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.

 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.

Objective: The purpose of this study is to investigate the relationship between the leadership style (transformational, exchange-oriented, and free) of the Internal Audit manager and the Effectiveness of the Internal Audit. It is expected that the transformational, exchange-oriented, and free leadership style increase the Effectiveness of the Internal Audit unit i. e., the leadership styles can affect the individual, unit, and ultimately the organization's performance. Methods: This study employs a descriptive survey research approach, collecting data through a survey method. Internal Auditors and Internal Audit managers working in companies listed on Tehran Stock Exchange in 2020 answered the research questionnaire. The structural equation method was used to analyze the findings and also Bass and Olion (1990) and Lenz et al. (2017) questionnaires were used to measure the independent and dependent variables of the research. Results: The hypothesis testing results indicated that transformational, exchange-oriented, and laissez-faire leadership styles positively impact Internal Audit Effectiveness, leading to its enhancement. Therefore, "A transformational leadership style leverages the insights and ideas of the Audit unit to achieve organizational goals, subsequently boosting employee motivation and morale. This, in turn, enhances employee Effectiveness. " When managers promote the sharing of information and experiences among Internal Audit employees, it results in an improvement in the knowledge, expertise, and overall performance of the Internal Audit unit. In addition, when managers delegate power and decision-making authority to employees, they foster independent opinions in implementing Internal Audit programs. This autonomy contributes to the heightened Effectiveness of Internal Audits. Also, the free leadership style was found to have a greater impact on the Effectiveness of Internal Audits than other styles i. e., transformational and free. Conclusion: According to the findings, the leadership style increases the Effectiveness of Internal Audits. In other words, the Internal Audit manager makes the Internal Audit effective in performing its duties by managing the Internal Audit unit in a transformative, exchange-oriented, and free leadership style. involving lower-ranking employees in decision-making significantly increases the viability of the decisions compared to when their participation is absent. In addition, When decision-making and leadership incorporate employee participation, appreciating their knowledge, ideas, and insights, while entrusting them with responsibilities, it leads to a decrease in employee resistance to change, lower conflicts, enhanced decision quality, improved interpersonal relationships, heightened job satisfaction, and ultimately, increased organizational productivity.

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.

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.

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.

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.

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.

The necessity and importance of Internal Auditing in the Indian listed companies is increasing because of the strengthening of corporate governance practices by regulatory bodies, and the Indian market environment is becoming more competitive. This study attempted to determine some of the critical factors that affect the Effectiveness of Internal Auditing in Indian listed companies. To this end, a sample of 252 Nifty companies was recruited. We mailed questionnaires to the Head of Internal Audit Department, Chief of Accounts, and Chief Executive Officers of the companies. The overall response rate was 29. 4%. Companies represented manufacturing, information technology, retail, banking, and financial services. The results of multiple regression analysis revealed that the factors affecting the Effectiveness of Internal Auditing are the competency of Internal Audit staff and the interaction of Internal Auditing with Audit committee. The study came to the conclusion that institutional theory best explains the Effectiveness of Internal Auditing in Indian context. It thus encourages Auditing professionals to develop their core competencies for delivering their services efficiently, and informs them that the continuous interaction with Audit committee members will help them to be focused on the organizational performance by improving the IA Effectiveness. At the end, the theoretical and practical implications of the study along with the directions for the future research are provided.

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.