Analyzing the Effective Factors on Internal Audit Quality of Health Insurance Organization of Iran

The purpose of this study is to investigate the factors affecting the quality of internal audit of health insurance organization. This applied research is a descriptive-correlational study. The statistical population of the study includes all senior managers and senior health insurance experts, which is 440 people. Sampling method in the present study is the available sampling, because the statistical population is limited. Morgan table was used for sampling. The sample size was calculated for 200 people using the Morgan table. Data analysis in this research is done by descriptive statistics and inferential statistics. Descriptive statistics are used to extract information about demographic data such as age, gender, work experience etc. The research tool has been adjusted in 22-item questionnaire with 5 dimensions in Likert scale. Descriptive and inferential correlated t statistics were used to analyze the data using spss software. Findings indicated that experience related to accounting, education, training and outsourcing has a direct and significant impact on internal audit quality. Also, for the importance and priority of the importance of the impact of factors affecting the quality of internal audit, Friedman test has been used that employee training is more important than other factors.