ارائه الگوی سیستم کنترل داخلی بعنوان مکانیزمی برای ارتقا کنترل کیفیت خدمات نظام بانکی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد بین الملل بندرانزلی، دانشگاه آزاد اسلامی، بندر انزلی، ایران.

2 استادیارگروه حسابداری، دانشکده مدیریت و حسابداری، واحد رشت، دانشگاه آزاد واحد اسلامی، رشت، ایران. (نویسنده مسئول).

3 دانشیار مالی، دانشگاه پیام نور، رشت، ایران

4 استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.

چکیده

هدف از این مطالعه ارائه الگوی سیستم کنترل داخلی بعنوان مکانیزمی برای ارتقا کنترل کیفیت بانکها است. کنترل داخلی فرایندی بنیادی و پویاست که خود را به‌طور مداوم با تغییرات رو در روی سازمان هماهنگ و منطبق می‌سازد. شرایط و چالش های جدید بانک وموسسات مالی را ملزم به داشتن سیستم کنترل داخلی می کند. در این مطالعه تلاش شد تا مدلی بومی مناسب بانکهای خصولتی ایران طراحی گردد. این پژوهش توصیفی و در زمره تحقیقات ترکیبی (کیفی وکمّی)است که در بخش کیفی با بهره گیری از تکنیک دلفی در تفسیر مصاحبه ها، به کشف عوامل مورد نظر پرداخته شد و تجزیه و تحلیل نهایی روی 35 ماتریس بازگشتی که مبتنی بر مؤلفه های استخراجی طراحی شده بود، انجام شد و داده های گردآوری شده با استفاده از ماتریس اثرات متقابل و نرم افزار میک مک تحلیل شد. جامعه آماری این تحقیق را در بخش کیفی پنل خبرگان شامل اساتید دانشگاه و کارشناسان خبره به مباحث کنترل های داخلی و در فاز کمّی کارمندان بانک های خصولتی تشکیل می دهند. یافته های مطالعه نشان می دهد برای بعد کنترل داخلی ، هفت مولفه فرایند کنترل، نظارت، فعالیت های کنترلی، کانال های اطلاعاتی، فرهنگ، کاهش ریسک و اعتماد و برای بعد خدمات چهار مولفه انجام تعهدات، تامین امنیت، پرستیژ بانک و رضایت مشتری شناسایی شد. از سوی دیگر بر اساس تحلیل میک مک طبقه بندی جدیدی مبتنی بر متغیرهای تاثیرگذار؛ متغیرهای ریسک؛ متغیرهای ثانویه؛ متغیرهای مستقل و متغیرهای تنظیمی معرفی شد که برای اولین بار این طبقه بندی ارائه می گردد.

کلیدواژه‌ها

عنوان مقاله [English]

"Presenting the model of internal control system as a mechanism for improving the service quality control of banks system "

نویسندگان [English]

  • mohammad reza vatan parast 1
  • Mohammad Reza Vatan parast 2
  • mahdi meshki 3
  • Keyhan Azadi 4
1 Ph.D candidate of Accounting, bandar e anzali, international Branch, Islamic Azad University.
2 Assistant Prof Department of Accounting group, Faculty of Management and Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
3 Associate Professor, Finance, Payame Noor University, Rasht, Iran
4 Assistant professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
چکیده [English]

The purpose of this study is to present a model of internal control system as a mechanism to improve the quality control of banks. Internal control is a fundamental and dynamic process that constantly adapts itself to changes in the organization. New conditions and challenges require banks and financial institutions to have an internal control system. In this study, an attempt was made to design a native model suitable for Iranian private banks. This descriptive and qualitative research is a mixed of qualitative and quantitative research that uses Delphi technique to interpret the interviews in the qualitative part and to analyze the final 35 matrices based on extractive components. It was designed, performed, and data were analyzed using the Matrix Interaction by Mic Mac software. The statistical population of this research is comprised of experts in the qualitative part of the panel of experts including university professors and expert banks who are familiar with internal control issues and in the quantitative phase the sample was banker employees in private banks. The findings of the study show that for the internal control dimension, seven components of the control process, supervision, control activities, information channels, culture, risk reduction and trust, and for service quality there was four dimensions including commitment, security, bank prestige and customer satisfaction. On the other hand, based on Mic Mac analysis, a new classification based on affective variables, risk variables, secondary variables, independent variables, and regulatory variables was introduced, which is presented for the first time.

کلیدواژه‌ها [English]

  • internal control system
  • servise quality
  • mic mac software
  • path analysis

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