دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

ارائه الگوی ارتقا کیفیت حسابرسی دیجیتال با رویکرد ساختاری تفسیری

نوع مقاله : مقاله پژوهشی

نویسندگان
فاطمه کارکن اشکیکی 1
حمیدرضا کردلوئی 2
سینا خردیار 3
نعمت رستمی مازوئی 4
1 دانشجوی دکتری، گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 دانشیار، گروه مدیریت مالی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
3 دانشیار، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، گیلان، ایران
4 استادیار، گروه حسابداری، واحد چالوس، دانشگاه آزاد اسلامی، مازندران، ایران.
10.22034/jmaak.2026.79216.4745
چکیده
این تحقیق با هدف ارائه الگوی ارتقا کیفیت حسابرسی دیجیتال با رویکرد ساختاری تفسیری انجام گرفت. اطلاعات مورد نیاز برای مدل‌سازی ساختاری تفسیری (ISM) از میان 16 نفر از خبرگان شامل اساتید دانشگاه در زمینه حسابداری آشنا به مباحث حسابرسی دیجیتال، فناوری اطلاعات، هوش مصنوعی و بیگ دیتا گردآوری شد. در این تحقیق که دوره ی زمانی بهمن ماه 1402 تا اسفند 1404 انجام شده است، با استفاده از روش ISM، الگوی مذکور ارائه گردید. یافته‌های تحقیق نشان داد که مدل اکتشافی پژوهش دارای 6 عامل اصلی و 19 عامل فرعی است که در 5 سطح ساختاری جای می‌گیرند. بر اساس تحلیل انجام‌شده، مؤلفه «زیرساخت فناوری اطلاعات» در سطح پنجم (آخر) به عنوان تأثیرگذارترین مؤلفه شناسایی شد که بر همه مؤلفه‌های دیگر اثر می‌گذارد. در مقابل، مؤلفه «ابعاد حرفه‌ای و استراتژیک کیفیت حسابرسی دیجیتال» در سطح اول به عنوان تأثیرپذیرترین مؤلفه قرار گرفت. سایر مؤلفه‌ها شامل «ابعاد فنی و عملیاتی کیفیت حسابرسی دیجیتال»، «ابعاد تحلیلی هوش مصنوعی»، «ابعاد عملیاتی و اجرایی هوش مصنوعی» و «داده‌های بزرگ» به ترتیب در سطوح دوم تا چهارم جای گرفته‌اند و روابط علت معلولی میان آنها برقرار است.
کلیدواژه‌ها
حسابرسی دیجیتال
فناوری اطلاعات
هوش مصنوعی

عنوان مقاله English

Presenting a Digital Audit Quality Improvement Model with an Interpretive Structural Approach

نویسندگان English

Fatemeh Karkon Eshkiki 1
Hamidreza Kordloui 2
Sina Kheradyar 3
Nemat Rostami Mazouei 4
1 Ph.D. Candidate, Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.
2 Associate Professor, Department of Finance Management, Science and Research Branch, Islamic Azad University, Tehran, Iran.
3 Associate Professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
4 Assistant Professor, Department of Accounting, Chalus Branch, Islamic Azad University, Chalus, Iran.
چکیده English

This research aims to present a digital audit quality improvement model with an interpretive structural approach. The required research information for interpretive structural modeling (ISM) to present the model was collected from 16 experts, namely university professors in the field of accounting familiar with topics in the fields of digital auditing, information technology, artificial intelligence, and big data. In this research, a digital audit quality improvement model is presented using the ISM method. Based on the interpretive structural analysis, the exploratory model of the research consists of 6 main components and 19 sub-components at 5 levels. Component number 6, namely “professional and strategic dimensions of digital audit quality”, including the dimensions of transparency and explainability, predictability and risk management, and adaptability and flexibility, is located at the first level. This component is the most influential component of the model. Component number 5, namely “technical and operational dimensions of digital audit quality”, including the dimensions of accuracy and comprehensiveness, speed and timeliness, and efficiency and cost savings, is located at the second level. This component affects the first-level component and is affected by the lower-level components. Component number 3, namely “analytical dimensions of artificial intelligence” including the dimensions of big data analysis, predictive analysis and risk, and fraud and anomaly detection, and component number 4, namely “operational and executive dimensions of artificial intelligence” including the dimensions of process automation, explainability and decision-making assistance and auditor support, are located at the third level. These components affect the higher-level components and are affected by the lower-level components. Component number 2, namely “big data” including the dimensions of data warehousing, real-time processing, and bulk storage, is located at the fourth level. This component affects the higher-level components and is affected by the lower-level one. Finally, component number 1, “information technology infrastructure,” including the dimensions of cloud computing, network security, hardware, and integrated digital systems, is placed at the last (fifth) level. This component is the most influential component of the model, affecting all components.

کلیدواژه‌ها English

Digital Audit
Information Technology
Artificial Intelligence
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