چکیده:
The main objective of this study is to evaluate the impact of the implementation of the recommendations of the Audit Committee characteristics of internal auditing in companies listed on the Tehran Stock Exchange. The sample included 150 companies listed in the Tehran Stock Exchange. To test the hypothesis using multiple linear regression is used. The findings show that; between the characteristics of the audit committee; independence, expertise and knowledge, meetings, the size of the Audit Committee, and implement the recommendations of the internal audit, there is a significant positive relationship. The results show that also between senior management features; support for the management of the internal audit unit and reduce the influence of management on the appointment of the head of internal audit units by implementing internal audit recommendations, there is a significant positive relationship.
خلاصه ماشینی:
The findings of the research show that there is a positive and significant relationship between audit committee characteristics, including audit committee independence, audit committee expertise and knowledge, audit committee meetings, audit committee size, and the implementation of internal audit recommendations.
Given the aforementioned points, the main objective of this research is to examine the impact of audit committee characteristics on the implementation of internal audit recommendations in companies listed on the Tehran Stock Exchange; and an attempt will be made to answer whether the characteristics of the audit committee, namely independence, expertise and knowledge, size, and audit committee meetings, can affect the implementation of internal audit recommendations or not.
Their findings show that the number of audit committee meetings, the percentage of financial experts among audit committee members, and the reporting of independence and quality assurance review stages (internal audit functions) are related to the probability that the company will implement enterprise risk management stages [23].
Also, this result is consistent with the findings of the research conducted by Callahan and Sivello (2010), stating that the presence of specialized experts with financial knowledge among the audit committee members is related to internal audit effectiveness and the probability that the company implements enterprise risk management stages.
Additionally, this result is consistent with the findings of the research conducted by Callahan and Sivello (2010), stating that the number of audit committee meetings is related to internal audit effectiveness and the probability that the company implements enterprise risk management stages.
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