M.A. Thesis:

Evaluating the Effectiveness of Internal Control Deployment on Internal Audit Schemes in Municipal Authorities

Abstract: The purpose of this study was to determine the effectiveness of the internal control deployment on the internal audit unit of Municipality. The purpose of this study is applied and is descriptive-methodical in terms of method. The internal audit questionnaire and the internal control deployment questionnaire were used to collect the research data and to test the hypotheses. The statistical population of this study is the internal audit unit of the Municipality, whose number is 72. Due to the low number of population, the sampling method in this study was a total number of 72 individuals.SPSS software was used to test the correlation of hypotheses. According to the results of hypothesis testing, in the main hypothesis, there is a significant relationship between the establishment of the internal control unit and the internal audit unit in Municipality. Therefore, this hypothesis is accepted. In the first hypothesis, An effective control environment can increase the confidence of an independent auditor in internal control and reliability of audit evidence in municipalities. Therefore, the first sub-hypothesis is accepted. In the second hypothesis, there is no significant relationship between risk assessment and internal audit unit in Municipality. Therefore, this hypothesis is rejected. There is a meaningful relationship between the control activities and the internal audit unit in Municipality. This hypothesis is confirmed. There is a significant relationship between information and communication and internal audit unit in Municipality. Therefore, the fourth sub-hypothesis is confirmed and accepted. There is no meaningful relationship between monitoring and internal audit unit in Municipality. This hypothesis is also rejected. Keywords: Internal control, internal audit, control environment, Risk assessment, Control activities, Information and communication, monitoring.

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