پديد آورندگان :
زين العابديني، محمد دانشگاه آزاد اسلامي واحد كاشان - گروه حسابداري، كاشان، ايران , همتي، حسن دانشگاه آزاد اسلامي واحد كاشان - گروه حسابداري، كاشان، ايران , جباري، حسين دانشگاه آزاد اسلامي واحد كاشان - گروه حسابداري، كاشان، ايران , پناهيان، حسين دانشگاه آزاد اسلامي واحد كاشان - گروه حسابداري، كاشان، ايران
چكيده فارسي :
ﻫﺪف: ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﭘﯿﺸﺮﻓﺖ ﺗﮑﻨﻮﻟﻮژي در ﺣﻮزه ﻓﻨﺎوري اﻃﻼﻋﺎت و اﻫﻤﯿﺖ روز اﻓﺰون ﺣﺴﺎﺑﺮﺳﯽ ﻓﻨﺎوري اﻃﻼﻋﺎت، ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ ﺗﺪوﯾﻦ ﯾﮏ ﻣﺪل ﺟﺎﻣﻊ در ارﺗﺒﺎط ﺑﺎ ﻧﺤﻮه اﺟﺮاي ﺣﺴﺎﺑﺮﺳﯽ ﻓﻨﺎوري اﻃﻼﻋﺎت ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ وﯾﮋﮔﯽﻫﺎي ﻣﺤﯿﻄﯽ و ﺷﺮاﯾﻂ ﺣﺎﮐﻢ ﺑﺮ ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﯽ ﮐﺸﻮر اﺳﺖ.
روش: اﯾﻦ ﭘﮋوﻫﺶ ﺑﻪ روش ﮐﯿﻔﯽ و ﺑﺎ ﮐﻤﮏ روﯾﮑﺮد ﮔﺮاﻧﺪد ﺗﺌﻮري و اﺳﺘﻔﺎده از ﻣﺼﺎﺣﺒﻪ ﺑﺎ 30 ﺧﺒﺮه ﺣﺮﻓﻪ ﺣﺴﺎﺑﺮﺳﯽ اﻧﺠﺎم ﺷﺪه اﺳﺖ. روش ﻧﻤﻮﻧﻪﮔﯿﺮي در اﯾﻦ ﺗﺤﻘﯿﻖ، روش ﻧﻤﻮﻧﻪﮔﯿﺮي ﻧﻈﺮي و اﻧﺘﺨﺎب ﻧﻤﻮﻧﻪ ﺑﺎ اﺳﺘﻔﺎده از ﺗﮑﻨﯿﮏ ﮔﻠﻮﻟﻪ ﺑﺮﻓﯽ ﺻﻮرت ﭘﺬﯾﺮﻓﺘﻪ اﺳﺖ.
ﯾﺎﻓﺘﻪﻫﺎ: دادهﻫﺎي ﭘﮋوﻫﺶ ﺑﻪ ﮐﻤﮏ روش ﮐﺪﮔﺬاري ﺑﺎز، ﻣﺤﻮري و اﻧﺘﺨﺎﺑﯽ ﮐﻪ از اﺟﺰاء ﭘﯿﮑﺮه روش ﻧﻈﺮﯾﻪﭘﺮدازي زﻣﯿﻨﻪﺑﻨﯿﺎن اﺳﺖ، ﺑﺎ ﮐﻤﮏ ﻧﺮم اﻓﺰار ﻣﮑﺲ ﮐﯿﻮ دي اي 2018 ﻣﻮرد ﺗﺠﺰﯾﻪ و ﺗﺤﻠﯿﻞ ﻗﺮار ﮔﺮﻓﺘﻨﺪ و در اﻧﺘﻬـﺎ ﻣـﺪﻟﯽ ﯾﮑﭙﺎرﭼـﻪ ﺟﻬﺖ ﭼﮕﻮﻧﮕﯽ اﺟﺮاي ﺣﺴﺎﺑﺮﺳﯽ ﻓﻨﺎوري اﻃﻼﻋﺎت اراﺋﻪ ﺷﺪ ﮐﻪ در اﯾﻦ ﻣﺪل، 6 ﻣﻘﻮﻟﻪ ﺑﺮاي ﺷﺮاﯾﻂ ﻋﻠّـﯽ، 9 ﻣﻘﻮﻟـﻪ در زﻣﯿﻨـﻪ ﺑﺴـﺘﺮ، 14 ﻣﻘﻮﻟﻪ ﺑﺮاي ﺷﺮاﯾﻂ ﻣﺪاﺧﻠﻪﮔﺮ، 7 ﻣﻘﻮﻟﻪ ﺑﺮاي ﮐﻨﺶﻫﺎ و واﮐﻨﺶﻫﺎ و 8 ﻣﻘﻮﻟﻪ در زﻣﯿﻨﻪ ﭘﯿﺎﻣﺪ ﻣﺮﺗﺒﻂ ﺑﺎ ﭘﺪﯾﺪه اﺻﻠﯽ ﭘﮋوﻫﺶ ﺷﻨﺎﺳﺎﯾﯽ ﺷﺪ.
