نوع مقاله : مقاله پژوهشی

نویسندگان

• زهرا معصومی بیلندی ¹
• مریم سادات طباطبائیان ²
• نسرین یوسف زاده ³

¹ استادیار حسابداری، دانشگاه پیام نور، تهران، ایران

² استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.

³ استادیار گروه حسابداری، دانشگاه ولی عصر (عج) رفسنجان، کرمان، ایران.

چکیده

در سال‌های اخیر، پذیرش فناوری اطلاعات در سازمان‌ها، به‌ویژه در بخش حسابرسی داخلی، اهمیت فزاینده‌ای پیدا کرده است. ادغام ابزارها و سیستم‌های فناوری اطلاعات در شیوه‌های سنتی حسابرسی، مسیر جدیدی را برای افزایش کارایی، اثربخشی و دقت فرآیندهای حسابرسی داخلی ایجاد کرده است. بر این اساس هدف پژوهش حاضر شناسایی چالش‌ها، موانع و راهکارهای ادغام فناوری اطلاعات در حسابرسی داخلی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران است. پژوهش از نوع کیفی بوده و داده‌های موردنظر در سال 1403 از طریق مصاحبه با 18 نفر از خبرگان حرفه حسابرسی داخلی گردآوری و با روش تحلیلتم با استفاده از نرم‌افزار MAXQDA تحلیل‌شده است. مطابق با یافته‌های پژوهش محدودیت‌های سازمانی، محدودیت‌های فنی، محدودیت‌های ادراکی حسابرس و ضعف در آموزش حسابرسان به‌عنوان چالش‌ها و موانع ادغام فناوری اطلاعات در حسابرسی داخلی شناخته شدند و فرهنگ‌سازی درزمینهٔ به‌کارگیری فناوری، تعهد سازمان به پذیرش و به‌کارگیری فناوری‌های جدید، فراهم نمودن زیرساخت‌های لازم و آموزش و توسعه مهارت کارکنان در حوزه فناوری اطلاعات عنوان راهکارهای ادغام فناوری اطلاعات در حسابرسی داخلی شناسایی شدند.

کلیدواژه‌ها

• فناوری اطلاعات
• حسابرسی داخلی
• چالش‌ها و موانع
• تحلیل تم

موضوعات

• حسابرسی مالی
• نرم افزارها

عنوان مقاله [English]

Information Technology Integration in Internal Auditing: Challenges, Barriers, and Solutions

نویسندگان [English]

• Zahra Masoumi Bilondi ¹
• Maryam Sadat Tabatabaeian ²
• Nasrin Yousefzadeh ³

¹ Assistant Professor, Department of Accounting, Payam Noor University, Tehran, Iran.

² Assistant Professor, Department of Accounting, Payam Noor University, Tehran, Iran

³ Assistant Professor of Accounting, Vali-e-Asr University of Rafsanjan, Rafsanjan, Kerman, Iran.

چکیده [English]

In recent years, increasing attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing. Integrating IT tools and systems into traditional auditing practices is a key driver for improving the efficiency, effectiveness, and accuracy of internal audit processes. This study aimed to explore the challenges, barriers, and solutions for IT integration in the internal auditing processes of companies listed on the Tehran Stock Exchange. A qualitative approach was adopted, and data were collected in 2024 through interviews with 18 internal audit experts. Thematic analysis was performed using MAXQDA software. The findings revealed that the primary challenges and barriers to IT integration in internal auditing were organizational limitations, technical constraints, auditors' perceived barriers, and insufficient training. To address these issues, the following solutions were proposed: promoting a culture of IT adoption, organizational commitment to implementing new technologies, providing the necessary infrastructure, and reinforcing employees’ training and IT-related skills.

Introduction

In recent years, the role of technology in organizations, particularly in internal auditing, has become increasingly critical. It is now essential for improving processes and ensuring accountability in today’s digital environment (Mohd Noor & Mansor, 2019; Ronkko et al., 2018). Traditional auditing approaches, which rely on manual work and paperwork, are both time-intensive and resource-heavy (Eulerich et al., 2021). Adopting technology in internal auditing is crucial for several reasons. First, technology can simplify auditing processes by automating repetitive tasks, giving auditors more capacity to focus on important areas such as risk evaluation (Al-Hiyari, 2019). Second, it can enhance the precision of audits by processing complex data and minimizing errors, resulting in higher-quality reports (Jaber & Abu Wadi, 2018). Third, using technology enables real-time access to data, allowing auditors to monitor financial activities and compliance more effectively (Mohd Noor & Mansor, 2019). This study examines the challenges and potential approaches to introducing technology into internal auditing in companies listed on the Tehran Stock Exchange. It seeks to answer the question: What challenges and approaches do experts identify for integrating technology into internal auditing?

Theoretical Background and Literature Review

Davis’s (1989) Technology Acceptance Model explains two factors that influence whether people adopt new tools: how useful they believe the tools will be and how simple they are to use. These factors shape the decisions of internal auditors when considering new technologies (Radner & Rothschild, 1975). Ease of use refers to how much effort a person expects will be needed to work with a system. For auditors, this includes whether the tools are straightforward, easy to learn, and well-supported. Integrating technology with traditional auditing practices offers opportunities for improvement, such as making processes faster, more accurate, and more effective. However, studies show that despite these advantages, technology adoption in auditing has not progressed as expected in Iran. While some research has explored the reasons behind this slow uptake, there is little analysis of the specific challenges and solutions involved. This study aims to fill that gap by examining these issues and providing recommendations.

Research Methodology

This research is qualitative and uses thematic analysis. It is a cross-sectional study carried out in 2024. The participants included internal auditors from companies listed on the Tehran Stock Exchange, selected using the snowball sampling method.
 
The reliability of the interviews conducted in this research, calculated using the above formula, is 77%. Since this value is greater than 60%, the coding reliability of this study is confirmed.

Discussion and Conclusion

This study aimed to explore the challenges, obstacles, and approaches to incorporating information technology into internal auditing through an analysis of participant responses. The findings point to several difficulties, including structural issues within organizations, technical challenges, and auditors’ perceptions of technology use. The study also highlights a gap in providing proper training for internal auditors in this area. Despite rapid advancements in technology, companies are not allocating enough resources to prepare their staff. Moreover, since many auditors are older, offering training often requires significant effort and expense. To address these issues, organizations can focus on helping managers and employees better understand the benefits of using technology in internal auditing. Explaining how it adds value to their work and showing clear examples of cost efficiency can reduce resistance. Another important step is creating a workplace environment that encourages fresh thinking and supports the adoption of modern tools. This can inspire auditors to explore and use technology more confidently.
 
 

کلیدواژه‌ها [English]

• Challenges and Barriers
• Information Technology
• Internal Auditing
• Thematic Analysis