Achieving continuous and continuous economic growth, whereby economic development can be considered as one of the goals that all countries seek to achieve. In this regard, banks, especially in developing countries, including the Islamic Republic of Iran, play a very important role in the economic development and development of each country. Banks are generally only institutions that are able to provide financial intermediation and can help reduce the risk of investment by presenting different methods. Based on this, the health and efficiency of their operation is always discussed. Regarding this issue, in this research, the identification of factors affecting the efficient use of the resources (internal efficiency) of the banking industry of Iran during 1390-1396 was investigated using multivariate regression and panel data approach with constant effects method. The results of this study showed that bank size, liquidity, capital adequacy and economic growth have a positive and positive relationship with the internal efficiency of banks. The variables of credit risk, liquidity risk, interest rate risk, inflation rate, interest rate and exchange rate have a significant and negative relationship with the internal efficiency of banks in Iran.