Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Barkhordar Katayoun; NAZEMI AMIN; NAMAZI NAVID REZA

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Professional Auditing Research Year:2021 | Volume:1 | Issue:2 Page(s): 5-33

Download Full-Text

Persian Verion

View:

725

Download:

Cites:

Information Journal Paper

Title

Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank

Author(s)

Barkhordar Katayoun | NAZEMI AMIN | NAMAZI NAVID REZA | Issue Writer Certificate

Keywords

Internal Audit Effectiveness

Internal Auditors Independence

Relationship between Internal and Independent Auditors

Management Support

Internal Controls

Risk Management

Abstract

The purpose of this study is investigating factors that influencing the internal auditing effectiveness and then evaluating the role of this department in Risk Management and Internal Controls of Keshavarzi bank. This research is applied and a descriptive. Required data were collected from 78 bank experts in different organizational categories including internal auditors and inspectors, senior managers and experts in charge of Keshavarzi bank by questionnaire in 2019. The research hypotheses were analyzed by using SPSS software and the statistical method of Smart PLS software with structural equation modeling. The results showed that the factors of internal auditing independence, internal auditor’ s competence, Management Support of internal audit, internal auditing size and the relationship of internal and independent auditors had a significant positive effect on the effectiveness of internal auditing. Also, the effectiveness of internal auditing improves the bank’ s Internal Controls but does not have a significant impact on improving bank Risk Management. Based on the results of this study, it is better to involve internal auditors with Risk Management in the risk assessment process, setting up an internal auditing program with a risk-based approach to identify the priorities of the internal auditors’ activity, to providing a more effective internal audit in Keshavarzi bank.

Cites

No record.

References

No record.

Cite

APA: Copy

Barkhordar, Katayoun, NAZEMI, AMIN, & NAMAZI, NAVID REZA. (2021). Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), 1(2 ), 5-33. SID. https://sid.ir/paper/410694/en

Vancouver: Copy

Barkhordar Katayoun, NAZEMI AMIN, NAMAZI NAVID REZA. Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank. JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH)[Internet]. 2021;1(2 ):5-33. Available from: https://sid.ir/paper/410694/en

IEEE: Copy

Katayoun Barkhordar, AMIN NAZEMI, and NAVID REZA NAMAZI, “Investigating Factors Influencing the Internal Audit Effectiveness and Evaluating Internal Audit Role in Risk Management and Internal Controls of Keshavarzi Bank,” JOURNAL OF PROFESSIONAL AUDITING RESEARCH (AUDIT RESEARCH), vol. 1, no. 2 , pp. 5–33, 2021, [Online]. Available: https://sid.ir/paper/410694/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops