The Audit committee is a committee consisting of non-executive board members who have no executive responsibility to monitor the process and quality of financial reporting, internal audit performance, assessment of internal controls, fraud risk management and …. the purpose of this study is to prioritize the factors affecting the effectiveness of the audit committee. for this purpose, by collecting the necessary information through library method and then distribution of questionnaire in two stages, the collected data were analyzed using fuzzy analytic hierarchy process (ahp) method. the population studied in this study are audit experts, accounting professors and members of audit committee members, among which 20 were selected as samples. to determine the importance and ranking of the main and sub-factors of the audit committee, the effectiveness of the audit committee has been used by group fuzzy hierarchical method (GFAHP). results of the prioritization of research variables have shown that the most important factors of the audit committee effectiveness, the support and support index of the audit committee, performance and functions of the audit committee, the characteristics of members of the audit committee, composition and procedure of the audit committee, and Audit committee meetings are the next priority.