Investigating the impact of social responsibility of companies and professional ethics of auditors on the effectiveness of internal audit

The purpose of this research is to investigate the impact of social responsibility of companies and professional ethics of auditors on the effectiveness of internal audit in companies admitted to the Tehran Stock Exchange. The research method was a descriptive survey and data collection was done in the field and a questionnaire was used. The statistical population including managing directors, financial managers, accountants, auditors and internal inspectors was selected by simple random sampling in the number of 260 people.Then, regression model and structural equation model have been used to test the research hypotheses. The findings of the research indicate that the level of social responsibility of companies and the professional ethics of auditors affect the effectiveness of internal audit. Therefore, it can be concluded that the basis of changes in corporate social responsibility and professional ethics of the effectiveness of internal audit reports in companies can be explained.