Explaining the Effect of Audit Committee Characteristics on the Quality of Internal Control in companies listed in Tehran stock exchange.

This study was conducted with the aim of investigating the effect of internal audit and audit committee performance characteristics on the quality of internal control in companies admitted to the stock exchange. The research method of the current study is quantitative and descriptive-correlation type, and in terms of practical purpose and in terms of data collection method, it was semi-experimental research. In order to analyze the data, the panel data model was used in the period from 2015 to 2021. The results of the research showed that there is a significant relationship between the size of the audit committee and the type of audit firm with the quality of internal control. Also, the number of members of the audit committee has a significant relationship with the quality of internal control, and finally, the type of audit institution modifies the relationship between the activities of the audit committee and the quality of internal control. According to the results, it can be concluded that use of experts in the audit committee leads to the reduction of weaknesses and improvement of quality in the internal control system.