fa ارائه الگوئی برای شناسایی عوامل خطر موثر بر وقوع تقلب در بانک ها (مطالعه موردی، بانک رسالت استان اصفهان) تخصصي Special پژوهشي Research <span style="font-family:b nazanin;">پژوهش حاضر در سال 1396</span> <span style="font-family:b nazanin;">با</span> <span style="font-family:b nazanin;">هدف</span> <span style="font-family:b nazanin;">شناسایی عوامل خطر مؤثر بر وقوع تقلب در بانک‌های رسالت استان اصفهان،</span> <span style="font-family:b nazanin;">انجام</span> <span style="font-family:b nazanin;">گرفت. روش</span> <span style="font-family:b nazanin;">پژوهش</span> <span style="font-family:b nazanin;">بر</span> <span style="font-family:b nazanin;">مبنای</span> <span style="font-family:b nazanin;">هدف</span> <span style="font-family:b nazanin;">از</span> <span style="font-family:b nazanin;">نوع</span> <span style="font-family:b nazanin;">کاربردی،</span> <span style="font-family:b nazanin;">از</span> <span style="font-family:b nazanin;">حیث</span> <span style="font-family:b nazanin;">روش</span> <span style="font-family:b nazanin;">به</span> <span style="font-family:b nazanin;">دست</span> <span style="font-family:b nazanin;">آوردن</span> <span style="font-family:b nazanin;">داده‌ها</span> <span style="font-family:b nazanin;">از</span> <span style="font-family:b nazanin;">نوع</span> <span style="font-family:b nazanin;">توصیفی</span> &ndash; <span style="font-family:b nazanin;">پیمایشی بوده</span> <span style="font-family:b nazanin;">و</span> <span style="font-family:b nazanin;">داده‌ها</span> <span style="font-family:b nazanin;">از</span> <span style="font-family:b nazanin;">طریق</span> <span style="font-family:b nazanin;">پرسش‌نامه به روش دلفی</span> <span style="font-family:b nazanin;">گردآوری‌شده است. </span><span style="font-family:b nazanin;">کارشناسان سیستم‌های اطلاعات رایانه‌ای حسابداری، کارشناسان اداره کل و حوزه مالی بازرسی و حسابرسی داخلی در سرپرستی و شعب بانک‌های رسالت در استان اصفهان</span><span style="font-family:b nazanin;">،</span> <span style="font-family:b nazanin;">جامعه‌ی</span> <span style="font-family:b nazanin;">آماری</span> <span style="font-family:b nazanin;">پژوهش</span> <span style="font-family:b nazanin;">را</span> <span style="font-family:b nazanin;">تشکیل</span> <span style="font-family:b nazanin;">داده‌اند.</span> <span style="font-family:b nazanin;">تجزیه‌وتحلیل</span> <span style="font-family:b nazanin;">اطلاعات</span> <span style="font-family:b nazanin;">با</span> <span style="font-family:b nazanin;">استفاده</span> <span style="font-family:b nazanin;">نرم‌افزار</span> <span dir="LTR"><span style="font-size:11.0pt;">Smart PLS 2</span></span><span style="font-family:b nazanin;">در</span> <span style="font-family:b nazanin;">دو</span> <span style="font-family:b nazanin;">بخش</span> <span style="font-family:b nazanin;">مدل</span> <span style="font-family:b nazanin;">اندازه‌گیری</span> <span style="font-family:b nazanin;">و</span> <span style="font-family:b nazanin;">بخش</span> <span style="font-family:b nazanin;">ساختاری</span> <span style="font-family:b nazanin;">انجام</span> <span style="font-family:b nazanin;">پذیرفت.</span> <span style="font-family:b nazanin;">در</span> <span style="font-family:b nazanin;">بخش</span> <span style="font-family:b nazanin;">مدل</span> <span style="font-family:b nazanin;">اندازه‌گیری</span> <span style="font-family:b nazanin;">ویژگی‌های</span> <span style="font-family:b nazanin;">فنی</span> <span style="font-family:b nazanin;">پرسش‌نامه</span> <span style="font-family:b nazanin;">شامل</span> <span style="font-family:b nazanin;">پایایی،</span> <span style="font-family:b nazanin;">روایی</span> <span style="font-family:b nazanin;">همگرا</span> <span style="font-family:b nazanin;">و</span> <span style="font-family:b nazanin;">روایی</span> <span style="font-family:b nazanin;">واگرا</span> <span style="font-family:b nazanin;">موردبررسی</span> <span style="font-family:b nazanin;">قرار</span> <span style="font-family:b nazanin;">گرفت</span> <span style="font-family:b nazanin;">و</span> <span style="font-family:b nazanin;">اصلاحات</span> <span style="font-family:b nazanin;">لازم</span> <span style="font-family:b nazanin;">اعمال</span> <span style="font-family:b nazanin;">شد</span> <span