This study shows that the internal audit (IAC) correlation between structural features, such as internal audit (IA), size, experience and qualifications as a professional qualification; and Results of Operations. This led to the use of the financial system and is considered an important factor is the presence of the internal audit department to review the work. Internal audit is a key corporate message, and for a sector that tracks all of its related companies viewed as. Development of the company's internal audit effectiveness of health care, the financial statements reflect the quality of the internal audit. In addition, internal audit and corporate governance structure of the organization is an important part of corporate governance (CG) process, reliable financial reporting (POC, 1994) to ensure, by the Board of Directors and Audit Committee oversight activities. The importance of internal audit in line with previous research, the study of the relationship between internal audit and business decisions give full bypass. Literary recent internal audit function (IAF) and the company or association between concepts or empirical findings show that research is lacking. The main objective of this research to fill gaps in the literature and to investigate the depth of this relationship is to offer opportunities for further research.