Presenting the internal audit quality model in the framework of the corporate governance system, focusing on the Kozo model

The purpose of this research was to design a local model of "internal audit quality in the framework of the corporate governance system with a focus on the Kozo model". The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included experts, professors, and specialists in the field of internal audit in an unlimited number of which 18 people were selected until reaching theoretical saturation. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews.According to the cognitive method, in the three stages of open coding, focused codes and selective coding, a large number of codes related to the subject were identified from the number of primary data. Then, by the method of continuous comparison, a concept was taken from several codes, and in the same way, other codes were also converted into concepts, until finally 118 concepts were obtained. In the next step, although the concept is resolved in the form of one category, 19 categories have been obtained for this research. The findings of the research showed that 5 categories emerged as central categories, which include: evaluation, information and communication, control activities, internal control environment, supervision and monitoring.