Ethical Guidelines for Internal Audit Reporting Lines

The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for the research was collected by a questionnaire from the senior internal audit managers of 182 companies listed on the Tehran Stock Exchange in 1399 and Smart PLS software was used to analyze the data. The results show that there is a positive and significant relationship between the perceptions of internal audit managers about the activities related to reviewing governance and their relationship with the appropriate authority. Also, there is a positive and significant relationship between the use of information technology and the relationship between internal audit managers and the appropriate reference. Examining ethical guidelines based on preference, law, and principles provides a clearer picture of internal auditing and helps implementers, researchers, and legislators to facilitate impartiality and independence in the internal audit process.