Validation of the silence failure model of internal auditors in Iranian companies with the structural equation modeling approach

Internal audit is an independent and impartial consulting and assurance activity in order to add value and improve the operations of an organization. The main purpose of this research is to validate the failure model of silence of internal auditors in Iranian companies. Based on the paradigm of positivism and the logic of deductive reasoning, this research has a quantitative approach and in terms of its purpose, it is an applied research, and in terms of its implementation, it is a descriptive-survey research and in terms of time, it is a type of cross-sectional research that It was done in 1402. The research community includes all the members of the audit committee, internal auditors, financial managers and heads of the accounting department of the companies admitted to the Tehran Stock Exchange and the Iran Foreign Exchange. A number of 500 people were selected as the statistical sample of the research through the structural equation modeling sample size calculator and using the simple random sampling method.The data of the research was collected using a questionnaire prepared based on the qualitative research findings of Esmaillu et al. (1402). Data analysis was done using SPSS and SmartPLS software. The findings of the research show that the causal conditions (organizational culture, management support, encouragement for training and innovation, adherence to the principles of professional behavior of internal auditors) on the failure of internal auditors' silence and the failure of internal auditors' silence on strategies (encouraging internal auditors to Participating in decisions and plans, giving the appropriate position to the internal audit unit, formulating transparent policies for reporting and handling) and strategies on audit outcomes (increasing transparency, improving reports, improving the risk management system) and improvement of the internal control system) has a positive effect