Stakeholder's Effect on Evaluating the Effectiveness of the Internal Audit in Iran

The need to interaction between management, external auditors, the audit committee and internal audit as four components of corporate governance is important. The internal audit has always been considered as a source for other components and It has usually working relationship with these components. The purpose of this study is to determine factors assessing the effectiveness of internal audit in Iran with emphasis on internal auditor stakeholders. In this study, the One-Sample T-Test and factor analysis were used. Based on factor analysis, the most important factors that should be considered in evaluating the effectiveness of internal audit in relation to the stakeholders are:Satisfaction Management and Interaction with the Audit Committee, Cooperative relationship with the the external auditor,Management support,examine The behavior of the external auditor and External auditors rely on internal audit reports and Discuss about the plans.