Document Type : Original Article
Authors
1
Ph.D. Student, Department of Accounting, Tehran. C., Allameh Tabataba’i University, Tehran, Iran
2
Associate Prof, Deparmtent of Accounting, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran
3
Assistant Prof, Deparmtent of Accounting, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran
4
Assistant Prof, Department of the Finance and Banking, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran
Abstract
The purpose of an compliance audit is to provide an independent assessment of compliance with the law on a specific subject. In Iran, one types of compliance audit is insurance audit of Social Security Organization. Currently, insurance audit is carried out in the traditional audit method (balance sheet audit), which is due to the lack of a relevant theoretical framework. Therefore, the purpose of this article is to conduct a comparative study of the current frameworks and standards in the field of compliance audit, in order to present the most important elements of the theoretical framework of insurance audit of the Social Security Organization. This research is of an applied research in terms of its purpose, and is a descriptive-survey research in terms of its nature and approach, and it tries to present the most important elements necessary to present a theoretical framework of risk-based insurance audit by using the systematic review method and by reviewing the theoretical frameworks, guidelines and standards available in the field of compliance audit. The research results classified and presented the elements required to present the framework in question into six groups: basic concepts and definitions, ethical and professional requirements, compliance audit implementation method, information documentation method, reporting, and system requirements and quality monitoring. Therefore, this study proposes elements of a standard theoretical framework in the field of insurance auditing based on the above, while currently there is no theoretical framework in this field, thus providing an important step for moving insurance auditing from a traditional approach to a risk-based approach.
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