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نگارنده: رسول نوربخش
رشته تحصیلی: حسابداری
عنوان پایان نامه: مطالعه موردي سيستم بازرسي و حسابرسي داخلي بانك صادرات اصفهان و ارزيابي عملكرد آن
چکیده فارسی:
چکیده انگلیسی: The internal auditing body is an independent organization which is formed within the organizational structure. This department is organized for the purpose of studying and evaluating the activities of that organization, based on the criteria and the certain manuals, specified by the general manager and the board of directors.
The goal of this research is studying the inspection and internal auditing system of Bank Saderat in Isfahan (BSI) and evaluating the performance of this department in order to recognize its weak and strong points in order to assist the bank management to more correct enforcement of responsibilities, making proper decisions and preventing mistakes and financial frauds.

In this research, first, a number of factors and major elements of BSI internal auditing department are compared with of an optimum department and its weak and strong points are distinguished. Then, some strategies are presented to improve the performance of the present department. The factors, studied in this research, are as follows:

1-The organizational position of the internal auditing department.
2-The goal of internal auditing.
3-The scope of internal auditing.
4-Independence.
5-Impartiality.
6-The sources of auditing.
7-Training.
8-The plans of auditing.
9-The forms.
10-The internal auditing reporting.
In continuation of the research, by using the available auditing reports in the department of inspection and internal auditing of BSI, the performance of this department was surveyed and evaluated. For this purpose, a proper sample from the statistical population of the research, covering all branches of this bank in Isfahan, (BSI) and the inspection reports of these branches during 3 consecutive years (1997 to 1999) were studied. In this part, the impact of this department in the reduction of the audited cases (the observed difficulties was studied. In order to define this point, the following hypotheses have been explained:

1-The BSI internal auditing department has had no effect in reducing the number of auditing cases.
2-The BSI internal auditing department has had no impact in reducing the auditing cases in the various sections of the statistical population and neither has it had any effect on the auditing cases in the years of study, compared with of the previous years.

In order to confirm the above hypotheses, the reports of 24 branches, randomly chosen among BSI branches, during 1997 to 1999 were studied and surveyed.

The tests applied to confirm the above hypotheses are as follows:

1-T-Student test
2-The sign test for paired samples (wilkoxon)

The above tests verified the hypotheses of the research and they indicate that the performance of the BSI inspection and internal auditing department was weak. Furthermore, with regard to the findings of this research, we can say, with the exception of the factors; the organizational stand, independence and impartiality, other factors of this department have fundamental weakness. In the end, by rendering some strategies for improving the performance of this department, for the purpose of future studies, some comments are also made.
استاد راهنما: مصطفي علي مدد
استاد مشاور: سيدمحمدرضا فاطمي
استاد داور: عباس ارباب سليماني
تاریخ دفاع: 30 بهمن 1379