The Effect of Critical Success Factors on the Performance of Internal Audit

Critical Success Factors in a variety of issues are important because they help managers and key stakeholders of the organization focus on specific issues rather than focusing on the multiple types of environmental variables and make the organization's capabilities more efficient. The purpose of this study is to investigate the impact of Critical success factors on the performance of the internal audit system. In this study, Critical success factors and performance evaluation model, based on Rajabi study (2019) are considered. Accordingly, the statistical population of this research is all 32 active and present companies listed in Tehran Stock Exchange in the field of oil, gas and petrochemical in 1397. Given the presence of 3 to 5 members of the board of directors and the audit committee of these companies, the total number of samples or individuals is 265 persons, of  the questionnaires distributed among these individuals,185 healthy questionnaires were tested. Factor analysis and regression analysis were used to analyze the data. The results show that all three behavioral, contextual and structural components of critical success factors influence the performance of the internal audit system, but the structural component has a greater impact on performance than other components. The results also showed that in terms of behavioral component, Comprehensive Communication Resources Index, in terms of contextual component, Indicator of Out-of-Organization Financing required and in the structural component, the information systems upgrade index has a greater impact on performance.