An Investigation Cultural Factors' Affection on Auditors' Assessment Estimation of Internal Control and Control Risk Determination: Iranian Evidence

The aim of this study is determines that whether the cultural factors effect on auditors' assessment estimation of internal control and control risk determination in Iran. The statistical population was certified accountants in Iran auditing organization during 2009. Throughout suitable questionnaire data has collected and has analyzed using Wilcox non-parametric test. The results show that certified accountants found that internal control system in the high individualism and low power distance country. They observed that collectivism control risk is higher than individualism. Further, it found that control risk is higher than individualism. The participants also believe that cultural factors such as anxiety and stress on organization employees relative to future unclear situation, reliance to technology, religious and rules, individual's tendency to bold behavior, superiority, championship, humility and care of weak people have no effect on corporations control structure measurement and control risk determination.