, specifically financial services, or insurance, is positively related to the extent of overall audit committee oversight of internal control over financial reporting. Other characteristics such as age and internal audit experience do not impact the level of oversight.

This study investigated the focus and allocation of audit committee members' supervision on internal control over financial reporting (ICFR), as well as the factors influencing the variability in audit committee oversight. The achieved results indicated that most of the audit committee members of Tehran Stock Exchange companies do not have specific procedures, processes, and metrics to oversee the ICFR in the audit committees. Furthermore, audit committee members allocate the least time to the most critical component of internal controls, namely, the control environment.

The purpose of this research is to investigate the impact of social responsibility of companies and professional ethics of auditors on the effectiveness of internal audit in companies admitted to the Tehran Stock Exchange. The research method was a descriptive survey and data collection was done in the field and a questionnaire was used. The statistical population including managing directors, financial managers, accountants, auditors and internal inspectors was selected by simple random sampling in the number of 260 people.Then, regression model and structural equation model have been used to test the research hypotheses. The findings of the research indicate that the level of social responsibility of companies and the professional ethics of auditors affect the effectiveness of internal audit. Therefore, it can be concluded that the basis of changes in corporate social responsibility and professional ethics of the effectiveness of internal audit reports in companies can be explained.

Internal auditing in order to improve the level of financial transparency of companies is now considered as a structural requirement within companies, in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions in order to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with their corporate citizen responsibility procedures that can increase the sustainability of financial reporting. The purpose of this study is Expanding of Corporate Citizen Theory in Evaluating Internal Audit Functions Green.

This research is methodologically in the category of developmental and combined research. In this study, two Meta-synthesis and Delphi analyzes in the qualitative section were used to identify the green consequences of corporate citizen internal audit and Type-2 Fuzzy Inference Systems (FIS2) to determine the most effective consequences identified at the capital market level.

The results in the qualitative section indicate the existence of 15 confirmed studies and the determination of 8 Consequences Green Internal Audit Corporate Citizen, which were confirmed in two stages of Delphi analysis with the concept of internal audit of the corporate citizen. Based on the results of the quantitative part, Type-2 Fuzzy Inference Systems (FIS2), it was determined that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which has priority over other consequences in terms of fuzzy weight.

In analyzing the result, it should be stated that the role of internal auditors in line with the corporate citizen's theory against the stakeholders is to comply with the requirements and authorities developed by upstream institutions in the capital market and financial reporting standards. To help financial reporting in various fields, especially the environment, to raise the level of environmental norms and green reporting culture in the company. In analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders are to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards, and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment.

Today, the importance of the interaction between the audit committee and the internal audit is clear and of great importance. One of the functions of the audit committees is to review and monitor the management's response to the recommendations and findings of the internal audit. The purpose of this study is to investigate the impact of the characteristics of the audit committee and the perceptions of the implementation of internal audit recommendations. Therefore, by using the data obtained from the review of senior internal auditors from the sample companies, it was concluded that the greater understanding of the implementation of audit recommendations strongly depends on the existence of independent members of the audit committee and the expertise of the members in auditing and accounting. The results showed: a) the perceptions of the implementation of internal audit recommendations are influenced by frequent meetings between the audit committee and senior internal auditors b) the greater the expertise of the members of the audit committee, the more likely the implementation of internal audit recommendations is c) the negative correlation between the size of the committee there are audits and the implementation of internal audit recommendations d) three dimensions (appointment, review 1, review 3) are positively related to the implementation of internal audit recommendations, but they are not significant e) independence and members with knowledge of accounting and auditing They have a significant impact on the implementation of internal audit recommendations.

The financial scandals that rocked stock markets around the world in the late 1990s and early 2000s severely undermined confidence in the financial reporting process, and thus the financial markets. The focus of internal audit, which was traditionally on operational controls and risks and assisting management in decision-making, brought to the improvement of the corporate governance process and detection of fraud in management and inappropriate accounting practices (including profit management). This study examines the issue that with the approval of the internal control directive and the requirement to establish an internal audit unit in business units in Iran since 2013, does internal audit lead to a decrease in profit management or not? The time of this research is between 2007 and 2016, which includes 2 periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange, which is done using the multivariate regression analysis method. It was tested using the F test of Limer and Hausman with the help of Eviews software. In this research, adapted from McNichols (2008), discretionary income used as a measure of earnings management. In addition, the data of 109 companies have been used to test the hypothesis. The results of the coefficients from the hypothesis test showed that the implementation of internal audit had a significant and negative effect on profit management.