文章基本信息

标题：The Impact of Information Technology and Systems on the Implementation of Internal Audit Software in Commercial Holdings
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作者：mohammadtaghi shalchi ; fatemeh sarraf ; ghodratollah talebniya 等
期刊名称：پژوهش حسابداری
印刷版ISSN：2251-8495
电子版ISSN：2538-1539
出版年度：2022
卷号：12
期号：1
页码：157-174
DOI：10.22051/JAASCI.2022.34377.1612
语种：Persian
出版社：Alzahra University
摘要：To investigate the factors affecting the implementation of internal audit software systems for better management of commercial holdings listed on the Tehran Stock Exchange. Method: The methodology in this research is quantitative and survey-applied. The data collection tool was a questionnaire, and structural equations were used to analyze the data. The statistical population is 50 commercial holdings listed on the Tehran Stock Exchange. Results: The findings show that the components of public economy, the attitude of managers of commercial holdings, knowledge of human resources and mechanisms of corporate governance system are effective in implementing internal audit software in commercial holdings. Conclusion: Due to the government's share in the economy and the direct and indirect presence in commercial holdings, the establishment of software systems in such enterprises faces obstacles that with the adoption of macro policies and planning and implementation It can provide the necessary basis for the realization of this important Contribution: Accounting, auditing and internal auditing institutions to define, maintain and improve their role, need to acquire new skills and use the latest technologies in the profession.
关键词：Software;Internal Audit;Business Holdings;Traditional Auditing;Computer Auditing