M.A. Thesis:

Factors affecting the size of internal auditors

Abstract Internal audit is considered as one of the supervisory and control mechanisms of business units, which is based on corporate governance mechanisms that have been introduced as a requirement to the stock market companies in the form of regulatory standards since 2012, to increase the quality of disclosure of information, consistent with the audit of financial statements Independent auditors will lead. The purpose of this study was to investigate the effect of factors affecting the size of internal auditors. This research was conducted for a period of 5 years between 92 and 96 years. In this study, financial leverage and asset return rate have also been used as a control variable. The sample data of the studied companies were classified and analyzed by Excel software using the software of Ivyz. The results of the study showed that there is no relationship between the concentration of ownership and cash assets with the size of internal audit, but there is a positive and significant relationship between the size of the company and the size of the audit committee, the relationship between the size of the company and the size of the internal auditors can be The reputation of companies and the complexity of these companies requires more control. As well as the relationship between the audit committee and the size of internal auditors can also be considered as the complementary role of internal auditors to audit committees and the alignment of the control role of the two groups of internal corporate governance. The company focuses on ownership, the committee :

Keywords: Internal Audit Size, Audit Size, Cash Assets