Ahad Dehghanzadeh - Department of Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran Head of Internal Audit unit of Tejarat Bank, Tehran, Iran

Nowadays, internal audit units play a central role in ensuring the effectiveness of organizations processes and activities. Organizations with an effective internal audit have a better self-assessment in recognizing risks of business, processes and systems. Hence, internal audit units are looking for solutions to increase their effectiveness. In this paper, the most important factors which affecting the effectiveness of the internal audit unit, Will be introduced and the effective manner of utilizing these factors will be expressed.

Internal audit unit, efficiency, effective factors, governance