The Role of Internal Control Mechanisms and Supply Chain Quality Risk Management in Improving Financial Performance

The purpose of the study was to investigating the role of internal control mechanisms and supply chain quality risk management in financial performance. The study population which was an applied and descriptive-survey research was composed of 102 managers and financial managers of Active food industry companies in Tehran. Questionnaire was used to collect data. After data analysis by SPSS and Smart PLS, findings suggested that: the impact of internal control mechanisms on Financial Performance was mediated by and supply chain quality risk management. Also, the direct impact of internal control mechanisms on Financial Performance was confirmed. The results showed that in the current situation of the country, despite the heavy economic sanctions, supply chain risk management and internal control mechanisms can be used to reduce the failures caused by various risks that lead to great financial losses. These two tools can be used to help improve the financial performance of private sector companies whose economic development depends on their growth and development.