The main purpose of this research is to examine the working relationship between internal auditors and independent auditors and the moral courage of auditors. The statistical population of this research includes internal auditors and independent auditors in 1402, and based on Morgan's table, 210 people were selected as members of the statistical sample. This research is classified as correlational descriptive research from the perspective of practical purpose and from the perspective of data collection and methodology. For this purpose, according to the existing theoretical and experimental background, a questionnaire created by the researcher was used and the questionnaires were used. After distributing and collecting the questionnaires, a model was proposed and tested using the regression model method. The results showed that the proposed model has a good fit with the data of this research. Thus, based on the research hypothesis, the relationship between the variables was analyzed. Also, the results of the research showed that there is a significant relationship between the working relationship of internal and independent auditors and the moral courage of auditors.The main purpose of this research is to examine the working relationship between internal auditors and independent auditors and the moral courage of auditors. The statistical population of this research includes internal auditors and independent auditors in 1402, and based on Morgan's table, 210 people were selected as members of the statistical sample. This research is classified as correlational descriptive research from the perspective of practical purpose and from the perspective of data collection and methodology. For this purpose, according to the existing theoretical and experimental background, a questionnaire created by the researcher was used and the questionnaires were used. After distributing and collecting the questionnaires, a model was proposed and tested using the regression model method. The results showed that the proposed model has a good fit with the data of this research. Thus, based on the research hypothesis, the relationship between the variables was analyzed. Also, the results of the research showed that there is a significant relationship between the working relationship of internal and independent auditors and the moral courage of auditors.