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Paper Information

Journal:   THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES   April 2019 , Volume 11 , Number 41 ; Page(s) 229 To 255.
 
Paper: 

The Feasibility of Establishing “ Risk Based Internal Audit” in Islamic Azad University

 
 
Author(s):  POURSAEED ABBAS, MOHAMMADIPOUR R.*
 
* Department of Accounting, Ilam Azad University, Ilam, Iran
 
Abstract: 
The purpose of this paper is investigating the feasibility of establishing riskbased Internal audit in Islamic Azad University. The risk-based internal audit, is a solution for ensuring about control of risks, and includes this possibility that all risks are not managed properly can be detected and otherwise be reassured, as well as this approach provides a way to ensure that risks are managed and controlled in the organization The population of this research includes accounting and financial staff in all of the units of Islamic Azad University that selected using proper sampling test. The research method is also a descriptive method. For testing hypotheses and model estimation we used Confirmatory Factor Analysis method. Results show that there are 3 main factors (human, structural and technical factors) in related to implementation of risk-based internal audit in IAU. objectives and organizational processes, training to enhance technical capacity, acceptance and supporting by senior managers, the ability to analyzing and prioritizing risks, determining weaknesses of control and control activities, risk-based internal audit plan, investigating and providing a risk-based internal audit report are important variables of these 3 factors.
 
Keyword(s): Risk-Based Internal Audit,Human Factors,Structural Factors,Technical Factors
 
 
References: 
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Cite:
APA: Copy

POURSAEED, A., & MOHAMMADIPOUR, R. (2019). The Feasibility of Establishing “ Risk Based Internal Audit” in Islamic Azad University. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(41 ), 229-255. https://www.sid.ir/en/journal/ViewPaper.aspx?id=653151



Vancouver: Copy

POURSAEED ABBAS, MOHAMMADIPOUR R.. The Feasibility of Establishing “ Risk Based Internal Audit” in Islamic Azad University. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES. 2019 [cited 2021April14];11(41 ):229-255. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=653151



IEEE: Copy

POURSAEED, A., MOHAMMADIPOUR, R., 2019. The Feasibility of Establishing “ Risk Based Internal Audit” in Islamic Azad University. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, [online] 11(41 ), pp.229-255. Available at: <https://www.sid.ir/en/journal/ViewPaper.aspx?id=653151>.



 
 
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