Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB)

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Jahani Abbas; YAZDANI SHOHREH

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2022 | Volume:11 | Issue:42 Page(s): 135-166

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Information Journal Paper

Title

Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB)

Author(s)

Jahani Abbas | YAZDANI SHOHREH | Issue Writer Certificate

Keywords

Internal Audit

Strategic planning

Combined Audit (MRCB)

organizational excellence

Abstract

The developments of the 21st century have increased the expectations of all stakeholders of the banking system from the Internal Audit system as one of the main pillars of corporate governance. Therefore, the excellence of this system is inevitable. The key to success in this field is to use Strategic planning to understand the current situation and CSF and choose a key strategy. This research has an applied purpose, a survey and a qualitative and quantitative, using a questionnaire based on three parts, including,The first part of the qualitative method (theoretical and Delphi) concerning 16 experts, the second part of the quantitative method of forming a statistical sample population of 62 people with tests,Bernoulli distribution, chi-square, factor analysis, and Friedman, in the third part of Strategic planning methods based on prescriptive school and IPPF model, Andrew, Ansoff, and David including IFE, EFE, IEM matrices, strategic position analysis, SWOT and QSPM. Based on the results, 71 key factors influencing the success of CSF, including strengths 17, weaknesses 16 and opportunities 21 and threats 17 were identified and the current situation of Internal Audit The bank is in the strategic position of ST and the middle. A total of 34 strategies to achieve main goal of the research, based on the development of Strategic planning for the excellence of the bank's Internal Audit with a combined audit approach (MRCB), were developed and 26 key strategies were selected. Strategic planning as a roadmap is very effective and necessary in the excellence of banks' Internal Audit.

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APA: Copy

Jahani, Abbas, & YAZDANI, SHOHREH. (2022). Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 11(42 ), 135-166. SID. https://sid.ir/paper/1049126/en

Vancouver: Copy

Jahani Abbas, YAZDANI SHOHREH. Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB). JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2022;11(42 ):135-166. Available from: https://sid.ir/paper/1049126/en

IEEE: Copy

Abbas Jahani, and SHOHREH YAZDANI, “Develop strategic planning of internal audit system of banks and financial and credit institutions With a Combined Audit Approach (MRCB),” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 11, no. 42 , pp. 135–166, 2022, [Online]. Available: https://sid.ir/paper/1049126/en

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