بررسی تأثیر حسابرسی داخلی بر کارایی فرآیندهای مالی و مدیریتی در سازمان‌های دولتی

نوع مقاله : پژوهشی

نویسندگان
صبا والی نژاد
زهره حاجیها
گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.
10.22034/smajournal.2026.545823.1137
چکیده
حسابرسی داخلی به عنوان یکی از ابزارهای مهم تضمین کننده شفافیت و کارایی سازمان‌های دولتی شناخته شده است که می‌تواند نقش کلیدی در بهبود فرآیندهای مالی و مدیریتی ایفا کند. هدف این پژوهش بررسی تأثیر کیفیت حسابرسی داخلی بر کارایی فرآیندهای مالی و مدیریتی سازمان‌های دولتی تهران در بازه زمانی مهر ۱۴۰۳ تا اردیبهشت ۱۴۰۴ بوده است. پژوهش از نوع ترکیبی و توصیفی – تحلیلی است و برای جمع‌آوری داده‌ها از پرسشنامه‌های استاندارد استفاده شده که توسط مدیران و کارشناسان حسابداری در بیست سازمان دولتی تکمیل گردید. روش تحلیل داده‌ها شامل تحلیل توصیفی، آزمون‌های همبستگی پیرسون، رگرسیون خطی چندگانه و تحلیل عاملی اکتشافی بود که با استفاده از نرم‌افزارهای آماری انجام شد. نتایج پژوهش نشان داد که کیفیت حسابرسی داخلی نقش معناداری در افزایش کارایی فرآیندهای مالی و مدیریتی دارد، به طوری که افزایش کیفیت حسابرسی داخلی با بهبود قابل توجهی در شفافیت گزارش‌دهی، مدیریت ریسک و کنترل‌های داخلی همراه است. تحلیل عاملی سه بعد اصلی کیفیت حسابرسی داخلی شامل «ارزیابی ریسک»، «کنترل داخلی» و «گزارش‌دهی شفاف» را مشخص کرد که بیش از ۸۳ درصد واریانس کل را تبیین می‌کنند. این عوامل به صورت همگرا، اثر مثبتی بر افزایش کارایی فرآیندهای مالی و مدیریتی سازمان‌های دولتی داشتند. نتایج این مطالعه بر ضرورت تقویت فرآیندهای حسابرسی داخلی به عنوان ابزاری استراتژیک برای بهبود مدیریت منابع، پیشگیری از خطاها و تصمیم‌گیری مبتنی بر اطلاعات دقیق تاکید دارد. بنابراین، پیشنهاد می‌شود سازمان‌های دولتی تهران برای ارتقای عملکرد خود، سرمایه‌گذاری بیشتری در بهبود ساختار و کیفیت حسابرسی داخلی انجام دهند تا ضمن ارتقاء شفافیت، کارایی منابع مالی و مدیریتی خود را افزایش دهند.
کلیدواژه‌ها
حسابرسی داخلی
کارایی فرآیندهای مالی
کارایی فرآیندهای مدیریتی
ارزیابی ریسک
کنترل‌های داخلی
گزارش‌دهی شفاف
موضوعات

عنوان مقاله English

Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations

نویسندگان English

Saba Valinejad
Zohreh Hajiha
Department of Accounting, ST.C., Islamic Azad University, Tehran, Iran.
چکیده English

Internal auditing has been recognized as one of the key tools ensuring transparency and efficiency in public sector organizations, capable of playing a crucial role in improving financial and managerial processes. The aim of this study was to examine the effect of internal audit quality on the efficiency of financial and managerial processes in governmental organizations in Tehran during the period from October 2024 to May 2025. The research employed a mixed-method, descriptive–analytical approach. Data were collected through standardized questionnaires completed by managers and accounting experts in twenty governmental organizations. Data analysis methods included descriptive statistics, Pearson’s correlation tests, multiple linear regression, and exploratory factor analysis (EFA), conducted using statistical software. The findings revealed that internal audit quality plays a significant role in enhancing the efficiency of financial and managerial processes. Specifically, improvements in internal audit quality were associated with substantial increases in reporting transparency, risk management, and internal controls. Factor analysis identified three main dimensions of internal audit quality Risk Assessment, Internal Control, and Transparent Reporting which together explained more than 83% of the total variance. These dimensions collectively had a convergent and positive impact on the efficiency of financial and managerial processes in public sector organizations. The results underscore the need to strengthen internal audit processes as a strategic tool for improving resource management, preventing errors, and enabling decision-making based on accurate information. Therefore, it is recommended that governmental organizations in Tehran invest more heavily in enhancing the structure and quality of their internal audits to improve transparency and maximize the efficiency of their financial and managerial resources.

کلیدواژه‌ها English

Internal Audit
Efficiency of Financial Processes
Efficiency of Management Processes
Risk Assessment
Internal Controls
Transparent Reporting
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فصلنامه حسابداری مدیریت راهبردی
دوره 3، شماره 1 - شماره پیاپی 1
بهار
بهار 1405
صفحه 94-116