Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran

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RAHMANI ALI; Mahmoudkhani Mahnaz

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Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING STUDIES Year:2019 | Volume:8 | Issue:31 Page(s): 23-40

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Information Journal Paper

Title

Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran

Author(s)

RAHMANI ALI | Mahmoudkhani Mahnaz | Issue Writer Certificate

Keywords

Internal Audit

Effectiveness

The Senior Management

The External Auditor

The Audit Committee

Abstract

The need to interaction between management, external auditors, The Audit Committee and Internal Audit as four components of corporate governance is important. The Internal Audit has always been considered as a source for other components and It has usually working relationship with these components. The purpose of this study is to determine factors assessing the Effectiveness of Internal Audit in Iran with emphasis on Internal Auditor stakeholders. In this study, the One-Sample T-Test and factor analysis were used. Based on factor analysis, the most important factors that should be considered in evaluating the Effectiveness of Internal Audit in relation to the stakeholders are: Satisfaction Management and Interaction with The Audit Committee, Cooperative relationship with the The External Auditor, Management support, examine The behavior of The External Auditor and External auditors rely on Internal Audit reports and Discuss about the plans.

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APA: Copy

RAHMANI, ALI, & Mahmoudkhani, Mahnaz. (2019). Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 8(31 ), 23-40. SID. https://sid.ir/paper/269080/en

Vancouver: Copy

RAHMANI ALI, Mahmoudkhani Mahnaz. Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2019;8(31 ):23-40. Available from: https://sid.ir/paper/269080/en

IEEE: Copy

ALI RAHMANI, and Mahnaz Mahmoudkhani, “Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 8, no. 31 , pp. 23–40, 2019, [Online]. Available: https://sid.ir/paper/269080/en

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