1
Associate Professor, Faculty of Management & Economics, Shahid Bahonar University of Kerman, Iran.
2
MSc student in Shahid Bahonar University of Kerman, Iran.
10.22034/iaar.2012.104688
Abstract
Value-adding internal audit departments need to possess varying attributes. In this study, we investigate eight attribute that create Value-adding internal audit departments for companies listed in Tehran Stock. Questionnaire techniques, after confirmation of validity and reliability, were used to collect data from respondents. The findings of this study indicated that the organizational position of internal auditors, training, working environment, risk assessment, diversity of services, performance evaluation, advertising, and use of new methods and technologies influence the effectiveness of internal auditors and lead to added value of internal audit departments for companies. Also, our findings provide a conceptual model for creating maximum value of internal auditing for companies.
Pourheydari, O., & Rezaei, O. (2012). The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange. Accounting and Auditing Research, 4(14), 98-113. doi: 10.22034/iaar.2012.104688
MLA
Omid Pourheydari; Omid Rezaei. "The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange". Accounting and Auditing Research, 4, 14, 2012, 98-113. doi: 10.22034/iaar.2012.104688
HARVARD
Pourheydari, O., Rezaei, O. (2012). 'The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange', Accounting and Auditing Research, 4(14), pp. 98-113. doi: 10.22034/iaar.2012.104688
VANCOUVER
Pourheydari, O., Rezaei, O. The determinants of value-adding internal audit departments in companies listed in Tehran Stock Exchange. Accounting and Auditing Research, 2012; 4(14): 98-113. doi: 10.22034/iaar.2012.104688
)