{"id":19332,"date":"2023-10-01T16:05:48","date_gmt":"2023-10-01T12:35:48","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/improving-the-position-of-internal-audit-in-companies-part-two\/"},"modified":"2023-10-02T16:19:29","modified_gmt":"2023-10-02T12:49:29","slug":"improving-the-position-of-internal-audit-in-companies-part-two","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/en\/improving-the-position-of-internal-audit-in-companies-part-two\/","title":{"rendered":"Improving the position of internal audit in companies, part two"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<html><body><p>[vc_row][vc_column][vc_column_text css=&rdquo;.vc_custom_1696140134223{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/09\/&#1586;&#1740;&#1585;-&#1605;&#1578;&#1606;_.png?id=18845) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}&rdquo;]<\/p>\n<h3><strong>Improving the position of internal audit in companies, part two<\/strong><\/h3>\n<p>The position of the internal audit of the second part, which we will discuss in several parts.<\/p>\n<h4><strong>Honesty and integrity<\/strong><\/h4>\n<p>May&rsquo;s internal audit staff should be a model of honesty and integrity in the company;<\/p>\n<p>This issue should not only exist in reality, but also in appearance.<\/p>\n<p>Acquiring the <a href=\"https:\/\/padidehhesab.com\/%D9%88%DB%8C%DA%98%DA%AF%DB%8C-%D9%87%D8%A7%DB%8C-%DB%8C%DA%A9-%D8%AD%D8%B3%D8%A7%D8%A8%D8%B1%D8%B3-%D8%AD%D8%B1%D9%81%D9%87-%D8%A7%DB%8C-%DA%86%DB%8C%D8%B3%D8%AA%D8%9F\/\" target=\"_blank\" rel=\"noopener\">qualifications of a successful auditor<\/a> depends on having various characteristics in the field of basic and fundamental auditing issues, including ethical qualifications.<\/p>\n<p>In order to acquire and maintain these characteristics and become a good auditor, auditors need an internal and personal commitment, which, if fulfilled, will lead to their long-term success (Anderson, 2011).<\/p>\n<h4><strong>_Establishment of effective intra-organizational communication <\/strong><\/h4>\n<p>Having an effective and useful communication on behalf of the internal audit unit with other managers, especially the senior managers of the organization, is very useful in advancing the <a href=\"https:\/\/bilangozareshgar.com\/%d8%a7%d9%87%d8%af%d8%a7%d9%81-%d8%aa%d9%88%d8%b3%d8%b9%d9%87-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c\/\" target=\"_blank\" rel=\"noopener\">goals of the internal audit<\/a>.<\/p>\n<p>Internal auditors listen for information.<\/p>\n<p>They speak to disclose information.<\/p>\n<p>and provide written reports to inform the audit findings.<\/p>\n<p>A complete and perfect communication is impossible;<\/p>\n<p>Because there are no two people who have the same background (education, training, parents, teachers and university).<\/p>\n<p>Only when internal auditors have a proper understanding of the complexity of behavioral communication,<\/p>\n<p>They can achieve an optimal level in their communication. (Menti and Babaei, 2014)<\/p>\n<p>Because audit reports state weaknesses and criticize other organizations.<\/p>\n<p>Generally, other departments see internal audit as a disruptive element in their executive affairs process.<\/p>\n<p>Of course, this issue is more visible in the culture of our country&rsquo;s organizations;<\/p>\n<p>So that what exists in the popular culture, people do not react properly to criticism of their performance by others, even sometimes this reaction leads to conflict.<\/p>\n<p>What has been observed in the experience is that creating a culture of accountability and accountability in the organization requires more patience from the internal audit side.<\/p>\n<p>It may be that at the beginning of creating an <a href=\"https:\/\/bilangozareshgar.com\/%d8%a7%d9%87%d9%85%db%8c%d8%aa-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c-%d8%af%d8%a7%d8%ae%d9%84%db%8c\/\" target=\"_blank\" rel=\"noopener\">internal audit in the organization<\/a>, the reaction to this entry is more;<\/p>\n<p>But by managing and establishing proper relationships with other management levels in the organization, the culture of accountability can be improved in the organization.<\/p>\n<p>Understanding that one of the goals of internal audit is to help managers achieve goals and plans.<\/p>\n<p>It helps the mutual understanding and cooperation of managers of different levels and internal audit. (Sasani and Sharifi Rad, 2013)<\/p>\n<p>&nbsp;<\/p>\n<p><strong> <\/strong><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text][post_grid id=&rdquo;19020&Prime;][\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&rdquo;.vc_custom_1696140134223{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/09\/&#1586;&#1740;&#1585;-&#1605;&#1578;&#1606;_.png?id=18845) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: contain !important;}&rdquo;] Improving the position of internal audit in companies, part two [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":19016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2936,5333],"tags":[5342,5334,5343,5344,5335,5337,5338,5340,5336,5339,5341],"class_list":["post-19332","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit","category-improving-the-status-of-internal-audit","tag-internal-audit-in-companies","tag-internal-audit-of-companies","tag-internal-audit-of-insurance-companies","tag-internal-audit-of-manufacturing-companies","tag-internal-audit-position","tag-organizational-position-of-internal-audit","tag-the-organizational-position-of-the-internal-audit-unit","tag-the-position-of-internal-audit-in-corporate-governance","tag-the-position-of-internal-audit-in-the-organization","tag-the-position-of-internal-audit-in-the-organizational-chart-of-companies","tag-the-position-of-the-internal-auditor"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/19332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/comments?post=19332"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/19332\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/19016"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=19332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=19332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=19332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}