The aim of the current research is to present the optimal model of the internal audit evaluation process of publishers in accordance with professional standards in order to fulfill Article 8 and 9 of the corporate governance guidelines of publishers registered with the Securities and Exchange Organization. This research is an applied type of research and in terms of data collection, it is a descriptive survey type, where the necessary information is collected through a questionnaire. The opinion of the respondents has been asked using a Likert scale (completely disagree to completely agree). In this research, 25 expert and experienced representatives from professional and academic experts (people with experience in the field of internal audit and experience in teaching specialized courses in the university) were selected for opinion. The results of the research in the form of three sections: goal and position (performance of professional duties, reporting path, independence and risk-based plan), structure and resources (competence, technical training and development, resources, performance management and knowledge management), audit implementation (audit service management internal, interactive planning, implementation of audit matters / delivery of audit and report), and impact (position and validity of internal audit, impact on the achievement of organizational goals, positive impact on corporate governance, risk and its control) as a guide for the appropriate framework in determining performance has provided services.