The role of internal control systems on ensuring the stability of financial performance

Investigating the role of internal control systems on the stability of financial performance is the aim of this study. To calculate the stability of financial performance, two measures of return on assets and return on equity have been used. The variable of internal control systems was measured based on the questions of the questionnaire. In this study, the companies admitted to the Tehran Stock Exchange during the years 1390 to 1401 are considered as the statistical population of the research. In the second part, where we have to use a questionnaire for the independent variable, the statistical population includes internal auditors in 1402, which is calculated based on Cochran's formula, and 153 companies were selected as a statistical sample. Probability and simple random sampling method is used and the sample size was determined according to the limited population and Cochran's sample calculations of 210 people. Also, econometric techniques and Eviuse software have been used to test the hypotheses. The findings of this study showed that internal control systems, internal control environment, risk assessment, control activities, information and communication, internal monitoring have an effect on the stability of financial performance. Based on the findings of the study, it can be seen that managers should improve the internal control environment and increase their knowledge and expertise in the field of internal control environment. This principle will reduce financial risk.