The final product of the audit is a report that is presented to the key stakeholders of the unit under review. In the public sector, as in the private sector, audit reports have not been paid attention to, while previous researches have shown that audit reports have relationships with the concept of audit quality and risk-based internal controls in various ways. In this research, the goal is to model the relevant relationships more precisely. The current research is of an exploratory type, and by using the Delphi method and asking the opinions of 5 experts familiar with the subject, the components related to each of the variables were identified. The final model was determined based on the Kappa index. In this model, the audit report was declared as an independent variable and audit quality as a dependent variable, and it was found that risk-based internal controls can play a mediating role in this relationship. Validation of the model with path analysis and t-coefficient based on polling 110 experts in the field of auditing and finance in the public sector did not reject the proposed model. The existential philosophy of the research model is that internal controls play a decisive role in all aspects of auditing. The results of this research are valuable in improving the protection of people's rights by executive and supervisory institutions.