Towards a Theory for Internal Auditors Professional Identity Formation Process in IRAN

The Present study aims to propose a conceptual model for explaining Iranian internal auditors’ professional identity formation process. A qualitative approach and the grounded theory strategy were used to obtain a profound and rich description of the experiences, attitudes and perceptions of research participants about this process. For this purpose, using theoretical and purposeful sampling method, 14 experts in the field of internal auditing were interviewed as the key informants of the research, finally, the gathered data were coded and analyzed into 13 axial categories and one core category. Findings indicated the existence of negative and stereotypical perceived image of internal auditors in organization, and this image was affected by some causal conditions. In the face of the mentioned phenomenon, internal auditors are adopting two strategies: defensive, adaptive and passive strategies. Lack of adequate rules supporting internal auditors, weakness of control and supervision culture in Iranian society, and the problems related to economic structure were among contextual factors affecting core category and related strategies. Poor corporate governance as well as weak internal control systems among organizations are intervening conditions that exacerbate negative image of the internal auditors in the organization. Moreover, core category of this research, according to strategies adopted by internal auditors, will have positive and negative consequences for them.