List of Articles حسابرسان داخلی Open Access Article Abstract Page Full-Text 1 - The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors Ghazale Seifi Roya Darabi Ahmad Heshmati Open Access Article Abstract Page Full-Text 2 - Independence of the Internal Auditor; Approaches to Processes that Reduce the Silence and Courage of Internal Auditors جواد بابایی خلیلی محمدرضا عبدلی حسن ولیان Open Access Article Abstract Page Full-Text 3 - Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran Hojjatollah Salari Leila Raeisi Afsaneh Gholami Aavam Abadi