The effect of the characteristics of internal audit performance and the characteristics of the audit committee on the quality of internal control

This research investigates the relationship between the audit committee's activities and the audit committee's characteristics on the quality of the internal control system in companies admitted to the Tehran Stock Exchange. The current research was semi-experimental regarding practical purpose and data collection method. To analysis the data from the panel data fan, it was done in the period of ۲۰۱۳-۲۰۱۷. The statistical software used was Eviews and the statistical population of the research was all the companies accepted in the Tehran Stock Exchange. The results of the research showed at the ۹۵% confidence level that there is a significant relationship between the size of the audit committee and the type of audit institute with the quality of internal control. Also, the number of members of the audit committee has a significant relationship with the quality of internal control (weakness at the general level) and finally, the type of audit institution has a relationship between the activities of the audit committee (the number of members of the audit committee) and the quality of internal control (weakness at the general level and weakness at the income level). According to the results obtained from the hypothesis test, it can be concluded that the size of the audit committee and the type of audit institution are effective on the quality of internal control, but considering the number of members of the audit committee, this effect has not been effective on the internal control criteria and its indicators. It is suggested that the number of members of the audit committee be increased and stricter laws be adopted to oblige all companies to have an audit committee.

کلیدواژه ها:

internal audit performance ، internal control defects ، audit committee ، auditor skill