The role of internal audit quality in the fight against corruptionWith emphasis on the components of resistance economics

Today, achieving economic growth and development is one of the main and important goals of all countries, including Iran. Due to the special conditions of Iran and the existence of sanctions, achieving economic growth is faced with its own limitations, so that in order to achieve economic growth welfare, such as creating models tailored to the country's conditions and also following it has become important for the country. Has been. The research hypotheses were analyzed by structural equation modeling using Smart PLS software. According to the purpose of the research, the statistical population is employed auditors and a member of the Internal Audit Association. The main hypothesis of this study is to establish a significant relationship between internal audit quality factors and effective elements of corruption. Considering that the amount (T-Value) is 35.768, so it is based on confirming the main hypothesis of the research. Users of financial statements, especially investors and creditors, often hold independent auditors accountable for detecting financial statements. Independent auditors, by professional standards, can only reasonably assure that their financial statements are free from material misstatement due to error or fraud. In the post-Enron era, investors expect independent auditors to make all material misstatements. , Detect and report errors and fraud. However, independent auditors in compliance with professional standards can only reasonably ensure that the financial statements are free from material misstatement.