This research aims to provide a systematic review of the effect of INDEPENDENCE of INTERNAL AUDIT unit on the effectiveness or performance of INTERNAL AUDIT by meta-analysis method. For this purpose, studies INTERNAL and external performed over the period of 1390-1400 were reviewed and discussed. The present meta-analysis has provided a statistical combination of the findings of the previous studies on the effect of INDEPENDENCE of INTERNAL AUDIT unit on INTERNAL AUDIT performance. The results showed that most studies had a significant effect size. Regarding the measurement error of the homogeneity test (less than 0.05), the studied research works are homogenous. It suggests the approval of constant effects model. On the other hand, constant effect model was evaluated at a medium level based on Rosenthal Table. Meanwhile, the measurement error of the constant effect model is less than 0.05 and it approves the research hypothesis. So, INTERNAL AUDIT INDEPENDENCE is effective in INTERNAL AUDIT performance.

The purpose of this research is to investigate the association between the AUDIT committee’s oversight of the INTERNAL AUDIT function (IAF) and the nature of IAF activities. In this paper, it is assumed that regarding the role of the AUDIT committee in preventing financial misstatements leads to an increase in the focus of IAF on INTERNAL controls. Based on the survey of 140 Chief AUDIT Executives (CAE) of Tehran Stock Exchange listed companies in 2020, research variables have been measured. A regression model is used to test the research hypothesis. Based on the opinions of CAEs participating in this research, the results show that the AUDIT committee’s oversight of the INTERNAL AUDIT function leads the IAF toward a more INTERNAL-controls-oriented focus. Also, the size of the company, financial leverage, ratio of inventories and the significant weakness in INTERNAL controls have a positive and significant effect on the IAF INTERNAL-controls-oriented focus. Finally, the results show that the sales growth rate and operating cash flow do not have a significant effect on the IAF INTERNAL-controls-oriented focus.

Objective: This research has studied the effect of five main factors including competence of INTERNAL AUDIT department, size of INTERNAL AUDIT department, relationship between INTERNAL and external AUDIT, management support for INTERNAL AUDIT, and INDEPENDENCE of INTERNAL AUDIT on the INTERNAL AUDIT effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was collected using paper and electronic questionnaires which their validity and reliability were confirmed. The population of this study included members of the AUDIT committee in companies that listed in the Tehran Stock Exchange in 2017. Finally, 300 valid questionnaires were analyzed. In this study both descriptive and inferential analyses were used. Inferential statistics was used to confirm the validity of the model and confirmatory, and factor analysis and structural equation modeling were used to test the hypotheses. Results: Findings from the research showed that competence of INTERNAL AUDIT department, size of INTERNAL AUDIT department, relationship between INTERNAL and external AUDIT, management support for INTERNAL AUDIT, and INDEPENDENCE of INTERNAL AUDIT have a positive and direct effect on INTERNAL AUDIT effectiveness. Conclusion: Promotion of five main factors including competence of INTERNAL AUDIT department, size of INTERNAL AUDIT department, relationship between INTERNAL and external AUDIT, management support for INTERNAL AUDIT, and INDEPENDENCE of INTERNAL AUDIT in companies that listed in the Tehran Stock Exchange led to an increase in the effectiveness of INTERNAL AUDITing and lack of attention each of these factors has reduced the effectiveness of INTERNAL AUDITing in these companies.

INTERNAL AUDIT has a critical role in managing and conducting the organization's operations. Organizations with an efficient and effective INTERNAL AUDIT department, can more accurately evaluate the risks of businesses, processes and commercial systems. In current research, by using Delphi research methodology and a survey of 210 professional and academic experts, it was tried to identify the INTERNAL AUDIT quality criteria approved by the experts, in order to design a suitable model for the Iranian environment. For this puepose, based on the literature review and the research background, 29 criteria were identified which were classified in four sections including: a. Competence of INTERNAL AUDITors with eleven criteria; b. INDEPENDENCE of the INTERNAL AUDIT department with eight criteria; c. Criteria related to the performance of INTERNAL AUDIT work with seven criteria; and d. Other criteria with three criteria. Data were analyzed by utilizing “ R” software with a confirmatory factor analysis model. The results of the study indicate that 18 criteria have been adopted, which provides a model for the quality of INTERNAL AUDIT.

