Study for Value-Added Role of Internal Audit

In this study, value-added role of internal audit in companies admitted in Tehran Stock Exchange were investigated. Based on research framework of Roth, existence of seven Properties include: Departmental organization, Staffing and work environment, Risk assessment, Services provided, Performance measures of the internal audit function, Marketing the internal audit function and Reinventing the internal audit function in the internal audit units were studied with answers from 164 questionnaires completed by internal audit staff and senior managers of companies in 1389.Results shows that except "Performance measures of the internal audit function", other Properties there are to some extent and this unites havent valueadded role.