The Drivers Affecting Internal Auditors' Moral Courage

The purpose of this study is to investigate the factors affecting the moral courage of internal auditors.

According to the method and nature, this research is a descriptive-survey. The sample is comprised of the members of Iranian Association of Internal Auditors in 2019. We used Khalil et al (2018) Questionnaire for data collection. Data analysis and hypothesis testing were performed using Amos software and structural equation modeling based on 230 questionnaires collected from internal auditors of Iranian Association of Internal Auditors.

The results indicate that positive attitudes, support and independence of internal auditors have a positive and significant effect on the moral courage. Also, the level of moral courage was different between the groups.

Considering the Positive attitudes of internal auditors (self-efficacy, hope, and flexibility) in recruitment, improves internal reporting and avoids many of the norms. Subordinating internal auditors to the audit committee reduces the psychological pressure on internal auditors. Also, audit committee support for auditors enhances their moral courage in reporting weaknesses in the organization.

Research findings, in addition to extending the theoretical foundations of past research, contain valuable concepts to companies in support and recruitment of internal auditors.