Trust in financial statements is one of the most important factors influencing the efficiency of capital markets and the decision-making of financial information users. In recent years, the increase in financial scandals and weaknesses in reporting transparency have highlighted the necessity of paying greater attention to mechanisms that strengthen trust. One of the most important of these mechanisms is the establishment and effective implementation of internal controls within organizations. The aim of this study is to examine the role of internal controls in enhancing trust in financial statements and to identify the most influential dimensions from the perspective of accounting and auditing experts.

This research is applied in terms of purpose and qualitative-analytical in terms of methodology. The required data were collected through interviews with accounting experts, auditors, and financial managers of listed companies, and the participants’ views were analyzed after review and classification. The findings indicated that the most significant factors affecting trust in financial statements include risk assessment, continuous monitoring, an ethical and transparent control environment, transparent internal control reporting, quality of information and communication, and control activities. Among these factors, risk assessment and continuous monitoring were considered the most important from the experts’ perspective.

The results also showed that in some companies there is a significant gap between internal control requirements and their actual implementation, which may reduce users’ trust. Finally, strengthening the risk assessment system, increasing the independence of audit committees, improving reporting transparency, and enhancing the quality of internal supervision were proposed as the most important solutions for increasing trust in financial statements