نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد مرودشت، دانشگاه آزاد اسلامی، مرودشت، ایران
2 استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد فیروزآباد (نویسنده مسئول مکاتبات)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Internal controls include policies and procedures that provide a relative certainty of achieving organizational goals routes. In a structure internal control, the risk of error and fraud, and illegal behavior can be minimized. Existing models for evaluating internal controls are: COSO framework, COBIT model and SAC framework. The most thoroughly segregated report is provided by the COSO framework. COSO report introduced internal control as the processes that affect the board, management and staff to achieve goals in order to provide reasonable assurance regarding the effectiveness and efficiency of operations, and also reliability of financial reporting. According to the COSO Committee, the hypothesis of this research is designed based on the 5 components: Control Environment, Risk Assessment, Control Activities, Information and Communications and Monitoring. This research is a case study on Nirou Trans Company and to gather information to identify activities we use observation and interviews with knowledgeable individuals from the target. Also, model design, mainly through the distribution of a questionnaire and pre-test post-test has been gathered. In this study, the data analysis of nonparametric methods including wilcoxon test is used. Based on tests, found that designing of internal control systems on all components is effective.
کلیدواژهها [English]
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