Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran

Subject Areas : Ethics and accounting

Hojjatollah Salari ¹ , Leila Raeisi ^{2 *} , Afsaneh Gholami Aavam Abadi ³

1 - Assistant Professor, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
2 - PhD Student, Technical and Vocational University, Tehran, Iran
3 - PhD Student, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Received: 2024-01-06 Accepted : 2024-03-27 Published : 2024-06-26

Keywords: Internal Auditors, Independent Auditors, Work Relationship, Ethical Obligation.,

Abstract :

Purpose: The purpose of this research is to investigate the effect of the relationship between internal auditors and external auditors on the ethical commitment of internal auditors. Auditing is one of the fundamental elements in ensuring the accuracy and reliability of companies' financial reports. Internal auditors and external auditors play crucial roles in this process, and establishing effective relationships between them is vital.

Method: This research adopts a quantitative approach from the perspective of the implementation process. It is an applied and developmental research in terms of the results. The research is descriptive in nature, utilizing a survey method. The logic of the research is inductive analogy, and it is a longitudinal study in terms of the time dimension. Data was collected using a questionnaire, and analysis was conducted using SPSS and Amos software. The statistical population included all active internal auditors in Iran, with a final sample of 66 internal auditors from the financial sector and 54 from the non-financial sector.

Findings: Establishing effective relationships between internal auditors and external auditors significantly contributes to enhancing the ethical commitment of internal auditors. This collaboration can improve the auditing process and enhance public trust in companies' financial reports.

Conclusion: A positive and robust working relationship between internal auditors and external auditors can boost the moral commitment of internal auditors, foster trust and cooperation between the two groups, and encourage internal auditors to demonstrate greater moral commitment in their duties. Focusing on the relationship between internal auditors and external auditors, and promoting cooperation and coordination between them, can enhance the performance of internal auditors and increase the trust of users of companies' financial statements.

 

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