The present study aimed to explain and determine the importance of Effective factors on the Effective evaluation of internal controls in the companies listed on Tehran Stock Exchange (TSE) during 2018-2019. The initial variables of the model were identified by content analysis technique. Then, for screening the identified variables, the opinion of 19 academic experts in internal control who were selected using purposive sampling were collected. 68 indicators in the form of 8 main criteria were presented using fuzzy Delphi technique in two stages. Then, the factors were prioritized using pairwise comparison questionnaire and fuzzy network analysis process technique. The findings of prioritizing the factors indicate that among the main criteria, the characteristics of the internal auditor are the most important factor in the Effective evaluation of internal control. Then, the structure of board of directors, the characteristics of the independent auditor, and the process factors are ranked in the next priority. Also, ownership structure as the least important criterion is in the eighths rank. Therefore, identifying, explaining, and considering the importance of prioritizing the Effective factors on the evaluation of internal controls provides a ground for enhancing Effective evaluation of internal controls.

Now, the scope of internal audit is much more developed than before. In this type of audit, the Effectiveness and efficiency of business transactions, the role of activities to improve processes and operations of the company, risk management and monitoring customer satisfaction is considered. This new task comes with the same old function of searching and discovering fraud. In the present study, the effect of factors such as independence, senior management support, competence and competence, size of the internal audit unit and the relationship with independent auditors on the Effectiveness of internal audit in companies and government banks in the West Azerbaijan province were investigated. Information about variables was collected by using the standard questionnaire of the statistical population of the managers and internal auditors of 26 companies and the state bank of the West Azarbaijan province. In this research, two types of questionnaires, one type of managers, and another type of internal audit unit personnel were distributed among managers, chief executives and internal auditors of banks and government companies in the province, and 26 version of the questionnaire completed by managers and 73 completed questionnaires completed. Received from internal auditors. The research data were evaluated using multivariable regression analysis and the results showed that the support of senior management, competence and competence, relationship with independent auditors, independence and size of the internal audit unit had the most to the least effect, respectively.

The purpose of this study is investigating factors that influencing the internal auditing Effectiveness and then evaluating the role of this department in risk management and internal controls of Keshavarzi bank. This research is applied and a descriptive. Required data were collected from 78 bank experts in different organizational categories including internal auditors and inspectors, senior managers and experts in charge of Keshavarzi bank by questionnaire in 2019. The research hypotheses were analyzed by using SPSS software and the statistical method of Smart PLS software with structural equation modeling. The results showed that the factors of internal auditing independence, internal auditor’ s competence, management support of internal audit, internal auditing size and the relationship of internal and independent auditors had a significant positive effect on the Effectiveness of internal auditing. Also, the Effectiveness of internal auditing improves the bank’ s internal controls but does not have a significant impact on improving bank risk management. Based on the results of this study, it is better to involve internal auditors with risk management in the risk assessment process, setting up an internal auditing program with a risk-based approach to identify the priorities of the internal auditors’ activity, to providing a more Effective internal audit in Keshavarzi bank.

Criminal activities, such as fraudulent financial reporting and misappropriation of assets; It is a widespread problem that companies around the world face. According to theoretical and empirical research, the most common technique used for fraudulent financial reporting involves the misuse of assets for personal gain, but on the contrary; Fraudulent financial reporting (although it often does not occur) will do the most damage. The main responsibility for preventing and detecting fraud lies with management. However, in addition to management, the board of directors, audit committees, internal auditors and independent auditors all have an important role and responsibility in the ability to rely on reliable financial statements. One of the important tasks of internal auditing is to provide Effective assurance services and impartial review of evidence to independently evaluate the processes of corporate governance, internal controls and risk-based detection management to prevent fraud with the aim of minimizing it.

