Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members

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.

Okhravi Joghan Aboozar; RAHIMIAN NEZAMODIN; Gharedaghi Maryam

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:3 Page(s): 311-326

Download Full-Text

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

Persian Verion

View:

2,056

Download:

Cites:

Information Journal Paper

Title

Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members

Author(s)

Okhravi Joghan Aboozar | RAHIMIAN NEZAMODIN | Gharedaghi Maryam | Issue Writer Certificate

Keywords

Internal auditQ1

Internal audit effectivenessQ1

Audit committeeQ1

Management supportQ1

Independence of internal auditQ1

Abstract

Objective: This research has studied the effect of five main factors including competence of Internal audit department, size of Internal audit department, relationship between internal and external audit, Management support for Internal audit, and independence of Internal audit on the Internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was collected using paper and electronic questionnaires which their validity and reliability were confirmed. The population of this study included members of the Audit committee in companies that listed in the Tehran Stock Exchange in 2017. Finally, 300 valid questionnaires were analyzed. In this study both descriptive and inferential analyses were used. Inferential statistics was used to confirm the validity of the model and confirmatory, and factor analysis and structural equation modeling were used to test the hypotheses. Results: Findings from the research showed that competence of Internal audit department, size of Internal audit department, relationship between internal and external audit, Management support for Internal audit, and independence of Internal audit have a positive and direct effect on Internal audit effectiveness. Conclusion: Promotion of five main factors including competence of Internal audit department, size of Internal audit department, relationship between internal and external audit, Management support for Internal audit, and independence of Internal audit in companies that listed in the Tehran Stock Exchange led to an increase in the effectiveness of Internal auditing and lack of attention each of these factors has reduced the effectiveness of Internal auditing in these companies.

Cites

No record.

References

No record.

Cite

APA: Copy

Okhravi Joghan, Aboozar, RAHIMIAN, NEZAMODIN, & Gharedaghi, Maryam. (2018). Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(3 ), 311-326. SID. https://sid.ir/paper/8149/en

Vancouver: Copy

Okhravi Joghan Aboozar, RAHIMIAN NEZAMODIN, Gharedaghi Maryam. Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(3 ):311-326. Available from: https://sid.ir/paper/8149/en

IEEE: Copy

Aboozar Okhravi Joghan, NEZAMODIN RAHIMIAN, and Maryam Gharedaghi, “Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 3 , pp. 311–326, 2018, [Online]. Available: https://sid.ir/paper/8149/en

Related Journal Papers