Investigating the position of internal audit on the level of conservatism of companies

Internal audit is considered as one of the main mechanisms within the corporate governance organization. The purpose of this study is to investigate the position of internal audit on the level of conservatism of companies. This research is applied in terms of purpose type and post-event type in terms of experimental research method. In post-event research, possible relationships between variables are studied by observing the existing conditions, in which the cases studied have occurred in the past and cannot be manipulated by the researcher. The research period is from the time of the requirement of the existence of audit committees, ie the beginning of 1394 to 1397, and their analysis was done from Excel and Eviews9 software. The results of the survey data show that there is no positive and significant relationship between financial expertise of internal audit members, independence of internal audit members and experience of internal audit members and conditional conservatism.