Impact of XBRL on Internal Audit Performance

Document Type : Original Article


The University of Kurdistan, Faculty of Humanities and Social Sciences, Kurdistan, Iran


Objective: The expansion of business activities has made it possible for business managers to use internal audit units to achieve their objectives and to ensure optimal allocation of resources. One of the ways that achieves and facilitates these goals is the use of extensible business reporting language. The purpose of this study was investigating the impact of using extensible business reporting language on internal audit performance.
Methods: This study included 94 internal auditors and professional managers of companies that were tested by multiple regression method using SPSS software.
Results: The results show that among the factors affecting the use of extensible business reporting language, cost-benefit overload, ease of use of the system, and external entity pressure have significant positive impacts on the performance of internal auditors. But the successful implementation of the model, training their employees, and adapting to previous systems had no significant impact on internal audit performance.