Paper Information

Journal:   JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING   Spring 2019 , Volume 8 , Number 3 (31) #r00444; Page(s) 181 To 204.
 
Paper: 

Organizational Culture Auditing in Iran

 
 
Author(s):  RAHMANI ALI, Bahiraei Afsaneh*
 
* Alzahra university, Tehran, Iran
 
Abstract: 
Organizational culture the evaluation of which by the board of directors is a very difficult job, is considered as a soft issue in organizations. Internal audit is a unique function within an organization, which with independence and access to individual's information and evidence may ensure the board of directors that there is a strong commitment to good conduct and it actually becomes a daily behavior in the organization and more importantly, actions taken to change culture and behaviors are effective and that the tone at the top is reflected at all levels. This study is aimed to investigate audit capabilities and challenges of organizational culture in Iran and the role of internal auditors in the promotion of organizational culture. This study is a survey research and the research data are collected by means of questionnaire that is designed based on the McKinsey 7s questions. The sample consists of 123 internal auditors. The results show that organizational culture is not considered in internal auditors' reviews. Among the four soft factors (shared values, organization skills, management style, staff members), only shared values and among the three hard factors (organizational strategies, Organizational systems, organizational structure), only organizational systems are examined in the audit process. The results show the necessity and value creation of internal auditing in the field of organizational culture. Therefore, in order to improve the organizational culture, internal auditors should consider not only hard controls but also soft controls in their audits.
 
Keyword(s): Internal Auditing,Corporate Culture,McKinsey 7s questions
 
References: 
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