The role of internal quality control in increasing investment efficiency

The purpose of this study is to investigate the role of internal control quality in increasing investment efficiency. The statistical population of the study is companies listed on the Tehran Stock Exchange. Investment is, in fact, a flow that is determined by all projects that have a positive net present value or an internal rate of return higher than the interest rate. Internal controls have a variety of applications depending on the business unit strategy. As the size of the organization expands, its control processes become more specialized and complex. After removing the restrictions, 77 companies were selected as a sample. The time period of the present study is between 1393 and 1397. To test the hypothesis, panel regression method and EViews software were used. The results show that the quality of internal control has a significant effect on investment efficiency.