Presenting The Development Model Of The Internal Audit Profession Using Structural Equation Analysis

Internal audit in Iran is not well developed and its current situation includes the small number of professionals and the unreasonable allocation of resources, which leads to the fact that the internal audit units are not large enough to be able to perform all their tasks successfully. The purpose of this research is to provide a model for the Development Of The Internal Audit Profession Using Structural Equation Analysis.  The results of the research showed that the causal conditions on the development of the internal audit profession have an effect of about 64%, the strategies on the results about 85%, and the intervening conditions on the strategies have an effect of 74%. Also, the lowest influence related to background conditions on strategies is equal to 14%, but the development of internal audit profession does not affect strategies statistically, so this category is removed from the model. The findings of this research determined that, in general, the role of internal audit in the integrated reporting process has not yet been determined, so the progress of this profession depends on how they play a role in the internal control system.