ﺑﺮرﺳﯽ ﻋﻮاﻣﻞ اﺧﻼﻗﯽ ﻣﺆﺛﺮ ﺑﺮ ﺗﺼﻤﯿﻤﺎت ﮔﺰارش ﮔﺮي ﺣﺴﺎﺑﺮﺳﯽ داﺧﻠﯽ

Investigating Ethical Factors Affecting Internal Audit Reporting Decisions

رﻓﺘﺎر اﺧﻼﻗﯽ ﺑﻪ ﻋﻨﻮان ﯾﮑﯽ از ﺷﺮط ﻫﺎي ﺑﻘﺎي ﺣﺮﻓﮥ ﺣﺴﺎﺑﺮﺳﯽ داﺧﻠﯽ در ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﻣﯽ ﺷﻮد. ﺗﺼﻤﯿﻢ ﻫـ ﺎﯾﯽ ﮐـﻪ از ﻧﻈـﺮ اﺧﻼﻗـﯽ اﺑﻬﺎم داﺷﺘﻪ ﺑﺎﺷﻨﺪ، ﺑﺎﻋﺚ ﻣﯽ ﺷﻮﻧﺪ ﻣﺤﯿﻂ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ دﭼﺎر اﺷﺘﺒﺎه ﺷﻮد. اﯾﻦ ﻣﻄﺎﻟﻌـﻪ، ﻋﻮاﻣـﻞ اﺧﻼﻗـﯽ ﮔﺰارﺷـﮕﺮي اﺟﺮاﯾـﯽ ﺣﺴﺎﺑﺮﺳﯽ داﺧﻠﯽ را ﮐﻪ ﺗﻮﺻﯿﻒ ﮐﻨﻨﺪة رواﺑﻂ ﺣﺴﺎﺑﺮس داﺧﻠﯽ ﺑﺎ ﻣﻘﺎﻣﺎت ﺳﺎزﻣﺎن ﻫﺴﺘﻨﺪ ﻣﺸﺨﺺ ﻣﯽ ﮐﻨﺪ. ﺑـﺮاي اﯾـﻦ ﻣﻨﻈـﻮر، از ﻣﺪل ﺗﻔﮑﺮ ﻓﺮاﯾﻨﺪ اﺧﻼﻗﯽ اﺳﺘﻔﺎده ﺷﺪه ﮐﻪ در آن، ﺗﺄﺛﯿﺮ ﺳﻪ ﻓـﺎﮐﺘﻮر اﺧﻼﻗـﯽ ادراﮐـﺎت، اﻃﻼﻋـﺎت، ﻗﻀـﺎوت ﺑـﺮ ﺗﺼـﻤ ﯿﻢ ﮔﯿـ ﺮي در ﺧﺼﻮص ﮔﺰارش دﻫﯽ ﺣﺴﺎﺑﺮس داﺧﻠﯽ ﺑﺮرﺳﯽ ﻣﯽ ﺷﻮد. اﺑﺰار ﭘﮋوﻫﺶ، ﭘﺮﺳﺶ ﻧﺎﻣﻪ اي ﺑﻮده ﮐﻪ ﭘﺲ از ﺑﻮﻣﯽ ﺳﺎزي، در ﺳـﺎل 1399 ﻣﯿﺎن اﻓﺮاد ﺟﺎﻣﻌﮥ آﻣﺎري ﺗﻮزﯾﻊ و ﺟﻤﻊ آوري ﮔﺮدﯾﺪ. ﺟﺎﻣﻌﮥ آﻣﺎري ﺗﺤﻘﯿﻖ، ﺣﺴﺎﺑﺮﺳﺎن ﻋﻀﻮ اﻧﺠﻤﻦ ﺣﺴﺎﺑﺮﺳﺎن داﺧﻠﯽ اﯾﺮان ﺷﺎﻣﻞ 417 ﻧﻔﺮ ﺑﻮدﻧﺪ ﮐﻪ ﺑﺎ اﺳﺘﻔﺎده از ﻓﺮﻣﻮل ﮐﻮﮐﺮان ﺗﻌﺪاد 200 ﻧﻔﺮ ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﮥ آﻣﺎري اﻧﺘﺨﺎب ﺷﺪﻧﺪ. در ﻧﻬﺎﯾﺖ از ﻃﺮﯾﻖ ﻣﻌـﺎدﻻ ت ﺳﺎﺧﺘﺎري ﺑﻪ ﺗﺤﻠﯿﻞ ﭘﺎﺳﺦ ﻫﺎ ﭘﺮداﺧﺘﻪ ﺷﺪ، ﻧﺘﺎﯾﺞ ﺗﺤﻘﯿﻖ ﻧﺸـﺎن از راﺑﻄـ ﮥ دوﺳـﻮ ﯾﻪ ﺑـﯿﻦ درك ﺣﺴـﺎﺑﺮس داﺧﻠـﯽ از ﻓﻌﺎﻟﯿـﺖ ﻫـ ﺎي ﻣﺪﯾﺮﯾﺖ و اﺳﺘﻔﺎده از ﻓﻨﺎوري اﻃﻼﻋﺎت ﺗﻮﺳﻂ ﺣﺴﺎﺑﺮس داﺧﻠﯽ و ﻫﻤﭽﻨﯿﻦ راﺑﻄـ ﮥ ﯾـﮏ ﺳـﻮﯾﻪ ﻣﯿـﺎن درك ﺣﺴـﺎﺑﺮس داﺧﻠـﯽ از ﻓﻌﺎﻟﯿﺖ ﻫﺎي ﻣﺪﯾﺮﯾﺖ ﺑﺎ ﻗﻀﺎوت و ﺗﺼﻤﯿﻢ ﮔﯿـ ﺮي، ﺗﮑﻨﻮﻟـﻮژي ﺑـﺎ ﻗﻀـﺎوت و ﻗﻀـﺎوت ﺑـﺎ ﺗﺼـﻤ ﯿﻢ ﮔﯿـ ﺮي دارد و ارﺗﺒـﺎط ﻗﻀـﺎوت ﺑـﺎ ﺗﺼﻤﯿﻢ ﮔﯿﺮي از ﺳﺎﯾﺮ ارﺗﺒﺎﻃﺎت ﻗﻮي ﺗﺮ اﺳﺖ.

Ethical conduct is considered as one of the conditions for the survival of the internal audit profession. Decisions that are ethically ambiguous can lead to financial reporting errors. This study is the ethical factors of internal audit executive reporting that describes the internal auditor's relationship with the organization. For this purpose, the ethical process thinking model is used in which the three ethical factors of perceptions, information, and judgment based on decision-making in internal audit reporting are examined. The research tool is a questionnaire which after localization distributed and collected among the statistical population in 2020. The statistical population of the auditors' research are 417 members of the Iranian Association of Internal Auditors, and 200 people are selected as a statistical sample using Cochran's formula. Finally, the responses were analyzed through structural equations. The results show a two-way relationship between the internal auditor's perception of management activities and the use of information technology by the internal auditor, as well as a one-way relationship between the internal auditor's perception of management activities and judgment. Decision-making has technology with judgment and judgment with decisionmaking, and the relationship between judgment and decision-making is stronger than other relationships.