Evaluation the effective Factors associated with Internal Audit Effectiveness in listed companies on Tehran stock exchange

In recent years, internal audit has been faced with a lot of growth and developments and internal auditors have been able to follow organizational effectiveness and growth. The purpose of this study is to evaluate the effective Factors associated with internal audit effectiveness in listed companies on Tehran stock exchange.
This study is a descriptive research and its statistical population includes internal auditors of companies listed on the Tehran Stock Exchange. A total of 62 people were
selected as the sample of research based on Morgan table and in accordance with simple random sampling approach. In this research, questionnaire was used to collect the data.
Results and research findings indicate that internal audit staff qualifications, independence of internal auditors and the relationship between internal auditors and independent auditors have effect on internal audit effectiveness.