Document Type : Original Article
M.A. in Accounting, Islamic Azad University, Khorramabad Branch, Iran
Accounting Department, Islamic Azad University, Khorramabad Branch, Iran
With an overview on human life, the position of accounting and access to financial information as a need is obvious. The transition and development of these needs over time and the effort to achieve better results in the future and better planning have been among the factors affecting the development of accounting. The main purpose of this study is to investigate the relationship between internal audit characteristics and internal control in companies listed on the Tehran Stock Exchange. The statistical population includes 135 companies from the companies listed on the Tehran Stock Exchange during the period 2014 to 2018. The results of this study show that there is a significant relationship between the characteristics of internal audit and the effectiveness of internal control.