Investigating the impact of key factors on internal control quality and its role in improving organizational performance: The moderating role of information system quality

Document Type : Original Article

Authors
Ali Ebrahimi Kordlar 1
zahra kalantari 2
1 Assistant Prof., Department of Accounting and Auditing, Faculty of Accounting and Financial Sciences, College of Management, Tehran University, Tehran, Iran
2 Ph.D Candidate, Department of Accounting and Auditing, Faculty of Accounting and Financial Sciences, College of Management, Tehran University, Tehran, Iran
10.22034/aimj.2025.526363.1636
Abstract
In today's complex and dynamic business world, effective internal control has received more attention than ever before as an essential element in achieving organizational goals, protecting assets, and ensuring the accuracy and reliability of financial information. This research examines how various factors affect the quality of internal control and what effect this quality has on organizational performance. In the meantime, the key role of information system quality as a moderating factor in this regard is examined and analyzed. Therefore, the purpose of this research was to investigate the impact of factors affecting the quality of internal control and its role in affecting organizational performance: the moderating role of information system quality. The present study is descriptive-survey and correlational in terms of data collection method and applied in terms of purpose. The statistical population of this study was all managers of Golrang Holding's subsidiary companies. The sample size was 108 people using the Morgan table and the non-random sampling method was available. In the present study, a questionnaire was used to measure the research variables. The data obtained from the questionnaire were extracted and classified and analyzed using Smart Pls software. The results of data analysis showed that the variables of senior management support, organizational culture, organizational structure, pioneer strategy, and information system quality are among the factors affecting the quality of internal control. It was also found that the maturity of the information system has a positive effect on the quality of the information system and the quality of internal control has a positive effect on organizational performance. Ultimately, the quality of the information system moderates the relationship between the quality of internal control and organizational performance.

Keywords

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  • Receive Date 26 May 2025
  • Revise Date 06 July 2025
  • Accept Date 12 July 2025