The effect of psychological capital and moral courage on the effectiveness of internal audit
Subject Areas : Ethics in auditingAhmadsadegh Soltaninejad 1 , Behnam Karamshahi 2 * , ابراهیم سلطانی نژاد 3
1 -
2 - Assistant Professor, Accounting Group, Baft higher education complex, Shahid Bahonar university of Kerman
3 - دانشگاه ازاد اسلامی
Keywords: psychological capital, moral integrity, effectiveness, internal audit.,
Abstract :
Purpose: Internal audit is one of the most important corporate governance mechanisms and board oversight tools, whose role and performance are very important to shareholders and stakeholders. Psychological capital and moral courage are among the factors that affect the performance of individuals and an organization. The purpose of this research is to investigate the effect of two psychological stimuli, i.e. psychological capital and moral courage, on the effectiveness of internal audit
Methodology: In terms of purpose, this research is applied, and in terms of method, it is a survey descriptive research. The research data were collected using a survey method, and 186 internal auditors and internal audit managers working in companies admitted to the Tehran Stock Exchange in 2023 responded to the research questionnaire. It is worth mentioning that the structural equation method was used to analyze the findings and to measure psychological capital from the questionnaire of Lutans et al. (2007) and Lutans et al. Elzaban and Guilliam (2014) and Lenz et al. (2017) questionnaires were used.
Findings: Psychological capital and moral courage have a positive and significant effect on the effectiveness of internal auditors. The higher the level of psychological capital and moral courage of internal auditors, the greater the effectiveness of internal audit.
Conclusion: Boards of directors of companies and legislators should pay more attention to the psychological capital and moral courage of internal auditors as the most important monitoring tools and shareholders' trust, and take the necessary measures to increase the level of two psychological drivers .
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