دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

ارائه مدلی برای حسابرسی فناوری اطلاعات موفق در صنعت بانکداری ایران

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشجوی دکتری رشته مدیریت فناوری اطلاعات، گروه مدیریت فناوری اطلاعات، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
2 استادیار گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران
3 استادیار گروه مدیریت فناوری اطلاعات، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
4 استادیار گروه مدیریت صنعتی، دانشکده مدیریت، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران
چکیده
هدف این پژوهش ارائه مدلی برای حسابرسی فناوری اطلاعات موفق در صنعت بانکداری ایران است. برای این منظور، از ترکیب روش فراترکیب و تکنیک دلفی فازی بهره گرفته شده است. در فاز اول تحقیق به منظور استخراج متغیرهای حسابرسی فناوری اطلاعات موفق از ادبیات مرتبط با تحقیق، از روش فراترکیب استفاده شد. در این راستا، پژوهش‌هایی از منابع معتبر 1994 تا 2024 میلادی بررسی شد. تعداد 203 منبع استخراج گردید و تعداد 28 عنوان پژوهشی مورد استفاده قرار گرفت. در فاز دوم با استفاده از تکنیک دلفی فازی و ابزار پرسشنامه، متغیرهای احصاء شده برای حسابرسی فناوری اطلاعات موفق با نظرسنجی از خبرگان غربالگری و سپس مدل نهایی ارائه شد. جامعه آماری این تحقیق شامل بانک مرکزی، حوزه فناوری اطلاعات و حسابرسی فناوری اطلاعات بانک‌های مختلف ایران و حسابرسان فناوری اطلاعات است. نتیجه تحقیق نشان داد که مدل حسابرسی موفق دارای چهار بُعد اصلی فاکتورهای مربوط به حسابرس، فاکتورهای مربوط به چارچوب‌ها، الزامات و مقررات، فاکتورهای مربوط به تنظیم‌گر و ناظر و فاکتورهای مربوط به محیط وکارفرما می‌باشد.
کلیدواژه‌ها

عنوان مقاله English

Propose a model for successful IT auditing in Iran's banking industry

نویسندگان English

Mojtaba Ahmadi 1
Alireza Pourebrahimi 2
Ladan Riazi 3
Seyed Abdollah Amin Mousavi 4
1 Ph.D Student, Department of Information Technology Management, Science and Research Branch, Islamic Azad University, Tehran, Iran
2 Assistant Professor, Department of Industrial Management, Karaj Branch, Islamic Azad University, Karaj, Iran
3 Department of IT Management, Science and Research branch, Islamic Azad University, Tehran, Iran
4 Assistant Professor, Department of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
چکیده English

The purpose of this research is to propose a model for successful information technology audit in Iran's banking industry. For this purpose, the combination of Meta-synthesis method and fuzzy Delphi technique has been used. In the first phase of the research, in order to extract the variables of successful information technology audit from the literature related to the research, Meta-synthesis method was used. In this regard, researches from reliable sources from 1994 to 2024 were reviewed, 203 sources were extracted and 28 research titles were used. In the second phase, using the fuzzy Delphi technique and the questionnaire tool, the calculated variables for a successful information technology audit were presented with a survey of screening experts and then the final model. The statistical population of this research includes the Central Bank, the field of IT and IT auditing of different Iranian banks and IT auditors. The result of the research showed that the successful audit model has four main dimensions: factors related to the auditor, factors related to frameworks, requirements and regulations, factors related to the regulator and supervisor, and factors related to the environment and the employer.

کلیدواژه‌ها English

successful information technology audit
success model
Iranian banking industry
Meta-synthesis
fuzzy Delphi
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