An Iranian Model of Internal Audit Performance Assessment

Document Type : Research Paper

Authors

1 Associate Professor of Accounting, Tehran university, Tehran, Iran

2 Phd Student of Accounting, Tehran university, Tehran, Iran

Abstract

Preventing from and fighting against speculation, fraud and financial mismanagement are as bases of a resistance economy system. Internal audit is a mechanism that can play an important role in paving the way for preventing fraud and financial mismanagement, through ensuring the internal controls effectiveness. Such a mechanism itself must work effectively to handle this role. According to internal auditing standards, infrastructure performance assessment helps internal auditing management to improve the performance quality. This study adopts a classic basic theory approach to extract the model of internal audit executives' view from performance assessment of internal audit in Islamic Republic of Iran. The model shows that legitimacy is the main concern of internal audit managers, which is extracted from interview data using classic basic theory method. It is the first time that this concept presented in the field of assessing internal audit performance studies.

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Main Subjects

References

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Empirical Research in Accounting
Volume 9, Issue 3 - Serial Number 33
December 2019
Pages 101-121

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History

  • Receive Date: 13 January 2018
  • Revise Date: 02 April 2018
  • Accept Date: 08 April 2018

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