تاثیر افزایش مهارت‌های حسابرسی بر ارتقا خودکارآمدی حسابرسان بخش عمومی درکشف تقلب (مطالعه موردی شعبه دیوان محاسبات کشور در استان گیلان)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.

2 کارشناس ارشد، گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران

چکیده

موضوع و هدف مقاله: این مقاله به بررسی نقش مهارت‌های حسابرسان در افزایش خودکارآمدی آن‌ها در کشف تقلب در حسابرسان بخش عمومی ایران می‌پردازد و نیز تأثیر فناوری‌های رایانه‌ای در این فرایند را مورد بررسی قرار می‌دهد.
روش پژهش: پژوهش حاضر از لحاظ روش‌شناسی توصیفی-پیمایشی و از نظر هدف، کاربردی است. داده‌ها به وسیله یک پرسشنامه استاندارد جمع‌آوری و جامعه آماری شامل تمام حسابرسان دیوان محاسبات کشور در سال 1403، به تعداد 40 حسابرس شاغل در دیوان محاسبات گیلان انتخاب شدند. تجزیه و تحلیل داده‌ها با استفاده از مدل‌سازی معادلات ساختاری و نرم‌افزار Smart PLS انجام پذیرفت.
یافته های پژوهش: نتایج به‌دست‌آمده نشان می‌دهد که بین مهارت‌های فنی و تحلیلی، ارتباطی و روانی-اجتماعی حسابرس با خودکارآمدی، رابطه معناداری وجود ندارد، در حالی که مهارت‌های حسابداری و حسابرسی تأثیر مثبت و معناداری بر خودکارآمدی دارند. همچنین، خودکارآمدی و استفاده از تکنیک‌ها و ابزارهای رایانه‌ای نقش مثبت و معناداری بر کشف تقلب ایفا می‌کنند، ولی ابزارهای رایانه‌ای تأثیر تعدیل‌گری در رابطه بین خودکارآمدی و کشف تقلب ندارند.
نتیجهگیری، اصـالت و افزوده آن به دانش: این پژوهش با ارتباط بین یافته‌های تجربی و چارچوب نظری، درک بهتری از مکانیسم‌های مؤثر بر افزایش مهارت‌های کشف تقلب توسط شایستگی‌های حسابرسان ارائه می‌دهد و توصیه‌های عملی برای بهبود شیوه‌های حسابداری و آموزش ارائه می‌کند. همچنین، با تأکید بر نظریه شناخت اجتماعی و پردازش داده‌ها، بر اهمیت یکپارچگی مهارت‌های فنی با تفکر تحلیلی و سازگاری با فناوری‌های جدید تأکید می‌نماید.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Effect of Increasing Auditing Skills on Improving the Self-Efficacy of Public Sector Auditors in Detecting Fraud (Case study of the Supreme Audit Court branch in Guilan province)

نویسندگان [English]

  • Seyed Reza Seyed Nezhad Fahim 1
  • mohammad taheri 2
1 Assistant Professor, Accounting Department, Lahijan Branch, Islamic Azad University, Lahijan, Iran.
2 M.Sc., Accounting Department, Lahijan Branch, Islamic Azad University, Lahijan, Iran.
چکیده [English]

Subject and Purpose: This paper examines the role of auditors' skills in enhancing their self-efficacy in detecting fraud among public sector auditors in Iran, as well as the impact of computer technologies in this process.
Research Method: The current study is descriptive-survey in terms of methodology and is applied in nature. Data were collected using a standardized questionnaire, and the statistical population included all Supreme Audit Court in the year 2024, with a sample size of 40 active auditors from the Supreme Audit Court of Guilan. Data analysis was conducted using structural equation modeling and Smart PLS software.
Research Findings: The results indicate that there is no significant relationship between the auditors' technical and analytical, interpersonal, and psychological-social skills with self-efficacy, whereas accounting and auditing skills have a positive and significant impact on self-efficacy. Moreover, self-efficacy and computer-assisted audit techniques and tools play a positive and significant role in fraud detection; however, computer-assisted audit techniques and tools do not have a moderating effect on the relationship between self-efficacy and fraud detection.
Conclusion, Originality, and its Contribution to the Knowledge: This research, by linking empirical findings to a theoretical framework, provides a better understanding of the mechanisms influencing the enhancement of fraud detection skills through auditors' competencies and offers practical recommendations for improving accounting practices and education. Additionally, it emphasizes the integration of technical skills with analytical thinking and adaptability to new technologies, highlighting the importance of social cognitive theory and data processing.

کلیدواژه‌ها [English]

  • Auditing skills
  • Auditor's self-efficacy
  • Public sector auditors
  • Fraud detection
  • Supreme audit court

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  • تاریخ دریافت: 07 اسفند 1403
  • تاریخ بازنگری: 16 شهریور 1404
  • تاریخ پذیرش: 24 شهریور 1404

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