A Study of the Relationship between Internal Auditing and Financial Performance in Tehran Stock Exchange Companies

The purpose of this study is to investigate the relationship between internal audit and financial performance, business unit performance before and after the establishment of the internal audit unit in TSE listed companies in Tehran. The task of the entity's internal auditing controls, detailed financial analysis, compliance and policy objectives of this business unit to business unit and reporting procedures within an organization that practices meet all of the internal audit function in a business unit enhance the quality of financial and non- financial information, the better the quality of financial reporting. In this study, the quality of financial reporting (independent variable) is used to measure the performance of the internal audit unit. In order to assess the financial performance of the business unit (the dependent variable) used Index Return on assets, return on equity and index Q - Tobin's regression model.