ﻧﺘﯿﺠﻪﮔﯿﺮي: ﺑﺮ اﺳﺎس ﯾﺎﻓﺘﻪﻫﺎي ﺗﺤﻘﯿﻖ و ﻣﺪل اراﺋﻪ ﺷﺪه، ﭘﯿﺎﻣﺪﻫﺎي اﺟﺮاي ﺣﺴﺎﺑﺮﺳﯽ ﻓﻨﺎوري اﻃﻼﻋﺎت در ﺳﺎزﻣﺎنﻫﺎ ﺷﺎﻣﻞ ﮐﺎﻫﺶ ﺣﺠﻢ ﻣﺴﺘﻨﺪات ﺣﺴﺎﺑﺮﺳﯽ، ﮐﺎﻫﺶ در زﻣﺎن ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ، ﮐﺎﻫﺶ رﯾﺴﮏ ﺣﺴﺎﺑﺮﺳﯽ، ﮐﺎﻫﺶ زﻣﺎن اﺟﺮاي ﺣﺴﺎﺑﺮﺳﯽ، اﻓﺰاﯾﺶ ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ، ﮐﺎﻫﺶ اﺷﺘﺒﺎﻫﺎت اﻧﺴﺎﻧﯽ، ﺧﺮوج از وﺿﻌﯿﺖ ﻓﻌﻠﯽ، ﺗﻐﯿﯿﺮ از وﺿﻌﯿﺖ ﻓﻌﻠﯽ ﺑﻪ وﺿﻌﯿﺖ ﻣﻄﻠﻮب و ﺗﺜﺒﯿﺖ در وﺿﻌﯿﺖ ﻣﻄﻠﻮب ﺧﻮاﻫﺪ ﺑﻮد.
داﻧﺶ اﻓﺰاﯾﯽ: ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻓﻘﺪان ﭘﮋوﻫﺶ ﺟﺎﻣﻊ در اﯾﺮان در اﯾﻦ ﺧﺼﻮص، ﻣﺪل ﭼﻨﺪوﺟﻬﯽ ﻃﺮاﺣﯽ ﺷﺪه ﺣﺎﺻﻞ دﯾﺪﮔﺎه ﺧﺒﺮﮔﺎن ﻣﺨﺘﻠﻒ در اﯾﻦ ﺣﻮزه ﺑﻮده و دﯾﺪﮔﺎه ﺟﺎﻣﻊ و وﺳﯿﻌﯽ در ﺧﺼﻮص ﺣﺴﺎﺑﺮﺳﯽ ﻓﻨﺎوري اﻃﻼﻋﺎت و ﺳﺎزوﮐﺎرﻫﺎي ﻻزم ﺟﻬﺖ اﺟﺮاي آن در اﯾﺮان اراﺋﻪ ﻣﯿﻨﻤﺎﯾﺪ ﮐﻪ از ﻃﺮﯾﻖ آن ﺟﺎﻣﻌﻪ ﻫﺪف ﻧﯿﺎزﻣﻨﺪيﻫﺎي ﺧﻮد را ﺗﺸﺨﯿﺺ داده و درﺻﺪد ﮐﺴﺐ ﻣﻮﻓﻘﯿﺖ و ﭘﯿﺸﺮﻓﺖ در اﯾﻦ ﺣﻮزه ﺑﺮﻣﯽآﯾﻨﺪ.
چكيده لاتين :
Considering technological advances in IT environment and the growing importance of IT audit, the purpose of this study is to design a comprehensive model for IT Audit, considering the environmental characteristics, attributes and conditions surrounding the audit profession in Iran.
Method: This study uses a qualitative approach and the grounded theory method and 30 interviews with experts in the auditing profession. Theoretical sampling method is used in this research and The sample was selected using the Snowball sampling method.
Results: The research data were analyzed using open, axial and selective coding method, which is a component of the grounded theory approach with the aid of maxqda 2018 software and, finally, the integrated model of IT Audit is provided which resulted in the identification of 6 categories of causal conditions, 9 categories of phenomena/context, 14 categories of intervening conditions, 7 categories of action strategies and 8 categories of consequences related to the main phenomenon of research.
Conclusion: Based on the research findings and the proposed model, the consequences of performing IT audit in organizations include reducing the volume of audit documents and reducing time consumption in financial reporting, reducing audit risk, reducing time consumption in audit procedures, increasing audit quality, reducing human error, leaving the current situation, changing from the current situation to optimal condition and stabilization in optimal condition.
Contribution: Due to the lack of comprehensive research in Iran in this regard, the designed multidimensional model is the result of the views of various experts in this field and provides a comprehensive view on information technology auditing and the necessary mechanisms for its implementation in Iran, through which The target community recognizes their needs and seeks success and progress in this area.
