Abstract

The present research studies the factors impacting the effectiveness of internal audit. Therefore, five internal factors including the competence of the internal audit department, the size of the internal audit department, the interaction of internal auditors with the external auditors, management support for internal audit, and internal audit independence have formed the five hypotheses of this study, and thus the effects of five factors (as independent variables) have been tested on the effectiveness of internal auditing (dependent variable). The statistical sample is obtained from 200 managers and auditors according to the Krejcie & Morgan table. Regarding the small statistical population, the whole population was selected as the sample, out of which, 170 questionnaires were used and the results of the study were obtained through the examination of them. The results of this study show that the internal auditor's competency, the size of the internal audit department, the interaction of internal auditors with the external auditors, the management support for internal audit, the independence of the internal audit have had a significant relationship, with the effectiveness of the internal audit.