The Impact of internal Audit skills on the Implementation of Internal Audit Recommendations by chief audit executive

The purpose of this study is to investigate the ability of internal auditors in motivating, educating and presentation on the acceptance of their recommendations by the internal audit managers, audit committee members and board members.

The present research in terms of purpose is in the category of applied research, In terms of method and nature, it is of descriptive- survey type. The statistical community includes internal auditors, internal audit managers and audit committee members. The research has happened in the first quarter of year 1400. The statistical community is unlimited and Population size of statistical samples happens to be 384 with Cochran formula and samples have chosen accidentally. For testing our hypotheses we used Structural equation modeling.

Path analysis shows using motivation and education skills have positivite and meaningful relationship with accepting internal audits recommendations by management.

The result of this study shows that using persuasive skills can improve possibility of accepting internal audit recommendations. The results also shows that Gender, Experience and Organizational position are related with implementing internal audits recommendations.