A healthy and profitable banking system can better withstand economic shocks and play a stronger role in the stability of the financial system. The audit committee must be independent from the management of the organization in order to fulfill its supervisory role and protect the interests of the shareholders. On the other hand, considering that the audit committee is one of the corporate management mechanisms, it plays a fundamental role in monitoring and managing the quality of information of business units. In this regard, the current research aims to investigate the effectiveness of the audit committee and the efficiency of the bank with risk tolerance in the banks admitted to the Tehran Stock Exchange. For this purpose, 9 banks were examined during the period of 2011-2014 using annual data; It was analyzed using multivariate regression method with Stata software. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. The results showed that there is a significant direct relationship between auditor's tenure, auditor's size and auditor's expertise with the bank's risk-taking. Also, there is a significant direct relationship between bank efficiency and bank risk-taking.