Investigating the Role of Internal Audit on Risk Control

In today's world, in many organizations and entities, internal auditing and risk management play a part as part of the organization's structure. There have always been discussions about these roles since the beginnings of corporate governance. In these discussions, however, it is always supported that both internal audit and risk management are essential for organizations and companies. In this study, the role of internal audit on risk management is investigated. In the present study, first, the findings of descriptive statistics of the research variables were reported, then using simple linear regression analysis, the relationship of the research variables and the effect of each on the dependent variable, were analyzed. It's 1396. The panel data were analyzed by linear regression model using EViews10 statistical software. The results of data analysis showed that internal audit has significant effect on risk management and the risk management process has significant effect on internal audit planning. The results also show that internal audit plays a very important role in risk management that organizations and companies should not neglect to further their goals.