Study the effect of moral culture on the amount of reliability of internal auditors.

The research aimed to study the effect of moral culture on the amount of reliability of internal auditors. The population in the research is all internal auditors who work in Tehran Securities Exchange Corporations . Sampling in the research is cluster- accidental. The sample was determined from limited population with error level of 0.05 which waz about 113 people . There were four hypotheses . Measurement tool waz a standard questionnaire. The result reveals that perceptions of auditors from moral culture of an institute have effect on the amount of reliability of internal auditors and also its elements which are unwavering confidence ,confidence based on honesty , pervasive confidence. Due to the effect of important in moral culture on increasing the amount of reliability of internal auditors , it is shown that improvement of auditor's perception from moral culture can be a great step in promoting auditing job and should be considered by companies and managers.