 AbstractThe Securities and Exchange Organization (SEO) Of Iran has considered the mission of the INTERNAL AUDIT to provide independent and impartial assurance and consulting services, in order to add value and improve operations. and, in 2013, all listed firms to the Tehran Stock Exchange (TSE) and over-the-counter (IFB) has required to form INTERNAL AUDIT. The purpose of research is to investigate the impact of effectiveness of INTERNAL AUDIT on the quality of INTERNAL AUDIT in companies listed in TSE. For this purpose, 12 hypotheses were developed. It is worth mentioning that the "effectiveness of INTERNAL AUDIT" variable was classified into three sections including "competence, INDEPENDENCE, realism" and "consequences" into three sections including "management support, support and acceptance of the AUDITor and interdepartmental coordination of INTERNAL AUDITors". It is also worth mentioning that collecting information regarding the "quality of INTERNAL AUDIT" variable. due to insufficient disclosure of information, requires to each firms, either the manager or one of the employees of the INTERNAL AUDIT or of the committee members was asked to complete a questionnaire consisting of 32 INTERNAL AUDIT quality criteria in 2021. The data were analyzed through structural equation modeling using SmartPLS software. Findings show that the records and results of INTERNAL AUDIT effectiveness have a positive and significant effect on the quality of INTERNAL AUDIT. This study contributes to agency theory by highlighting factors related to INTERNAL AUDIT effectiveness and quality AUDIT outcomes to protect the best interests of managers while fulfilling corporate governance requirements.

INTERNAL AUDIT function (IAF) is one of the main INTERNAL mechanisms of corporate governance that helps the organization achieve its goals. Effectiveness is one of the most important aspects of INTERNAL AUDITing that most of its dimensions have not previously been studied in Iran. This research is aimed to investigate effects of some basic elements on effectiveness of IAF. So, this study examines the effect of five factors (INTERNAL AUDITor Competence, INTERNAL AUDITing INDEPENDENCE, Management Support Of INTERNAL AUDIT, Size Of INTERNAL AUDIT Function, Coordination Between INTERNAL and External AUDITors) including 29 sub factors on the effectiveness of IAF. The sample consists of 131 INTERNAL AUDITors of firms with an active IAF. From one hand, the level of IAF effectiveness is measured through participants (using 29 sub factors), and from the other hand, it is questioned through the information related to IAF characteristics. Then, the relation between IAF characteristics (independent variables) and the level of IAF effectiveness (dependent variable) is tested. The results from the analysis of collected data show that all the five dimensions have a positive and significant effect on the IAF effectiveness.

The purpose of this study is to examine evidence in respect of the view of AUDITors, accountants, investors and providers of finance's (banks) on non-AUDIT services and their effect on the INDEPENDENCE of AUDITors; whether INDEPENDENCE of the AUDIT firms is affected through carrying out non-AUDIT services, and if so, what type of services would have a negative effect on the INDEPENDENCE of AUDITors. Non-AUDIT fees and their effect on the INDEPENDENCE of AUDITor are also examined.Finally, this study is trying to provide guidance for the standard setters in disallowing or limiting certain non-AUDIT services, and the amount of such fees.

The present study examines the ability of INTERNAL AUDITors in motivating the audience, conveying the message and oral presentation on the acceptance of their recommendations by the INTERNAL AUDITor, members of the AUDIT committee and members of the board. The present research in terms of purpose is in the category of applied research, In terms of method and nature, it is of descriptive-survey type. The statistical population includes INTERNAL AUDITors, INTERNAL AUDIT managers and AUDIT committee members. The research has happened in the first quarter of year 1400. The statistical population of the study is indeterminate and the statistical sample was determined randomly using the Cochran formula of 384 people. For testing our hypotheses we used Structural equation modeling The results of hypothesis testing showed that motivation and message transmission skills have a positive and significant effect on the acceptance of INTERNAL AUDITors› suggestions. The results of the study indicate that the application of persuasive skills by INTERNAL AUDITors can increase the likelihood of accepting their suggestions. The results also indicated that gender, experience and organizational status were associated with acceptance of AUDITors› recommendations.

INTERNAL AUDITing is conducted in a variety of legal and cultural environments, and for organizations with different goals, sizes, complexity and structure, both INTERNALly and externally. According to the adoption of the INTERNAL control instruction of the stock exchange in 2012 and the formation of INTERNAL AUDITors Association at the same year, INTERNAL AUDIT profession in Iran seems new. In this study, by adopting a qualitative research approach and using the classical method of grounded theory, we examine the perception of INTERNAL AUDIT from INTERNAL AUDIT managers point of view as professional executives of INTERNAL AUDITing profession, and its compliance with The Institute of INTERNAL AUDITors standards. The results of the survey indicate that from INTERNAL AUDIT managers view in Iran, there is a divergence of INTERNAL AUDIT function from the definition of INTERNAL AUDIT in The Institute of INTERNAL AUDITors standards and the need to redefine it in Iran.