Resumen de Studying the impact of audit committee characteristics on implementation of internal audit recommendations
Examining and monitoring management’s response to the advices and findings of internal audit is one of the roles of audit committee. Regulators and others have determined the importance of interaction between the audit committee and internal audit. In this research, the variable of characteristics of the audit committee is the independent variable, and implementation of internal audit recommendations is dependent variable. One of the roles of the audit committee is examining and monitoring management’s response to the advices and findings of internal audit. This study provides empirical evidence about the relationship between the characteristics of the audit committee and perceptions of implementation of internal audit recommendations. The statistical sample of this study is 100 active companies in Tehran Stock Exchange in 2016. The results also showed that the perceptions of implementation of internal audit recommendations are influenced by frequent meetings between the audit committee and certified internal auditors.
