Convergence towards internal audit effectiveness in the BRICS Countries

نویسندگان
چکیده

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Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...

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ژورنال

عنوان ژورنال: Journal of Economic and Financial Sciences

سال: 2017

ISSN: 2312-2803,1995-7076

DOI: 10.4102/jef.v9i2.61