The Criteria of Implementing and Employing the Effectiveness of Internal Auditing

摘要: The present study tried to point out criteria affecting implementing and employing effectiveness Internal Auditing among Iranian companies; Fuzzy AHP was employed as one of the important items regarding multi-criteria decision making. Finally, these were ranked according their importance. To this end, first all, major classified into four main groups such organizational, internal auditors' criterion, managerial, environmental; then minor criterion examined ranked. Regarding results AHP, organizational is most ones managerial environmental. Among all criteria, enough professional skills, proper position auditing department, quality auditors reporting, be protected by sanctions ethic characteristics are vital These primarily determine magnitude benefits that firm will generate from application auditing. Therefore, firms gain significant likely have more extensive processes than those only benefits.