مروری جامع بر ادبیات کیفیت حسابرسی داخلی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، دانشگاه تهران، تهران، ایران.

2 دانشجوی دکتری حسابداری، دانشگاه تهران، تهران، ایران.

چکیده

فعالیت حسابرسی داخلی، عنصر کلیدی در نظام راهبری شرکتی است. طی سال‌های اخیر، تکامل حسابرسی داخلی منجر به ایجاد مفهومی جدید با عنوان «کیفیت حسابرسی داخلی» شده است. براساس رهنمود اجراییِ منتشر شده توسط انجمن حسابرسان داخلی (2012) با عنوان «برنامه‌ی تضمین و بهبود کیفیت»، کیفیت محصول یا خدمت به میزان انطباق آن محصول یا خدمت با انتظارات مشتریان اطلاق می‌شود. به بیان دیگر، کیفیت در حسابرسی داخلی از طریق «تعهد به تحقق انتظارات مشتریان/حسابرسی‌شوندگان» و «انجام مسئولیت‌های حرفه‌ای هم‌راستا با استانداردها» صورت می‌پذیرد.
هدف پژوهش حاضر، مروری بر ادبیاتِ مفهوم کیفیت حسابرسی داخلی است. بدین منظور «سیستم‌های مدیریت کیفیت» نظیر دمینگ، کایزن، جوران، مدیریت کیفیت جامع، شش سیگما و ایزو 9000، «الگو‌های اندازه‌گیری کیفیت» نظیر کارت ارزیابی متوازن، الگوهای منطقی و الگوهای بلوغ، «مفاهیم جایگزین کیفیت» نظیر کیفیت حسابرسی مستقل، کیفیت سیستم اطلاعاتی، کیفیت خدمات، کیفیت خدمات داخلی و کیفیت عملکرد تیم، «مسئولیت گروه‌های مختلف در قبال کیفیت حسابرسی داخلی»، «فرآیندهای ارزیابی کیفیت حسابرسی داخلی و گزارش‌دهی در خصوص آن» و «چارچوب‌های اندازه‌گیری کیفیت حسابرسی داخلی» نظیر رویکرد فراگیر بهره‌گیری از حسابرسی مستقل، ارزیابی کیفیت حسابرسی داخلیِ وزارت خزانه‌داری بریتانیا، پژوهش کیفیِ تروتمن در حوزه‌ی کیفیت حسابرسی داخلی، انجمن حسابرسان داخلی، پروتی‌وی‌تی و پژوهش زیگنفوس مورد بررسی و تشریح قرار گرفته است.

کلیدواژه‌ها

عنوان مقاله [English]

A comprehensive review of the internal audit quality literature

نویسندگان [English]

  • Sasan Mehrani 1
  • Mohammad Ghavvasi Kenari 2
1 Associate professor, Accounting, University of Tehran, Tehran, Iran.
2 Ph. D student, Accounting, University of Tehran, Tehran, Iran.
چکیده [English]

The internal audit activity is a key element of corporate governance. In recent years, the evolution of internal audit has led to the development of the concept of “internal audit quality”. According to the 2012 practice guide published by the Institute of Internal Auditors (IIA) titled “Quality Assurance and Improvement Program”, the quality of a product or service is the degree to which the product or service meets the customer's expectations. In other words, quality in internal audit is guided by “commitment to meeting customer/auditee expectations” and “perform professional responsibilities in line with standards”.
The purpose of the present research is to review the literature on the concept of internal audit quality. To that end, we review and explore quality management systems such as Deming's model, Kaizen, Juran's model, Total Quality Management (TQM), the Sigma Six model, and ISO 9000; quality measurement models such as balanced scorecard, logic and maturity models; alternative conceptualisations of quality such as external audit quality, information system quality, service quality, internal service quality and team performance quality; responsibility for internal audit quality; processes for assessing quality; reporting on quality; and internal audit quality measurement frameworks such as a comprehensive approach to the use of external audit; the Internal Audit Quality Assessment Framework (IAQAF) developed by HM Treasury, Trotman's qualitative research on internal audit quality, the IIA, Protiviti, and the research work of Ziegenfuss.

کلیدواژه‌ها [English]

  • Internal Audit Quality
  • Quality Management Systems
  • Quality Assurance and Improvement Program

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