حسابرسی مبتنی بر ریسک: با رویکرد تصمیم گیری چند شاخصه

نویسندگان
فرزاد پویان فر
فرزاد محمودی
چکیده
رمز موفقیت در دنیای حسابرسی، توانایی تطبیق دانش حسابرسان با روند تغییر رویکردهای حسابرسی بوده است. این مقاله با هدف کاربرد روش­های تصمیم­گیری چندشاخصه ترکیبی در حسابرسی مبتنی بر ریسک در موسسات اعتباری صورت گرفته است. از نظر روش، تحقیق حاضر از نوع اکتشافی می ­باشد. جامعه آماری پژوهش مدیران و کارشناسان خبره بانکی و دانشگاهی دارای صلاحیت اظهار نظر در خصوص شناسایی، ارزیابی شاخص­ها و فرایندهای موثر بر حسابرسی مبتنی بر ریسک بوده­اند. شاخص­های کلیدی حسابرسی مبتنی بر ریسک براساس مطالعات اسنادی و میدانی و مصاحبه با 7 مدیر و خبره بانکی انتخاب و با استفاده از روش FUCOM توسط 3 مدیر تعیین وزن شدند. ریسک­های بانکی براساس شاخص­های کلیدی ریسک و با استفاده از روش EDAS رتبه­بندی شدند و فرآیندهای حسابرسی مبتنی بر نوع ریسک و درجه آن پردازش و براساس نظر 14 عضو کمیته­ حسابرسی، ریسک، تطبیق و مبارزه با پولشویی و تأمین مالی تروریسم موسسه اعتباری با استفاده از روش دلفی فازی غربال شدند. نتایج حاصل از این پژوهش نشان می­دهد 4 شاخص­ کلیدی حسابرسی مبتنی بر ریسک به ترتیب اهمیت شامل؛ نظر رئیس کمیته حسابرسی، میزان ارزش دارایی­های در معرض نوع ریسک در گزارشات 5 سال اخیر حسابرس مستقل و بازرس قانونی، نظر کمیته فرعی مدیریت ریسک و میزان ارزش دارایی­های در معرض نوع ریسک در گزارشات 5 سال اخیر حسابرس داخلی شناسایی شدند. همچنین یافته­ها نشان داد؛ تسهیلات و تعهدات کلان، استقرار چهارچوب حاکمیت شرکتی، ارائه محصولات و خدمات بانکی و مشارکت حقوقی و سرمایه­گذاری به­ترتیب مهمترین فرایندها برای حسابرسی مبتنی بر ریسک انتخاب شدند. برای روش­ پیشنهادی مثال تجربی از حسابرسی مبتنی بر ریسک در یک موسسه اعتباری آورده شده است.
کلیدواژه‌ها
حسابرسی مبتنی بر ریسک
تصمیم‌گیری چندشاخصه
روش سازگاری کامل (FUCOM)
ارزیابی فاصله هر گزینه از مقدار راه حل میانگین (EDAS)
دلفی فازی (Fuzzy Delphi)

عنوان مقاله English

Based Risk Audit: By approaching multi attribute decision-making

نویسندگان English

farzad pouyan far
farzad mahmoodi
چکیده English

The key to success in the world of auditing has been the ability to adapt auditorschr('39') knowledge to the process of changing audit approaches. This article aims to apply the combination of multi-criteria decision-making methods in risk-based auditing (RBA) in credit institutions. In terms of method, the present study is exploratory. The statistical population of the study Managers and banking and academic experts have the authority to comment on the identification, evaluation of indicators and processes affecting RBA. The key indicators of RBA were selected based on documentary and field studies and interviews with 7 managers and banking experts and were weighted by 3 managers using FUCOM method. Banking risks were ranked based on key risk indicators using the EDAS method and audit processes were processed based on the type and degree of risk and based on the opinion of 14 members of the Audit Committee, risk, compliance and anti-money laundering and Combating the Financing of Terrorism of Credit institution was screened using the fuzzy Delphi method. The results of this study show the 4 key indicators of RBA in order of importance, including; The opinion of the Chairman of the Audit Committee, the value of assets exposed to the type of risk in the reports of the independent auditor and statutory auditor for the last 5 years, the opinion of the Subcommittee on Risk Management and the value of assets exposed to the type of risk The findings also show; Major facilities and commitments, establishing a corporate governance framework, providing banking products and services, and legal partnership and investment, respectively, were selected as the most important processes for RBA. For the proposed method, an empirical example of RBA in a credit institution is given.

کلیدواژه‌ها English

Risk-Based Audit (RBA)
Multi Attribute Decision Making
Full Consistency Method
Evaluation Based on Distance from Average Solution
Fuzzy Delphi
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