نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترا گروه حسابداری،واحد بین الملل کیش ،دانشگاه آزاد اسلامی ،جزیره کیش ،ایران
2 دانشیار حسابداری .مجتمع دانشگاهی حضرت ولی عصر )عج( ، واحد تهران جنوب ، دانشگاه آزاد اسلامی ، تهران ، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Provide an optimal model of internal
control with emphasis on the role of criteria Guidance system: artificial intelligence approach
Abstract
Internal controls are a process that is performed in order to achieve reasonable assurance of the achievement of organizational goals. Considering the role of corporate leadership in the optimal use of resources, accountability, respect for stakeholder rights and financial transparency, increasing trust in internal control is considered. The purpose of this study is to identify the factors affecting the desired internal control in companies listed on the Tehran Stock Exchange. For this purpose, the data of 166 companies during the years 1390 to 1397 were used to test the research hypotheses. Variable selection test performed using artificial intelligence algorithm to analyze neighboring components has shown that among the criteria of the management system, the ratio of non-executive managers, the ratio of institutional owners, the expertise of the audit committee to explain the desired internal control of companies, and also for forecasting. Weaknesses in the internal control of the company in the next year, the Chad legalistic algorithm method was used.
Keywords: leadership system, desirability of internal control, artificial intelligence approach
کلیدواژهها [English]