The effect of implementing internal controls instruction on the level of financial statements user's trust

Current research investigates the effect of implementing internal controls instruction on the of financial statements users` trust (including shareholders, creditors, auditors, financial managers of listed companies, and experts of supervisory institution in securities and stock organization). The required data was collected by using questionnaire based on a sample including 181 users. With the help of questionnaire, the type of effect and level of significance of internal controls instruction, dimensions and factors forming it were reviewed within framework of 6 groups including control environment, risk assessment, control activities, information and communication, monitoring, and internal controls report. The Results of data analysis (allying Wilcoxon tests and one-sample T-test) show that all the factors, dimensions and finally all the internal controls instruction have a positive increasing effect on the users` trust and also all of them are significant.