Presentation and Explanation of The Cultural Model of Internal Audit Development in Iran

The purpose of this research is to know and understand the current situation of internal audit in Iran and to identify the components and finally to present and compile a suitable cultural model in organizations on the development of internal audit according to the conditions of Iran. For this purpose, the proposed model was examined and first by using the method of content analysis, literature and theoretical foundations to identify the primary components and the coding method and foundation data theory to identify the final cultural components related to the development of internal audit in Iran and from The Delphi method was used for its validation.The findings of the research showed that the cultural components in organizations can be effective in the development of internal audit in Iran: Includes: 1-organizational factors including: 1-component; 2-Extra-organizational factors including 5 components 3- Individual factors including 5 components 4- Management factors included 10 components and 5- Laws and regulations factors included 4 components. The results of this research can contribute to the improvement, creation and development of internal audit by paying attention to the cultural category in organizations and determining the impact of internal audit on the promotion of culture in Iranian organizations. Also, our research can lead to the improvement of the position of internal auditors, which is also mentioned in the instructions of the Stock Exchange Organization and the internal audit charter, and on the other hand, the opinion of the board members and senior managers on the cultural components that influence the development of auditing attract internal in organizations. Also, the results of this research can help auditors in promoting the organizational culture and attract senior managers to the cultural components affecting the underdevelopment of internal audit.