A Survey on Key Components of Internal Audit

بررسی‌های حسابداری و حسابرسی. 2018;25(1):135-158 DOI 10.22059/acctgrev.2018.249557.1007794


Journal Homepage

Journal Title: بررسی‌های حسابداری و حسابرسی

ISSN: 2645-8020 (Print); 2645-8039 (Online)

Publisher:  University of Tehran

Society/Institution: University of Tehran, Faculty of Management

LCC Subject Category: Social Sciences: Commerce: Business: Accounting. Bookkeeping | Social Sciences: Finance

Country of publisher: Iran, Islamic Republic of

Language of fulltext: Persian

Full-text formats available: PDF



Bita Mashayekhi (Associate Prof. in Accounting Faculty of Management University of Tehran, Iran)
Alemeh Yazdanian (Ph.D. Candidate of Accounting, Faculty of Management, University of Tehran, Tehran, Iran)


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 12 weeks


Abstract | Full Text

Literature shows that a great number of research about different areas of internal audit have been accomplished; however, there is no any framework for the key elements of the internal audit neither in Iran nor in other countries. In this research, to determine the key components of the internal audit, the literature is assessed utilizing the content analysis; then the key elements of the internal audit are classified into some concepts and factors. Ultimately, in order to validate these concepts and factors, the Delphi Method is employed to evaluate the opinions of internal audit experts and professionals. The results show five concepts, including key features of the IAF, managing the internal audit activity, services and role of IAF, professional practices and organizational relationship, and 17 other key factors like competence, interactions with board, audit committee and senior management (management support), outsourcing, employee management, assurance and consulting services, IAF performance evaluation (quality assurance and improvement program), organizational independence, and so forth which are entirely verified by internal audit experts and professionals. This framework relying on the related literature in the field of internal audit could be contributory in describing variables for future studies.