A Survey on Key Components of Internal Audit

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MASHAYEKHI BITA; Yazdanian Alemeh

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Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:25 | Issue:1 Page(s): 135-158

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Information Journal Paper

Title

A Survey on Key Components of Internal Audit

Author(s)

MASHAYEKHI BITA | Yazdanian Alemeh | Issue Writer Certificate

Keywords

Content analysisQ1

Delphi methodQ1

Internal auditQ1

Key concepts and factors of internal auditQ1

Abstract

Literature shows that a great number of research about different areas of Internal audit have been accomplished; however, there is no any framework for the key elements of the Internal audit neither in Iran nor in other countries. In this research, to determine the key components of the Internal audit, the literature is assessed utilizing the Content analysis; then the key elements of the Internal audit are classified into some concepts and factors. Ultimately, in order to validate these concepts and factors, the Delphi method is employed to evaluate the opinions of Internal audit experts and professionals. The results show five concepts, including key features of the IAF, managing the Internal audit activity, services and role of IAF, professional practices and organizational relationship, and 17 other key factors like competence, interactions with board, audit committee and senior management (management support), outsourcing, employee management, assurance and consulting services, IAF performance evaluation (quality assurance and improvement program), organizational independence, and so forth which are entirely verified by Internal audit experts and professionals. This framework relying on the related literature in the field of Internal audit could be contributory in describing variables for future studies.

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APA: Copy

MASHAYEKHI, BITA, & Yazdanian, Alemeh. (2018). A Survey on Key Components of Internal Audit. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 25(1 ), 135-158. SID. https://sid.ir/paper/8288/en

Vancouver: Copy

MASHAYEKHI BITA, Yazdanian Alemeh. A Survey on Key Components of Internal Audit. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;25(1 ):135-158. Available from: https://sid.ir/paper/8288/en

IEEE: Copy

BITA MASHAYEKHI, and Alemeh Yazdanian, “A Survey on Key Components of Internal Audit,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 25, no. 1 , pp. 135–158, 2018, [Online]. Available: https://sid.ir/paper/8288/en

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