Investigating the moderating role of the audit committee Characteristics on the relationship between the performance of the internal auditor and the effectiveness of internal controls

Effective internal audit performance, with the help of management and board members to assess and improve corporate governance, internal control and corporate governance processes, create an added value for an organization. the aim of this study is investigating the moderating role of audit committee characteristics on the efficiency of internal auditors performance and the effectiveness of internal controls in Companies Listed in Tehran Stock Exchange. The hypotheses of the study were investigated by sample of 120 in Companies Listed in Tehran Stock Exchange during the period from 1392 to 1398. in this regard, two hypotheses were formulated.the results of the first hypothesis indicate that the size of the audit committee will moderate the positive and significant relationship between internal audit unit size and internal controls effectiveness as well as the results of the second hypothesis of study indicate that the audit committee financial expertise is positively and significant between internal audit committee characteristics and internal controls; thus, it is necessary to provide a more serious consideration of the quality of the internal audit committee.