internal audit function at Iran university of Medical Sciences and Tehran university of Medical Sciences

The main purpose of this study is identifying the internal audit function at Iran university of Medical Sciences and Tehran university of Medical Sciences. The other purpose of this research is providing an insight to the current and future internal audit activities of the university for next 5 years. So, internal audit functions were derived from the related resources of internal audit and literature review. Then, in order to identify the key internal audit function in the universities, two major functions (assurance and consulting) had surveyed from related internal audit individuals at Iran and Tehran universities of Medical Sciences. The survey were done by distribution of 80 questionnaires among knowledgeable and related people to internal audit of both universities such as internal auditors, chief financial officers and deputy finance, financial experts in 1393 and the results were analyzed using appropriate statistical tests. The results show that assurance activities are more important than consulting activities and more times and efforts are dedicated to financial and compliance auditing. But respondents believe that activities related to assurance function are not sufficient for both universities and investigating their prospective about the future activities of the internal audit shows that internal auditors are expected to perform operational and consulting internal audit such as governance, control and special projects based on management needs.