The Impact of internal Audit skills on the Implementation of Internal Audit Recommendations by chief audit executive

Document Type : Original Article


1 Assistant Professor of Accounting, University of Shahid Beheshti, Tehran, Iran

2 M.Sc.of Accounting, University of Shahid Beheshti, Tehran, Iran.


The present study examines the ability of internal auditors in motivating the audience, conveying the message and oral presentation on the acceptance of their recommendations by the internal auditor, members of the audit committee and members of the board. The present research in terms of purpose is in the category of applied research, In terms of method and nature, it is of descriptive- survey type. The statistical population includes internal auditors, internal audit managers and audit committee members. The research has happened in the first quarter of year 1400. The statistical population of the study is indeterminate and the statistical sample was determined randomly using the Cochran formula of 384 people. For testing our hypotheses we used Structural equation modeling The results of hypothesis testing showed that motivation and message transmission skills have a positive and significant effect on the acceptance of internal auditors› suggestions. The results of the study indicate that the application of persuasive skills by internal auditors can increase the likelihood of accepting their suggestions. The results also indicated that gender, experience and organizational status were associated with acceptance of auditors› recommendations.


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