Abdul Kheliq, R. , & Ajin Kia, B. (2010). Empirical research in accounting: methodological view. First Edition. Translation of Namazi, Mohammad. Shiraz: Shiraz University. (In Persian).
Al-Twaijry, A. , Brierley, J. , & Gwilliam, D. (2004). An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector. Managerial Auditing Journal, 19 (7) , 929–944.
Alzeban, A. , & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23 (2) , 74–86.
Audit Organization. (2010). Internal audit performance audit, auditing standard No. 610. Auditing Standards Committee. (In Persian).
Bagherpourvalshani, M. , Jahanbani, M. , & Zafarzadeh, S. (2012). An empirical model for implementing and implementing risk-based internal audits in Iran. Accounting and Auditing Studies, 6 (4) , 1-31. (In Persian).
Boskou, G. , Kirkos, E. , & Spathis, C. (2017). Internal audit disclosure regarding to external audit in Greece. In Advances in Applied Economic Research, (pp. 691-703). Springer, Cham.
Dawani, Gh. (2013). We and the internal audit in the 21st century. Internal Auditors, 1 (1) , 15-18. (In Persian).
Etemadi, H. , Rajabi, R. , & Moghadam, A. (2017). Internal audit professionalism. Management Accounting and Auditing Knowledge, 6 (23) , 169-186. (In Persian).
Institute of Internal Audit. (IIA). (2000). The Standards for the Professional Practice of Internal Auditing. The Institute of Internal Auditors Research Foundation, Altamonte Spring, FL.
Internal audit management of tehran stock exchange. (2008). Internal Audit Schedule. (In Persian).
Jabarzadeh-Kongarlouei, S. , Nejat-e Bakhsh, H. , Soleimani, B. , & Tadayon, Sh. (2011). The importance of internal auditing: A step to increase the reliability of independent auditors on the work of internal auditors. Official Journal Accounting Quarterly, 16 (28) , 76- 84. (In Persian).
Jucan, N. , C. (2011). Audit and Internal Control. Lecture Support Master B8, Ed. “Alma Mater”, Sibu.
Khozian, A. (2005). Interaction management services and internal auditor in organization. Tadbir Monthly, 170, 29-26. (In Persian).
Kordestani, Gh. , & Alavi, M. (2013). Internal audit role in improving public sector. Internal Auditors, 1 (3) , 21-28. (In Persian).
Mahmoud Zadeh, A. (2014). Subjects and needs of internal audit. Internal Auditors, 1 (1) , 10-14. (In Persian).
Modirkia, P. (2013). Internal Audit Role in Corporate Governance Principles and Current Crises. Second Annual Internal Audit Congress; Value Creation in Economics; Role in Culture. Tehran, Iranian Internal Auditors Association. (In Persian).
Naderineeri, N. , Moinadin, M. , & Mir Mohammadi, M. (2013). Investigating the relationship between Internal Audit, Audit Committee and Earnings Management in companies accepted in Tehran Stock Exchange. Second Annual Internal Audit Congress; Value creation in economy; role in culture. Tehran, Iran Internal Auditors Association. (In Persian).
Neuendorf, K. A. (2001). A flowchart for the typical process of content analysis research. Retrieved March, 29, 2004.
Pourheidari, O. , and Rezaee, O. (2011). Effective factors on the value added of internal audit in companies admitted to the Tehran Stock Exchange. Accounting and Auditing Research, 4 (14) , 98 -113. (In Persian).
Pourmousa, A. (2009). The importance of internal audit from the viewpoint of managers. Auditors Journal, 44-45, 102-109. (In Persian).
Rahmani, A. , Ghashgaee, F. , & Madahi, A. (2014). Establishment of internal audit unit in Iranian state universities. Military Management Quarterly, 57 (15) , 120-148. (In Persian).
Roth, J. (2000). Best Practices: Value-added Approaches of Four Innovative Auditing Departments, The Institute of Internal Auditors Research Foundation. Altamore Springs, FL.
Salahi Nejad, M. , & Farsijani, R. (2012) Internal auditor and outsourcing challenges. Internal Auditors, 1 (1) , 37- 44. (In Persian).
Sasani, A. , and Eskandari, Gh. (2012). Evaluating the efficiency and effectiveness of Internal Audit. Auditor, 67, 1-8. (In Persian).
Soleimani Amiri, Gh. , & Nikbakht, Z. (2014). The effect of gray independence on changing the role of internal auditors; from observer to patron and protector. Internal Auditors, 1 (5-6) , 26-18. (In Persian).
Stern, G. M. (1994). 15 ways internal auditing departments are adding value. Internal auditor, 51 (2) , 30
Vahed- Moghadam, H. , & Moeinfar, M. (2013). Examining the components of the successful internal audit unit. The 2nd Annual Internal Audit Congress, the Value Creation In the Economy, the Role Played in Culture. Tehran, the Internal Auditors Association of Iran. (In Persian).