Explain the effective internal audit model based on the perspectives and strategy of the financial reporting cycle (using Delphi technique and structural equations)

Internal audit has an important and vital role in managing and directing the operations of the organization; However, the young age of the audit profession has brought many challenges to its implementation and has caused many aspects such as the quality of internal audit and the challenges of its implementation and implementation in Iran, are not properly explained; Therefore, in order to explain and comprehensively describe the various aspects of internal audit in Iran and its promotion strategies, the purpose of this study is to explain the effective internal audit model based on the perspectives and path of the financial reporting cycle. The methodology of this research is descriptive-survey. The statistical population are members of the Iranian Society of Certified Public Accountants and the selected sample includes 391 persons. Research data have been tested using Delphi technique and structural equations. In this regard, based on Delphi technique, 51 indicators were identified in nine categories, including audit operations, auditor independence, size of internal audit unit, planning, audit experience, history of internal audit unit, competence and competence, communication skills and accountability. Categorized. Then the data were analyzed by structural equation technique using PLS software. The results of the research indicate that 44 of the mentioned indicators have been accepted. The results of data analysis showed that all nine criteria related to the quality of internal audit have a direct and significant relationship with the quality of internal audit and are effective factors on the quality of internal audit.