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مروری بر مطالعات حسابرسی داخلی با رویکرد مدلسازی موضوعی | ||
بررسیهای حسابداری و حسابرسی | ||
دوره 28، شماره 2، 1400، صفحه 296-358 اصل مقاله (1.06 M) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2021.319845.1008527 | ||
نویسندگان | ||
بیتا مشایخی1؛ امیرسالار ونکی* 2؛ مصباح سیوندیان3 | ||
1دانشیار، گروه حسابداری، دانشکده مدیریت دانشگاه تهران، تهران، ایران. | ||
2دانشجوی دکتری، گروه مدیریت بازرگانی، دانشکده مدیریت دانشگاه تهران، تهران، ایران. | ||
3کارشناس ارشد، گروه مدیریت صنعتی، دانشکده مدیریت دانشگاه تهران، تهران، ایران. | ||
چکیده | ||
هدف: با توجه به تعدد و تنوع پژوهشهای انجامشده در حوزه حسابرسی داخلی، این پژوهش با هدف شناخت عمیقتر پژوهشهای حوزه حسابرسی، از طریق مرور سیستماتیک بر مطالعات موجود، بهمنظور طبقهبندی موضوعات و همچنین ترسیم برخی مسیرهای بالقوه تحقیقاتی آینده در این حوزه اجرا شده است. روش: برای دستیابی به هدف پژوهش و بررسی کاراتر انبوهی از مقالههای مربوط به حوزه حسابرسی داخلی، از رویکرد «مرور ادبیات محاسبهمحور (CLR)» استفاده شد و از این طریق، مجموعه مقالههای استخراجشده به لحاظ موضوعی مدلسازی شدند. اطلاعات لازم از پایگاه داده تامسون رویترز وب آف ساینس (WoS) برای 1401 مقاله، طی سالهای 1920 تا 2021 جمعآوری شدهاند. یافتهها: خروجی مدلسازی موضوعی، محوریت هفت حوزه در پژوهشهای حسابرسی داخلی را به این شرح نمایش میدهد: حسابرسی داخلی در صنعت بهداشت و درمان؛ حسابرسی داخلی در حوزههای مدیریت ریسک و تقلب و کنترلهای داخلی؛ شایستگی و آموزش و کیفیت حسابرسی داخلی و رابطه حسابرس مستقل و حسابرسی داخلی. بررسی جداگانه هر یک از این موضوعات شناسایی شده در ارتباط با حسابرسی داخلی، گویای اهم پژوهشهای صورتگرفته در این حوزه مشخص و شناسایی فرصتهای موجود برای پژوهشهای بعدی است. نتیجهگیری: در سیر تکامل حسابرسی داخلی (تقریباً 100 سال گذشته) از لحاظ فلسفه وجودی، میتوان گفت که حصول اطمینان به صحت دفاتر و حسابهای مالی و جلوگیری از سوءاستفاده از وجوه یا اموال شرکت، با کمک به ایجاد و افزودن ارزش برای شرکتها تغییر کرده است؛ خدمات آن از اطمینانبخشی به گزارشهای مالی و پاسخگویی به ذینفعان محدود آن، یعنی مدیران ارشد، به اطمینانبخشی و مشاوره و پیشبینی ریسک شرکت برای کلیه ذینفعان شرکت و پاسخگویی به آنان ارتقا یافته است. تغییر جهت پاسخگویی حسابرسی داخلی و همکاری بیشتر آن با حسابرسان مستقل، بههمراه رشد فناوری و افزایش پیچیدگی سازمانها، به تغییر در شایستگی و مهارتهای مورد نیاز، بهعلاوه بهبود استقلال و بیطرفی آن و همچنین درگیر شدن حسابرسان داخلی در سایر حوزههای تخصصی (به غیر از حسابداری و حسابرسی) منجر شده و انتظار میرود این روند در آینده ادامه یابد. | ||
کلیدواژهها | ||
حسابرسی داخلی؛ مدلسازی موضوعی؛ مرور ادبیات محاسبهمحور؛ روش تخصیص پنهان دیریکله (LDA) | ||
مراجع | ||
اخروی جوقان، ابوذر؛ رحیمیان، نظامالدین؛ قره داغی، مریم (1397). عوامل مؤثر بر اثربخشی حسابرسی داخلی از دیدگاه اعضای کمیته حسابرسی. بررسیهای حسابداری و حسابرسی، 25(3)، 311-326.
مشایخی، بیتا؛ یزدانیان، عالمه (1397). شناسایی عناصر کلیدی حسابرسی داخلی. بررسیهای حسابداری و حسابرسی، 25 (1)، 158-135.
ناطقی، سمیرا؛ مهرانی، کاوه؛ تحریری، آرش (1397). مروری بر پژوهشهای حسابرسی در ایران. بررسیهای حسابداری و حسابرسی، 25 (1)، 179-158.
نیکبخت، محمدرضا؛ احمدخان بیگی، مصطفی (1397). تأثیر حاکمیت شرکتی بر کیفیت گزارشگری مالی: رویکرد یکپارچه. بررسیهای حسابداری و حسابرسی، 25(3)، 433-455.
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