style="font-family:b nazanin;">و</span> <span style="font-family:b nazanin;">در</span> <span style="font-family:b nazanin;">بخش</span> <span style="font-family:b nazanin;">ساختاری،</span> <span style="font-family:b nazanin;">ضرایب</span> <span style="font-family:b nazanin;">ساختاری</span> <span style="font-family:b nazanin;">مدل</span> <span style="font-family:b nazanin;">برای</span> <span style="font-family:b nazanin;">بررسی</span> <span style="font-family:b nazanin;">فرضیه‌های</span> <span style="font-family:b nazanin;">پژوهش</span> <span style="font-family:b nazanin;">مورد</span> <span style="font-family:b nazanin;">استفاده</span> <span style="font-family:b nazanin;">قرار</span> <span style="font-family:b nazanin;">گرفتند.</span> <span style="font-family:b nazanin;">یافته‌های</span> <span style="font-family:b nazanin;">پژوهش</span> <span style="font-family:b nazanin;">حاکی</span> <span style="font-family:b nazanin;">از</span> <span style="font-family:b nazanin;">تأثیر</span> <span style="font-family:b nazanin;">مثبت</span> <span style="font-family:b nazanin;">و</span> <span style="font-family:b nazanin;">معنادار</span> <span style="font-family:b nazanin;">عوامل خطر مرتبط باثبات</span><span style="font-family:b nazanin;"> مالی و کنترل‌های داخلی و استانداردهای لازم‌الاجرا بر وقوع تقلب</span><span style="font-family:b nazanin;"> در بانک‌های رسالت استان اصفهان</span> <span style="font-family:b nazanin;">است.</span> <span style="font-family:b nazanin;">بنابراین</span> <span style="font-family:b nazanin;">برای</span> <span style="font-family:b nazanin;">تشخیص</span> <span style="font-family:b nazanin;">وقوع تقلب،</span> <span style="font-family:b nazanin;">باید</span> <span style="font-family:b nazanin;">روی </span><span style="font-family:b nazanin;">ثبات مالی و کنترل‌های داخلی و استانداردهای لازم‌الاجرا در </span><span style="font-family:b nazanin;">بانک‌ها تمرکز کرده</span> <span style="font-family:b nazanin;">و</span> <span style="font-family:b nazanin;">برای</span> <span style="font-family:b nazanin;">بهبود</span> <span style="font-family:b nazanin;">آن‌ها</span> <span style="font-family:b nazanin;">گام</span> <span style="font-family:b nazanin;">برداشت.</span><span dir="LTR"><span style="font-family:calibri,sans-serif;"></span></span> <div style="text-align: justify;">The present study aimed to investigate fraud risk factors affecting fraud occurrence in the branches of Resalat Bank in Isfahan, Iran, in 2017. The study is an applied research as far as the purpose is concerned, and a descriptive survey study as far as the procedures for data collection are concerned. The population of the study comprised experts in accounting computer information system, experts of the head office and experts of the financial section of inspection and internal auditing in the branches of Resalat Bank in Isfahan. Data was analyzed within two sections of measurement model and structural model using Smart PLS 2 software. In the measurement model, the technical properties of the questionnaire including reliability, convergent validity and divergent validity were investigated and the required revisions were made. In the structural model, the structural coefficients of the model were used to test the research hypotheses. The findings of the study indicated that fraud risk factors pertaining to financial stability, internal controls, and required standards had a positive significant effect on fraud occurrence in Resalat Banks. Therefore, to be able to detect fraud occurrence it is necessary to focus on financial stability, internal controls, and required standards, and take corrective steps toward improving them.<br> &nbsp;</div> واژه های کلیدی: تقلب مالی, تقلب رایانه ای, عوامل خطر تقلب, مدل سازی معادلات ساختاری. financial fraud, computer fraud, fraud risk factor, structural equation modeling 23 45 http://qfaj.mobarakeh.iau.ir/browse.php?a_code=A-10-1173-3&slc_lang=fa&sid=1 amirsalar raisi nafchi امیرسالار رئیسی نافچی sassan_1369@yahoo.com 10031947532846008485 10031947532846008485 No AZAD University of shahrekord Mohsen Dastgir محسن دستگیر dastmw@yahoo.com 10031947532846008486 10031947532846008486 Yes AZAD University of Khorasgan