Model for Measuring the Performance of International Audit System

This research has been targeted to identify indicators for measuring the performance of the internal audit system in the form of a model with a mixed approach in listed companies active in the oil industry.

The present research is applied in terms of purpose and in terms of collecting descriptive-survey information and data analysis method. Given the sensitivity and importance of the oil industry and its key role in the Iranian economy, the statistical population of this study is the members of the board of directors and the audit committee of these companies.

The results represent 45 indicators for the sum of key performance factors (6 input components, 6 process components and 33 output components). To collect data and determine the role of each variable in the research topic, 216 questionnaires were distributed among the target population.

The results of this study indicate the presentation of a model for measuring the performance of the internal audit system in the form of a system model using the 3P approach. Paying attention to these indicators ensures the performance of the unit and, consequently, the industry in order to achieve its goals and missions.