1
Accoumting, Islamic Azad University, Science and Research Branch, Invited faculty member of Parandak Institute of Higher Education
2
M.A Auditing, Parandak Institute of Higher Education
10.22034/iaar.2020.107131
Abstract
Purpose of the article is examining internal audit position and its performance process in Iran’s bank system. In this study is defined seven hypothesises that to analyze the data was used descriptive and inferential statistics and using t-test at a confidence level of 0.95 and at the first data collected by library method and field studies (using questionnaires and interviews) on 2015,September. Statistical group includes either governmental or private banks which five of them (out of governmental banks:Melli bank. Out of privates bank :Ansar,Shahr,Sina,Karafarin Banks) are choosen randomly and achieved result stating the first and seventh thesis are been assented in the whole of considerated banks But the second and sixth hypothesizes in Ansar, Shahr, Sina and Karafarin Banks, third hypothesis supporters in Ansar,Shahr and Sina Banks and fourth hypothesis in Ansar, shahr and Karafarin Banks, fifth hypothesis in Ansar and Shahr Banks are accepted.
Moshtari Doust, T., & Asnad, F. (2020). Internal Audit Position and Its Performance Process
in Iran’s Bank System. Accounting and Auditing Research, 12(45), 187-200. doi: 10.22034/iaar.2020.107131
MLA
Toraj Moshtari Doust; Fatemeh Asnad. "Internal Audit Position and Its Performance Process
in Iran’s Bank System". Accounting and Auditing Research, 12, 45, 2020, 187-200. doi: 10.22034/iaar.2020.107131
HARVARD
Moshtari Doust, T., Asnad, F. (2020). 'Internal Audit Position and Its Performance Process
in Iran’s Bank System', Accounting and Auditing Research, 12(45), pp. 187-200. doi: 10.22034/iaar.2020.107131
VANCOUVER
Moshtari Doust, T., Asnad, F. Internal Audit Position and Its Performance Process
in Iran’s Bank System. Accounting and Auditing Research, 2020; 12(45): 187-200. doi: 10.22034/iaar.2020.107131
)