Independence of the Internal Auditor; Approaches to Processes that Reduce the Silence and Courage of Internal Auditors

Subject Areas :

جواد بابایی خلیلی ¹ , محمدرضا عبدلی ² , حسن ولیان ³

1 - گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
2 - گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران
3 - گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران

Received: 2021-07-10 Accepted : 2021-09-16 Published : 2021-11-15

Keywords: Organizational silence, Keywords: Positive States, Perceived Support of the Supervisor, Ethical Courage of Internal Auditors,

Abstract :

This study examines the effect of reducing processes in organizational silence of companies on the ethical courage of internal auditors. It is conducted based on a survey-correlation method. Furthermore, it also focused on the responses of 183 accepted internal auditors on the stock exchange. Then, partial least squares analysis method was used for the findings in 5 frameworks. Moreover, items like positive statesalong with being independent in doing internal auditing responsibilities and perceived support of the supervisor on courage of internal auditors were carefully considered.Findings show that self-efficacy, level of hope, resilience and perceived support of the supervisor on courage of internal auditors have positive and significant effect as the reducing processes in organizational silence of companies on the ethical courage of internal auditors. Finally, it was concluded that more perceived support of the supervisor will end up to more courage on the behavior of such auditors in their performances.  

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