مقاله انگلیسی سنجش موثر بودن حسابرسی داخلی
ترجمه نشده

مقاله انگلیسی سنجش موثر بودن حسابرسی داخلی

عنوان فارسی مقاله: سنجش موثر بودن حسابرسی داخلی: ساخت سیستم شاخص و تحلیل تجربی
عنوان انگلیسی مقاله: Measurement of Internal Audit Effectiveness: Construction of Index System and Empirical Analysis
مجله/کنفرانس: ریز پردازنده ها و ریز سیستم ها- Microprocessors and Microsystems
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: حسابرسی داخلی، سنجش کارآمدی، سیستم شاخص، تحلیل تجربی
کلمات کلیدی انگلیسی: Internal Audit; Efficiency Measurement; Index System; Empirical Analysis
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.micpro.2021.104046
دانشگاه: University of Technology and Business, China
صفحات مقاله انگلیسی: 0
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2021
ایمپکت فاکتور: 2.338 در سال 2020
شاخص H_index: 38 در سال 2021
شاخص SJR: 0.323 در سال 2020
شناسه ISSN: 0141-9331
شاخص Quartile (چارک): Q3 در سال 2020
فرمت مقاله انگلیسی: PDF
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
آیا این مقاله فرضیه دارد: ندارد
کد محصول: E16119
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست مطالب (انگلیسی)

Abstract

Key words

1. THE PROPOSAL OF THE QUESTIONS

2. LITERTURE REVIEW

3. CONSTRUCTION OF INTERNAL AUDIT EFFECTIVENESS MEASUREMENT INDEX SYSTEM

3.1. PRINCIPLES OF INDEX SYSTEM CONSTRUCTION

3.2. INDICATOR ARCHITECTURE DESIGN

3.3. INDEX MEANING AND MEASUREMENT METHOD

4. EMPIRICAL ANALYSIS OF INTERNAL AUDIT EFFECTIVENESS MEASUREMENT Conclusion AND INSPIRATION

4.1. MEASUREMENT MODEL

4.2. EMPIRICAL ANALYSIS

5. CONCLUSION AND INSPIRATION

Conflict of interests

REFERENCES

Vitae

بخشی از مقاله (انگلیسی)

Abstract

This study starts with the architecture design of the internal audit effectiveness measurement index system, taking internal audit effectiveness as the measurement target, from the three dimensions of audit performance, audit capability, and audit "three systems" effectiveness to build a set of 10 components and 30 measure indexes indicator system for internal audit effectiveness measurement. And we take the internal audit of colleges and universities as the research sample, and make an empirical analysis of the built-up internal audit effectiveness measurement index system using the AHP-Fuzzy method to measure the model. We found that the existing problems of internal audit effectiveness are mainly reflected in the obstacles of the audit management system, large losses and waste, ineffective audit rectification and lagging audit innovation. Based on this result, China should take the reform of the internal audit management system as a breakthrough point, promote full internal audit coverage, increase audit supervision and rectification, improve audit innovation capabilities, and establish an internal audit effectiveness measurement index system to strengthen the internal audit effectiveness management responsibility system.

 

1. THE PROPOSAL OF THE QUESTIONS

The modernization of national governance systems and governance capabilities have posed new challenges to internal auditing. The Third Plenary Session of the 18th CPC Central Committee proposed that the overall goal of comprehensively deepening reform was to improve and develop the socialism with Chinese characteristics, and to promote the modernization of the national governance system and governance capacity. This is the new mission put forward by the Party Central Committee on auditing as it deployed and advanced the modernization of national governance system and governance capabilities. And the new mission means the new challenge. As far as internal audit is concerned, it is facing challenges such as how to promote full audit coverage, how to improve audit capabilities, and how to carry out audit technological innovation.

The national implementation of a high-quality development strategy places new requirements on internal audit. The report of the 19th National Congress of the Communist Party of China made an important judgment that the Chinese economy had shifted from a high-speed growth stage to a high-quality development stage. This not only has indicated the direction for the reform and development of various industries in China, but also has put forward new requirements on how to achieve high-quality development for them. The new requirements would eventually be reflected and be implemented in various industries and units. In view of this, the key issue for internal audit to meet the new requirements of the country's implementation of a high-quality development strategy is achieving its own high-quality development.