عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The main purpose of the present paper is identifying the internal audit function at Iran and Tehran universities of Medical Sciences. Furthermore, this paper aims to provide an insight to the current and future internal audit activities of the university for next 5 years. In order that, we conducted a survey of knowledgeable people related to Internal Audit, in both of the investigated universities. The results showed that assurance activities are more important than consulting activities. The investigating respondents prospective about the future activities of the internal audit showed internal auditors are expected to perform consulting services; Such as, governance, control and special projects based on management needs. This result predicts a different future for present Internal Audit activities. As another result of this research, we found that Internal Audit activity at the investigated universities is at initial and infrastructure levels in compliance with Internal Audit Capability Model for the public sector. So, the study results made some suggestions to improve this situation.