Study for Value-Added Role of Internal Audit

Subject Areas : Management Accounting

احمد مدرس ¹ , محمدعلی بیداری ²

1 - ندارد
2 - عهده دار مکاتبات

Received: 2011-08-24 Accepted : 2011-12-27 Published : 2011-12-22

Keywords: Internal audit, Value-Added,

Abstract :

In this study, value-added role of internal audit in companies admitted in TehranStock Exchange were investigated. Based on research framework of Roth, existenceof seven Properties include: Departmental organization, Staffing and workenvironment, Risk assessment, Services provided, Performance measures of theinternal audit function, Marketing the internal audit function and Reinventing theinternal audit function in the internal audit units were studied with answers from 164questionnaires completed by internal audit staff and senior managers of companies in1389.Results shows that except "Performance measures of the internal auditfunction", other Properties there are to some extent and this unites haven't valueaddedrole.