Internal Audit Position and Its Performance Processin Iran’s Bank System

Purpose of the article is  examining internal audit position and its performance process in Iran’s bank system. In this study is   defined seven hypothesises that to analyze the data was used descriptive and inferential statistics and using t-test at a confidence level of 0.95 and at the first data collected  by  library method and field studies (using questionnaires and interviews)  on 2015,September. Statistical group includes either governmental or private banks which five of them (out of governmental banks:Melli bank. Out of privates bank:Ansar,Shahr,Sina,Karafarin Banks) are choosen randomly and achieved result stating the first and seventh thesis are been assented in the whole of considerated banks But the second and sixth hypothesizes in Ansar, Shahr, Sina and Karafarin Banks, third hypothesis supporters in  Ansar,Shahr and Sina Banks and fourth hypothesis in Ansar, shahr and Karafarin Banks, fifth hypothesis  in Ansar and Shahr Banks are accepted.