Investigating the impact of audit committee knowledge management on the quality and effectiveness of internal audit in grade A auditor companies

The purpose of this research is to investigate the impact of knowledge management of the audit committee on the quality and effectiveness of internal audit in Grade A auditor companies. The method of this research is applied and descriptive-analytical. The statistical sample of this research consisted of ۱۳۶ managers and senior employees of Grade A auditing companies in Tehran. The data collection tool in this research was a standard questionnaire, the first part of which was demographic questions and the second part included ۳ knowledge management questionnaires with ۱۶ items and three components of knowledge creation, knowledge transformation, and knowledge application, audit quality questionnaire with ۱۰ items and audit effectiveness questionnaire with There were ۱۵ items that were valued on the Likert scale. Descriptive statistics (frequency, graphs, mean and standard deviation) and inferential statistics (Pearson correlation) were used to analyze the collected data. It should be noted that all statistical steps were analyzed using SPSS۲۴ software. The results of the research findings on the effect of knowledge management variable and its components on audit quality and internal audit effectiveness in grade A auditor companies showed that between all the knowledge management components i.e., knowledge creation, knowledge transformation, knowledge application with audit quality variables and internal audit effectiveness in Grade A auditor companies have a positive and significant correlation. According to the results, it is suggested that the implementation stages of knowledge management (knowledge creation, knowledge transformation and knowledge application) should be fully and accurately implemented in audit institutions.

Keywords:

knowledge management , audit committee , quality , effectiveness , internal audit