نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، حسابداری، دانشکده مدیریت، دانشگاه آزاد اسلامی )واحد علوم و تحقیقات(، تهران، ایران.
2 استادیار حسابداری دانشکده اقتصاد و حسابداری، دانشگاه آزاد اسلامی )واحد تهران جنوب(، تهران، ایران.
3 دانشیار حسابداری دانشکده اقتصاد و حسابداری، دانشگاه دانشگاه آزاد اسلامی )واحد علوم و تحقیقات(، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
With the advent of new information technology, it is natural for accounting firms and internal auditors to redefine their roles and skills. In such circumstances, traditional auditing is no longer responsive and internal auditors need to use modern internal audit software. Therefore, in this study, the most important factors affecting the implementation of internal audit software in commercial holdings were identified and studied.
This research is a descriptive-survey method and is an applied one. The research tool is a questionnaire. To determine the validity of the research instrument, the teachers' comments were used. Reliability of the research instrument was calculated using Cronbach's alpha, which was 0.813. The statistical sample of the study was 260 persons. After collecting the questionnaires, 230 questionnaires were finally approved for data analysis.
Findings indicate that the components of government economy in the country, the attitude of business holding managers and their affiliated companies, the knowledge of human resources within holding organizations and the principles governing corporate governance are effective in implementing internal audit software in Iranian business holding. On the other hand, according to the results of Friedman test from the viewpoint of the sample of human resources, human resources have the most influence on the implementation of internal audit software in commercial holding.
کلیدواژهها [English]