The Effect of Job Satisfaction on the Turnover of Internal Auditors

Global economic trends over the past two decades have thrust the internal audit profession into the spotlight and established the internal audit function as a major player in corporate governance. For this reason, the demand for expert internal auditors has increased because the performance of internal auditors in corporate governance has received considerable emphasis around the world. A review of the accounting and auditing literature shows that although some research has been done regarding the recruitment challenges of the internal audit profession, There is little research on the factors that affect the retention of internal auditors. On the other hand, job satisfaction is one of the most important topics in organizational research and studies, and its role in the internal audit profession has been given less attention. Based on this, the current research aims to study the effect of job satisfaction as one of the behavioral factors that is considered very important in the organization, on the turnover of internal auditors. In this research, the dimensions of job satisfaction were measured through 4 global, environmental, content and individual components by structural equation method and through Smart PLS software. Also, information was collected through the distribution of questionnaires among 108 internal auditors. The results showed that job satisfaction factors including national, environmental, content and individual factors had a direct and meaningful relationship with the turnover of internal auditors.