The Impact of Risk Management Process Effectiveness on Risk-based Internal Audit Practice

Department of Accounting, Garmsar Branch, Payam Noor University, Garmsar, Iran.

Department of Accounting, Dam.C., Islamic Azad University, Damavand, Iran.

Department of Financial Management, Esf.C., Islamic Azad University, Esfarayen, Iran.

Master degree student in Small business management in international markets Università degli studi di Ferrara.