Investigating and ranking of factors affecting the quality of internal audit performance

The present study was conducted to investigate and rank the factors affecting the quality of internal audit performance. This study is considered as an applied research in terms of purpose, descriptive-analytical in terms of analysis and has used library studies for data collection. The effective factors have been investigated using panel data-based regression method and Excel, EViews and R have been used to analyze the data. The statistical population used in this study includes the financial information of 99 companies listed on the Tehran Stock Exchange annually for the years 2009 to 2021. Also, Expert Choice software and AHP method, one of the multi-criteria decision making methods and sub-branch of the McDm (multi-criteria decision making), have been used to analyze and rank the data. The results show that the variables of board size, number of board meetings, audit committee hard work, industry competition, the ratio of foreign sales to total sales, board independence, size of audit committee, type of audit report, cycles of internal auditors and company size, ethics, continuous auditing and stress in the estimation model have a positive and significant effect on the dependent variable, ie the quality of audit performance.In the ranking stage, the size of the company, the size of the audit committee, the type of audit report, the independence of the board, the ratio of external sales to total sales, the number of board meetings and the number of committee meetings have greatest effect on the quality of internal audit performance, respectively.