Effective factors on the effectiveness of internal auditing in improving internal controls Case Study: Banks and Government Companies of West Azarbaijan

Now, the scope of internal audit is much more developed than before. In this type of audit, the effectiveness and efficiency of business transactions, the role of activities to improve processes and operations of the company, risk management and monitoring customer satisfaction is considered. This new task comes with the same old function of searching and discovering fraud. In the present study, the effect of factors such as independence, senior management support, competence and competence, size of the internal audit unit and the relationship with independent auditors on the effectiveness of internal audit in companies and government banks in the West Azerbaijan province were investigated. Information about variables was collected by using the standard questionnaire of the statistical population of the managers and internal auditors of 26 companies and the state bank of the West Azarbaijan province. In this research, two types of questionnaires, one type of managers, and another type of internal audit unit personnel were distributed among managers, chief executives and internal auditors of banks and government companies in the province, and 26 version of the questionnaire completed by managers and 73 completed questionnaires completed. Received from internal auditors. The research data were evaluated using multivariable regression analysis and the results showed that the support of senior management, competence and competence, relationship with independent auditors, independence and size of the internal audit unit had the most to the least effect, respectively.