The purpose of this research is Model Firm Internal Consequences of the Internal Audit Effectiveness based on a Comprehensive Analysis of Interpretative. In fact, in this study, it was attempted to identify in-company outcomes through elaborate analysis first through an effective internal audit with the participation of the elite in the qualitative target community. The target population in this section was 5 academic experts and then approved / eliminated based on Delphi analysis of identified indicators based on mean and coefficient of agreement. In the quantitative section, the indicators and components identified through the Matrix and Analysis Questionnaire (TISM) and with the participation of four internal auditors of the stock exchange companies were examined to identify the most important outcomes created by internal audit. Prioritize to develop a better understanding of its existence in the internal audit literature. The time period of this research was one year between 2018-2019 years. The result showed the 18 indicators identified in the analysis of meta-synthesis, 4 indices for the two-step analysis of Delphi to reach a saturation point theoretically excluded and a total of 14 indicators into the analysis phase Frakyr interpretative (TISM) that results in this section show Increasing the level of return on assets is the most important internal consequence of effective internal audit.
Paksaz M, Abdoli M. Model Firm Internal Consequences of the Internal Audit Effectiveness based on a Comprehensive Analysis of Interpretative. audit knowledge 2021; 21 (82) : 6 URL: http://danesh.dmk.ir/article-1-2252-en.html
