Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality

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گنجی حمیدرضا; حسینی سیدرسول; روزبان مرضیه; محمدزاده سارا; نامی فرد طهرانی نیایش

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Journal: Judgment and Decision Making in Accounting and Auditing Year:2023 | Volume:2 | Issue:5 Page(s): 107-138

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Title

Antecedents and Consequences of Internal Audit Effectiveness and Internal Audit Quality

Author(s)

گنجی حمیدرضا | حسینی سیدرسول | روزبان مرضیه | محمدزاده سارا | نامی فرد طهرانی نیایش

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Abstract

AbstractThe Securities and Exchange Organization (SEO) Of Iran has considered the mission of the internal audit to provide independent and impartial assurance and consulting services, in order to add value and improve operations. and, in 2013, all listed firms to the Tehran Stock Exchange (TSE) and over-the-counter (IFB) has required to form internal audit. The purpose of research is to investigate the impact of effectiveness of internal audit on the quality of internal audit in companies listed in TSE. For this purpose, 12 hypotheses were developed. It is worth mentioning that the "effectiveness of internal audit" variable was classified into three sections including "competence, independence, realism" and "consequences" into three sections including "management support, support and acceptance of the auditor and interdepartmental coordination of internal auditors". It is also worth mentioning that collecting information regarding the "quality of internal audit" variable. due to insufficient disclosure of information, requires to each firms, either the manager or one of the employees of the internal audit or of the committee members was asked to complete a questionnaire consisting of 32 internal audit quality criteria in 2021. The data were analyzed through structural equation modeling using SmartPLS software. Findings show that the records and results of internal audit effectiveness have a positive and significant effect on the quality of internal audit. This study contributes to agency theory by highlighting factors related to internal audit effectiveness and quality audit outcomes to protect the best interests of managers while fulfilling corporate governance requirements.

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