The purpose of present study was to identify and evaluate the internal relations among the factors affecting the establishment of an effective audit committee. This research is an applied research in terms of the classification of the researches according to the purpose, in terms of the method of data collectionit is a descriptive and non-experimental research and it is an analytical research among the types of research methods. In this research, firstly, theindicators of effectiveness of the audit committee were foundvia searches in relevant texts and review, and then by using the methodology of grounded theory which is a qualitative method, an in-depth interview with 6 experts in was conducted in order to elicit the sub-criteria. According to the previous studies, the main criterions for this study are ؛ the audit committee process, the corporate governance environment, expertise, power, independence, and resources. Also, the data analysis was done by using the dematelapproach and next the ANP method was applied to evaluate the internal relations between the criteria. According to the results of the research, it was confirmed that the resource criterionis the most impressible, effective and interactive criterion. The criterion of power, independence and resources, are effective and criterion of corporate governance environment, audit committee process and expertise are the most impressible.