دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

شناسایی عوامل موثر برحسابرسی داخلی با تأکید بر نقش فناوری‌های نوین بلاک‌چین و هوش مصنوعی: مورد مطالعه سازمان تأمین اجتماعی

مقالات آماده انتشار

نوع مقاله : مقاله پژوهشی

نویسندگان
اسماعیل کشیشی 1
علی محمودی 2
سعید نصیری 2
اله کرم صالحی 3
1 دانشجوی دکتری، گروه حسابداری، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران
2 استادیار، گروه حسابداری، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران
3 استادیار، گروه حسابداری، واحد مسجد سلیمان، دانشگاه آزاد اسلامی، مسجد سلیمان، ایران
10.22034/jmaak.2025.78982.4667
چکیده
هدف تحقیق حاضر شناسایی عوامل موثربرحسابرسی داخلی با تأکید برنقش فناوری‌های نوین بلاک‌چین وهوش مصنوعی: موردمطالعه سازمان تأمین اجتماعی است. نوع تحقیق کیفی-کمی است. جامعه تحقیق متخصصان و خبرگان اساتید دانشگاهی حوزه حسابداری و حسابرسی و فناوری اطلاعات درسازمان تأمین اجتماعی می‌باشد. در این مقاله از رویکرد فرا تحلیل و دلفی فازی غیرخطی جهت شناسایی عوامل موثر بر حسابرسی داخلی بهره گرفته شده است.در این بخش با استفاده از رویکرد مرور نظام‌مند و استخراج 2545 تحقیق از پایگاه‌های معتبر علمی و اعمال 38 مقاله مرتبط با موضوع شناسایی گردیدند. بر اساس نتایج این بخش 40 مولفه موثر بر حسابرسی داخلی با تأکید بر فناوری بلاکچین شناسایی گردیدند. پس شناسایی مولفه‌ها، سعی در بومی‌سازی این عوامل و نقش فناوری‌های نوین بلاک‌چین و هوش مصنوعی در سازمان تأمین اجتماعی گردید. بر این اساس اطلاعات بر اساس رویکرد گلوله دلفی و اصل اشباع نظری، در اختیار 31 نفر از حسابداران، حسابرسان، مدیران ارشد و متخصصان حوزه IT در این سازمان قرار گرفت. بر اساس نتایج رویکرد دلفی فازی 36 مولفه نهایی در 9 عامل اصلی (ویژگی‌های فردی، ویژگی‌های واحد حسابرسی، قوانین و مقررات، عوامل مدیریتی، عوامل ارتباطی، عوامل فرآیندی، عوامل حاکمیتی، عوامل ذیتفعان و عوامل آموزشی و مهارتی) مورد شناسایی قرار گرفتند.
کلیدواژه‌ها
حسابداری داخلی
حسابرسی
بلاکچین
هوش مصنوعی

عنوان مقاله English

The Roles of Blockchain and Artificial Intelligence Factors Contributing to Internal Audit in the Social Security Organization

نویسندگان English

Esmaeil Keshishi 1
Ali Mahmoodi 2
Saeed Nasiri 2
Allah Karam Salehi 3
1 Department of Accounting, Ahv.C., Islamic Azad University, Ahvaz, Iran
2 Assistant Professor, Department of Accounting, Ahv.C., Islamic Azad University, Ahvaz, Iran,
3 Assistant Professor, Department of Accounting, MaS.C., Islamic Azad University, Masjed-Soleiman, Iran
چکیده English

This qualitative-quantitative research identified factors contributing to internal audit in the Social Security Organization (SSO), highlighting the role of blockchain and artificial intelligence (AI) as novel technologies. The research targeted accounting, auditing, and information technology (IT) specialists and experts working in the SSC. Factors influencing internal audit in the SSO were identified via meta-analysis and the nonlinear fuzzy Delphi method (FDM). The systematic literature review extracted 2545 articles from trustworthy scientific databases, of which 38 were included in this research, ultimately delivering 40 blockchain-based factors influencing SSO internal audit. Next, the identified factors and blockchain and AI contribution to SSO internal audit were localized. As such, the obtained data were delivered to 31 accountants, auditors, senior managers, and IT specialists in the SSO based on the bullet FDM and the theoretical saturation principle. The FDM ultimately identified 36 components, which were classified into nine main factors: individual characteristics, audit unit characteristics, laws and regulations, management, communication, process, governance, stakeholders, and education and skills.

کلیدواژه‌ها English

Internal accounting
Auditing
Blockchain
Artificial intelligence
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