1
Associate Professor of Accounting at AL Zahra University, Iran
2
Ph.D. Student of Accounting at AL Zahra University, Iran
Abstract
In this research have been investigated role, effectiveness and evaluation of internal audit in the Offshore Oil Company as a subsidiary of the national oil companies. In this study, a questionnaire that its reliability and validity has been confirmed, is used to collect data. The population studied in this research was included managers, directors, supervisors, authorities, senior specialists, external auditors and internal auditors of Iranian Offshore Oil Company's headquarter and six operation areas in 1393 year. To test the hypotheses of this study is used T-test. The findings showed that the internal auditor has failed to play its role well in the company and that function is not effective and current performance of internal audit is not in accordance with the its expected role.
Soleimani Amiri, G., & Hasani Azar Daryani, E. (2018). Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company. Accounting and Auditing Research, 10(38), 21-38.
MLA
Gholamreza Soleimani Amiri; Elham Hasani Azar Daryani. "Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company". Accounting and Auditing Research, 10, 38, 2018, 21-38.
HARVARD
Soleimani Amiri, G., Hasani Azar Daryani, E. (2018). 'Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company', Accounting and Auditing Research, 10(38), pp. 21-38.
VANCOUVER
Soleimani Amiri, G., Hasani Azar Daryani, E. Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company. Accounting and Auditing Research, 2018; 10(38): 21-38.
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