Ahmad, H., Othman, R., & Jusoff, K. (2009). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53–62.
Ahmadi, M., Jamali, K. (2003). The Effect of Audit Quality on Future Stock Returns of Listed Companies in Tehran Stock Exchange. Journal of accounting and auditing review.
Al-Twaijry, A., Brierley, J., & Gwilliam, D. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507–531.
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., & Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management, 7(6), 443–454.
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.
Ansari, A., & Shafiei, H. (2009). The review of effect of internal audit variables on audit program. Journal of accounting and auditing review, 16(5), 21-34. (in Persian)
Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43–60.
Brierley, J., El-Nafabi, H., & Gwilliam, D. (2001). The problems of establishing internal audit in the Sudanese public sector. International of Journal Auditing, 5(1), 73–87.
Careello, J. V., Llermanson, D.R., & Raghunandan, K. (2005). Changes in internal auditing during the time of the major us accounting seandals. International Journal of Auditing, 9(2), 117-127.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations. 20(3), 296-307.
Fadzil, F., Haron, H., & Jantan, M. (2005). Internal auditing practices and internal control system. Managerial Auditing Journal, 20(8), 844–866.
Fathi Abdollahi, A., & Aghayi, M. (2017). Survey of Internal Audit Effectiveness in Public Sector Risk Management and Control Function. Journal of accounting and auditing review, 5(3), 81- 94. (in Persian)
Habibpour, K., & safari, R. (2009). Comprehensive SPSS Application Guide in Survey Research, Tehran, Luyeh publication. (in Persian)
Halimah, A. N., Othman, R., Othman, R. & Jusoff, K. (2017). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5 (9), 53-62.
Hasas Yeganeh, Y., & Azinfar, K. (2010). The relationship between audit quality and the size of audit institute. Journal of accounting and auditing review, 17(61), 85- 98. (in Persian)
Hooman, H. (2012). Structural Equation Modeling Using LiserL Software. Tehran, Samt publications. (in Persian)
Jaekson, S.B., Pitman, M.K. (2006). Auditors and earing mamagement. The CPA journal, 5(1), 73–87
Lampe, J., & Sutton, S. (1994). Evaluating the work of internal audit: A comparison of standards and empirical evidence. Accounting and Business Research, 24(96), 335–348.
Mashayekhi, B., & Yazdanian, A. (2018). A Survey on Key Components of Internal Audit. Journal of Accounting and Auditing Review, 25(1), 135-158. (in Persian)
Mihret, D., & Yismaw, A. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470-484.
Mohammad Taghizadeh, S. (2014). Investigating the Factors Affecting the Effectiveness of Internal Audit. Master's Thesis for Accounting, Rafsanjan, Vali-e-Asr University.
Mohammad, A. (2014). Identification of factors affecting the effectiveness of internal auditing in government agencies of the Kurdistan Regional Government – Iraq. Master's Thesis for Accounting, Qazvin, Imam Khomeini International University. (in Persian)
Momanzadeh, M. (2014), Investigating the Role and Effectiveness of Internal Audit in the University. Master's Thesis for Accounting, Tehran, Al-Zahra University. (in Persian)
Nwannebuike, U.S. & Nwadialor, E.O. (2016). Evaluation of Effectiveness of Internal Audit in the Nigerian Public Sector. European Journal of Business, Economics and Accountancy,4 (3), 44-58.
Peyvandi, M., & Khoram, F. (2013). The importance of the governance system and the relationship between the audit committee, internal audit and audit in improving the quality of financial reporting. Auditor journal, (69), 118- 125. (in Persian)
Pourheydari, A., & Rezaei, A. (2012). The review of factors affecting the internal audit value added in companies accepted in Tehran stock exchange. Journal of accounting and auditing review, 4 (14), 1-23. (in Persian)
Shamshiri Yeganeh, S. (2015). Factors Affecting the Effectiveness of Internal Audit at National Iranian Oil Company and Subsidiaries. Master's Thesis for Accounting, Tehran, Azad University. (in Persian)
Spraakman, G. (1997). Transaction cost economics: A theory of internal audit. Managerial Auditing Journal, 17(7), 323–330.
Vahidi Elizi, A., Gerami Moghamam, M. (2017). Evaluation of Effective Factors on Internal Audit Effectiveness of Tehran Stock Exchange. Accounting Research, 8(31), 1-21.
Van Gansberghe, C. (2005). Internal auditing in the public sector: A consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, 62(4), 69–73.
Wobschall, C. (2011). Internal Audit Quality Assessment Framework. HM Treasury.
Xiangdong, W. (1997). Development trends and future prospects of internal auditing. Managerial Auditing Journal, 12(4/5), 200–204.
Zain, M. M., Subramaniam, N. & Stewart, J. (2006). Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics. International Journal of Auditing, 10(1), 1-18.