نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد دماوند، ایران
2 استادیارحسابداری دانشگاه آزاد اسلامی ، واحد فیروزکوه ،تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
One of the main concerns of executives is improving the operations of the company in order to have better performance. Internal Audit helps management to improve internal control over operations of company. In this regard, the main purpose of the present study is to determine the relationship between internal audit features on the effectiveness of internal control of the company. This is an applied research and a descriptive survey based on quantitative data from Tehran stock exchange companies. The statistical population of this research includes all companies listed in Tehran Stock Exchange that participated in the stock exchange from 2013 to
2016 and the sample consisted of 93 companies. The results show that there is a significant positive relationship between the effectiveness of internal control with the competence of internal audit and the internal control effectiveness in operations with corporate resources related to internal audit. Therefore, both hypotheses of the present study are confirmed.
کلیدواژهها [English]