The present research was conducted to build a conceptual model of internal Effective factors of small and medium enterprises in Mazandaran Province. To accomplish the goal of the research first, a complete review of the related literature was conducted. Second, questionnaires were given to the corresponding population. Finally, the gathered data were calculated and analyzed using SPSS, Excel and LISREL software. The research found that selected internal factors have impact on SMEs’ performance.

internal Audit is recognized as a value-added activity for organizations that, with an independent and impartial assessment of the governance system, risk management and internal controls, ensures a reasonable degree of Effectiveness for the board of directors. Therefore, considering the decision-making process of internal auditors and especially the adoption of ethical decisions by them, it is important to consider the great effects that it has on its organization and management. Therefore, considering the importance of the issue and the need to pay attention to the ethical decisions of internal auditors, the present study addresses this issue. The statistical population of the study is all internal auditors of the country. According to the amount of access to these individuals, 300 internal auditors were identified, 220 of them did not respond to questionnaires. Therefore, the final sample of the study consists of 80 internal auditors. In order to analyze the data obtained from the distribution of questionnaires among the members of the research sample, binary logistic regression analysis was used in EViews software. The results of the research showed that the age of the internal auditor, the internal auditor's membership in the Iranian public accountants community, the gender of the internal auditor, the degree of ethics of the internal auditor's (ethical environment) and the organizational culture that is the field of internal auditor's activity can be empirically determined and the ethical implications of internal auditors are affected. Also, the findings indicate that those internal auditors who are more likely to think ahead and decide on future outcomes when they make decisions are more moral and ethical is the fact for them. As long as the internal auditors enjoy more freedom (less constraint) in their duties, they will have a more regrettable anticipation, and thus, in their decision-making they will pay more attention to ethical standards. Also, in examining the behavioral model of internal auditors, the results showed that internal auditors whose purposeful personality is targeted to ethical issues are more attention.

In recent years, internal audit has been faced with a lot of growth and developments and internal auditors have been able to follow organizational Effectiveness and growth. The purpose of this study is to evaluate the Effective factors associated with internal audit Effectiveness in listed companies on Tehran stock exchange.This study is a descriptive research and its statistical population includes internal auditors of companies listed on the Tehran Stock Exchange. A total of 62 people were selected as the sample of research based on Morgan table and in accordance with simple random sampling approach.In this research, questionnaire was used to collect the data.Results and research findings indicate that internal audit staff qualifications, independence of internal auditors and the relationship between internal auditors and independent auditors have effect on internal audit Effectiveness.

The purpose of this study was to investigate the relationship between weaknesses in internal controls and the risk of fraud in financial reporting. There are two perspectives on the Effectiveness of internal controls as an important part of the governance system for non-fraudulent conduct. According to the first view, the strengthening of internal controls reduces the occurrence of fraud, and according to the second view, because of the ability of managers to override internal controls, internal controls do not have the necessary Effectiveness in terms of fraud. In order to achieve the research purpose, using sample data from 152 companies listed in Tehran Stock Exchange during the period 2012 to 2017 and Logit regression approach to test the research hypotheses were studied. Benish's (1999) model was used to measure the risk of fraud in financial reporting. The findings suggest that, despite weaknesses in internal control and weaknesses in internal control, the risk of fraud in financial reporting increases. These findings are in line with the first view.

In the recent decades women's entrepreneurship issues have been concerned by the official authorities in order to solve the women's unemployment problem. Although in the past; they did not distinguish between the factors affecting men and women entrepreneurship. But with regard to personality and cognitive differences between men and women, the researchers gradually have differed between the factors affecting men and women entrepreneurship. Since the clothing industry of Yazd is one of the oldest industries in which women's ability to have been exhibited, our purpose in this paper was to identify the internal and external factors affecting women's entrepreneurial activities and studying the relationship between them and the influence of these factors. For this purpose the researcher designed a questionnaire with 55 items. The statistical sample included all the women who have been done entrepreneurship in Yazd clothing industry. In order to test research hypothesis, regression analysis was implemented. Results showed that internal factors including individual attributes, recognizable attributes, role pattern, social culture, organizational components had significant direct linear relationship and environmental components including accessibility of resource and environmental dynamism have nonlinear relationship with woman’s entrepreneurship. Notable point was the mediator roles of environmental factors in relationship to other variables.