Effective’s internal controls in Investment companies from the viewpoint of independent auditors

پژوهش‌های تجربی حسابداری

Mohammad Aghaei¹  Kianoush Nazari²  amin asadollahi²  Mohamad Ali Goljaryan³ 

[1] استادیار دانشگاه شهید بهشتی;دانشجو دکتری دانشگاه علوم و تحقیقات تهران;پژوهشگر مرکز پژوهش توسعه و امور نخبگان اتکا;

关键词: Effective Internal Controls in Investment Firms from the Viewpoint of External Auditors;   

DOI  :  10.22051/jera.2015.644

来源: DOAJ

【 摘 要 】

This research examines the effective internal controls in Investment firms from the viewpoint of external auditors. Due to the special nature of investment firms and complex transactions (online Transactions and future Transactions and …) and also lack of resources for internal controls being responsive to investment firms, research in this area seems necessary. In this research using library resources and query and consulting with investment firms' managers and the independent auditors responsible for auditing investment firms, a questionnaire containing effective internal controls in investments firms has been provided for the external auditors to express their opinion. The sample consists of 100 external auditors. This study is descriptive and the questionnaires have been used for research purposes. To analyze the data, the mean and a binomial test (ratio) by software SPSS have been used. The results of research display a list (Transactions Regulations adopted by the Board, Separation of duties, Periodic review by the Office of transactions and compliance with the CEO and…) of internal controls in investment firms.

【 授权许可】

Unknown