The relationship between the mental structure of independent auditors and the continuous audit process

Internal audit plays an important role in the efficiency and effectiveness of the internal control system of organizations. Internal auditing should provide management with accurate information about the effectiveness of risk management and internal controls, including compliance with organizational rules and regulations. The demand for auditing in the reporting process can be justified under conditions of conflict of interest, significant economic consequences, complexity of economic activities and lack of direct access. The purpose of this study is to investigate the relationship between internal auditors' mental structure and improve the independent audit process. The research hypothesis was analyzed by structural equation modeling using Smart PLS software. According to the purpose of the research of the statistical community, auditors working in the auditing organization and auditing firms are considered members of the Iranian Society of Certified Public Accountants. The number of respondents was 304. Also, if the internal audit performance is strong, fully complying with the code of professional conduct will make the process of independent audit performance and reporting better, more efficient and more effective, and also the proper and optimal performance of internal auditors will lead to lawsuits. Legal and judicial prevention should be avoided and the process of companies' business history and income should be improved, why independent auditors have a more complete view of the company's accounting performance.