presidency board about the issues and weak points of the internal control.
• The management must sign the certificates and reports relating to different sections of internal control. The power to sign could not be transferred, even through powers of Attorney.
Therefore, internal control in different kinds of organization is much important. You, as a person engaged in professional accounting, are involved in the form of external auditor (independent auditor), internal auditor, controller, or consulter, in different stages of design, implementation, and evaluation of the internal control. In section 404 of the SOX Act, the increase in responsibility of managers regarding internal controls is specifically stressed. In SEC declaration, one reads: The auditors, as colleagues of the manager, can document internal controls and discuss changes in internal controls, but it is the managers who are responsible for testing internal controls and studying and developing the documentations (in fact, the final responsibility of internal controls is upon the management). In Iran, there is no mandate for reporting internal controls on the part of authorized officials. However, it is mentioned in the auditing standard. Standard no. 5 of the board supervising auditing of companies stipulates that: the internal control auditing governing financial reporting should be integrated with the financial statements auditing, but the auditor can choose to publish a separate report of a combined one. This combined report pays attention to financial statements and the management's report of the internal controls. In this state of affairs, the sections of the auditor's report would change so as to incorporate reference to management's report of internal controls, and the auditors views about internal controls also, mention is made to the definition of internal controls governing financial reporting and the framework used for assessing them as well as the intrinsic limitations of internal control. In this study,we just deal those aspects of internal control that, first have more influence on the operations efficiency and effectiveness and, second, prior studies have shown that manufacturing companies are poor in them. By effectiveness we mean that the board of directors and the management are sure that they are informed about the degree of achieving the operational objectives of the Co., financial statements are reliable and the relevant laws and regulations are followed