Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company

In this research have been investigated role, effectiveness and evaluation of internal audit in the Offshore Oil Company as a subsidiary of the national oil companies. In this study, a questionnaire that its reliability and validity has been confirmed, is used to collect data. The population studied in this research was included managers, directors, supervisors, authorities, senior specialists, external auditors and internal auditors of Iranian Offshore Oil Company's headquarter and six operation areas in 1393 year. To test the hypotheses of this study is used T-test.
The findings showed that the internal auditor has failed to play its role well in the company and that function is not effective and current performance of internal audit is not in accordance with the its expected role.