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واکاوی سازوکارهای نظارتی و کنترلیِ نظام راهبری شرکتی | ||
حسابداری و منافع اجتماعی | ||
مقاله 4، دوره 7، شماره 4 - شماره پیاپی 27، دی 1396، صفحه 59-82 اصل مقاله (1.07 M) | ||
نوع مقاله: مقاله ترویجی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2017.9270.1097 | ||
نویسندگان | ||
محمود لاری دشت بیاض1؛ هنگامه نظری2؛ مصطفی قناد* 3 | ||
1استادیار، گروه حسابداری، دانشگاه فردوسی، مشهد، ایران | ||
2دانشجوی کارشناسی ارشد حسابداری، دانشگاه فردوسی مشهد، ایران | ||
3دانشجوی کارشناسی ارشد حسابداری، دانشگاه فردوسی مشهد، ایران، نویسنده مسئول | ||
چکیده | ||
هدف اصلی سازوکارهای نظارتی و کنترلی، شفافسازی و پاسخگویی است؛ از اینرو راهبری شرکتی ازجمله عواملی است که برای ایفای مسئولیت پاسخگویی، با تأکید بر استقرار کمیته حسابرسی و حسابرسی داخلی، مورد توجه سازمانها قرار گرفتهاست. کمیتههای حسابرسی برای کارایی بیشتر و تکمیل نقش کنترلی خود در سازمان، سیاستهای کنترل داخلی قویتری را از طریق افزایش کیفیت گزارشگری مالی ایجاد میکنند. گستره نظام راهبری شرکتی از نقش هدایت و کنترل هیأت مدیره تا مدیران اجرایی و عملیاتی و نقش اطمینانبخشی حسابرسان داخلی و مستقل ادامه مییابد. کمیته حسابرسی و حسابرسی داخلی از جمله ابزارهای نظارتی مدیریت است که امکان مدیریت بهتر فعالیتها را برای تصمیمگیرندگان درون سازمان فراهم میکند. بنابراین کمیته حسابرسی و حسابرسی داخلی به عنوان سازوکارهای نظارتی وکنترل داخلی به عنوان سازوکار کنترلی، از اجزای مهم راهبری شرکتی درنظر گرفته میشوند. آنچه حائز اهمیت است نیاز سازوکارهای نظارتی و کنترلی به بهبود و تغییرات مداوم در راستای تحولات سازمان میباشد. ازاینرو در این مقاله به اهمیت و جایگاه کمیته حسابرسی، حسابرسی داخلی و کنترل داخلی پرداخته میشود و افزون برآن، نقش این سازوکارها در نظام راهبری شرکتی تبیین میگردد. | ||
کلیدواژهها | ||
کمیته حسابرسی؛ حسابرسی داخلی؛ کنترل داخلی؛ راهبری شرکتی؛ مدیریت ریسک | ||
عنوان مقاله [English] | ||
Analysis of Mechanisms of Monitoring and Controlling of Corporate Governance System | ||
نویسندگان [English] | ||
Mahmoud Lari Dashtbayaz1؛ Hengameh Nazari2؛ Mostafa Ghannad3 | ||
1Assistant Professor, Department of Accounting, Ferdowsi University, Mashhad, Iran | ||
2Master's Degree in Accounting, Ferdowsi University of Mashhad, Iran | ||
3Master's Degree in Accounting, Ferdowsi University of Mashhad, Iran, Corresponding Author | ||
چکیده [English] | ||
The main objects of mechanisms of monitoring and controlling are transparency and accountability. Hence, corporate governance is one of the factors that is considered by the organizations for performing accountability, focusing on the establishment of audit committee and internal auditing. For gaining more efficiency and completing control role at the organization, audit committees establish stronger internal control policies by increasing the quality of financial reporting. The scope of corporate governance’s roles ranges from guidance and control of board of directors, chief operating and executive officers to the assurance of internal and independent auditors. Audit committee and internal auditing are the managers monitoring tools which provide to decision-makers of an organization the ability of better management of activities. The most important control tool is internal control. Weak internal control and risk management will make the corporate governance system, vulnerable. So audit committee and internal auditing as mechanisms of monitoring and internal control as a mechanism of control are considered as the important components of corporate governance. The matters which is important is that monitoring and controlling mechanisms need to be improved consistently in the events of changes at the organization. So, this article discusses the significance of the audit committee, internal auditing and internal control, and explains the role of these mechanisms in corporate governance. | ||
کلیدواژهها [English] | ||
Audit Committee, Internal Audit, Internal control, Corporate Governance, Risk management | ||
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