INTERNAL AUDIT QUALITY IMPROVEMENT STRATEGIES

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.

NIKBAKHT MOHAMMAD REZA; REZAEE ZABIHOLLAH; MENNATI VAHID

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

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:14 | Issue:55 Page(s): 31-70

Download Full-Text

Persian Verion

View:

1,945

Download:

Cites:

Information Journal Paper

Title

INTERNAL AUDIT QUALITY IMPROVEMENT STRATEGIES

Author(s)

NIKBAKHT MOHAMMAD REZA | REZAEE ZABIHOLLAH | MENNATI VAHID | Issue Writer Certificate

Keywords

INTERNAL AUDIT QUALITYQ1

INTERNAL AUDITINGQ1

IMPROVEMENT STRATEGIESQ1

GROUNDED THEORYQ1

QUALITATIVE RESEARCHQ1

Abstract

The modern INTERNAL AUDITING has recently been considered in Iran. Therefore, many of its aspects, including INTERNAL AUDIT QUALITY (IAQ) and INTERNAL AUDIT QUALITY IMPROVEMENT STRATEGIES (IAQIS), have not been clarified yet. Also, limited areas of IAQ have been considered in previous research. In order to explain and describe the various aspects of IAQ and IAQIS, we have interviewed internal audit stakeholders. So, by using the qualitative approach and GROUNDED THEORY, internal audit stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed from late 2016 to early 2017. In addition, in this regard, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used. The data were analyzed by using the open coding, axial coding & selective coding approach that is specific to the GROUNDED THEORY and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAQIS model was designed. The model incorporates multidimensional of IAQIS. Strategies include inputs, performance, outputs, and contextual factors which are affecting IAQ. Due to the gradual expansion of the modern INTERNAL AUDITING in Iran in recent years, to achieve and improve IAQ, these multidimensional strategies can apply in engagement level, internal audit function level, firm level and national level.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

APA: Copy

NIKBAKHT, MOHAMMAD REZA, REZAEE, ZABIHOLLAH, & MENNATI, VAHID. (2017). INTERNAL AUDIT QUALITY IMPROVEMENT STRATEGIES. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 14(55 ), 31-70. SID. https://sid.ir/paper/242231/en

Vancouver: Copy

NIKBAKHT MOHAMMAD REZA, REZAEE ZABIHOLLAH, MENNATI VAHID. INTERNAL AUDIT QUALITY IMPROVEMENT STRATEGIES. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;14(55 ):31-70. Available from: https://sid.ir/paper/242231/en

IEEE: Copy

MOHAMMAD REZA NIKBAKHT, ZABIHOLLAH REZAEE, and VAHID MENNATI, “INTERNAL AUDIT QUALITY IMPROVEMENT STRATEGIES,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 14, no. 55 , pp. 31–70, 2017, [Online]. Available: https://sid.ir/paper/242231/en

Related Journal Papers