Ranking the Effective Measurements on the Tasks and Position of Internal Auditing Unit in the Executive Agencies

• Main Authors: Gh. Mahdavi, N. Namazi
• Format: Article
• Language: fas
• Published: Shiraz University of Medical Sciences 2017-02-01
• Series: حسابداری سلامت
• Subjects: job security; executive agencies; internal auditing unit tasks; proceeding management procedures; scientific and professional qualifications
• Online Access: http://jha.sums.ac.ir/article_39320_2e574bc0a3218018bfe500edaf0d312f.pdf
• ISSN: 2252-0473; 2252-0546

Abstract<br />Introduction: Internal auditing unit as a major part of each organization and as the main principle of a controlling environment, is in charge of evaluating and investigating the adequacy and efficiency of accounting system and internal control. Therefore, identifying the tasks, understanding the position of this unit, and also, investigating the priority of each effective measurements on its function are of high importance.<br />Method: The current research is an exploratory survey in terms of type and it is applied in terms of purpose. According to the activity charter of internal auditing unit of the Tehran Stock Exchange and regarding the data mining from reliable researches, the important tasks of internal auditing unit have been identified, and on this basis, a questionnaire with three<br />general criteria framework including internal auditing unit, executing operation, and the management of executive agency unit has been prepared through Paired Comparative Analysis, and then it was distributed among administrative and financial managers, accountable officers, and accountants of the general offices of Fars Province executive agencies. In this research, TOPSIS technique and Kruskal Wallis test have been used.<br />Results: The results of the research showed that "scientific and professional qualifications of manager of the internal auditing unit" is the most important measurement and "signing the reports of internal controls structure by the highest authorities of the incharge agency" is the least important of effective measurements on the internal auditing unit. In addition, there is no significant differences among the measurement of internal auditing unit tasks.<br />Conclusion: According to the findings of this research, it is suggested that executive agencies pay special attention to the scientific and professional qualifications of their internal auditing unit managers, and also the qualification staff of this unit.