Investigating the components of assessing the internal auditi effectiveness in Iran

Since adding value to the organization is the main goal of internal audit, So it should be effective, therefore, it is important to recognize the components in evaluating the effectiveness of internal audit in Iran. The main purpose of this study is to determine the criteria for evaluating the effectiveness of internal audit in Iran. Questionnaire was the Data collection for this study. In this study, One- Sample T-Test and Friedman were used for analysing data. The findings show that there are Three important factors in assessing the effectiveness of internal audit in Iran according to the respondent's view point: 1) Having oral communication, writing, listening and Interpersonal skills are necessary for internal auditors in performing their tasks; 2) the lack of restrictions of internal audit on access to documents, personnel, assets, sectors and resources, 3) Having objective and unbiased viewpoints and avoiding to present assurance services for an activity that had previously been in charge of it, respectively. Also Considering that one of the internal audit functions is Implementation of management audit, Components mentioned in this research could also be used to assess the effectiveness of management audit.