Investigating Internal Controls in Investment Companies from the Viewpoint of Independent Auditors

This research Analysis effective’s internal controls in Investment companies from the viewpoint of independent auditors. Due to the special nature of investment firms and more complex transactions (Transactions online and furthers Transactions) and also lack Resources of internal controls that are responsive to investment firms, research in this area seems necessary. In this research using library resources and query and consulting firms, investment managers And the independent auditors are responsible for auditing investment companies, A questionnaire containing effective internal controls in companies and investments provided by the independent auditors to express their opinion. In this research, social statistic are Independent auditors That selected 100 people of Independent auditors as sample .This study was descriptive and questionnaires have been used for research purposes. According to the research, analyzed the statistics for the mean and a binomial test (ratio) by software SPSS is used. The results of Research Display list (Transactions Regulations adopted by the Board, Separation of duties, Periodic review by the Office of transactions and compliance with the CEO) of investment firms have effective internal controls.

Internal Controls, Investment Companies, Independent Auditors