|
Analysis of Factors Affecting Trust and Cooperation between External and Internal Auditors: An Exploratory Approach
|
Mohammad Nazaripour *   , Zahed Ahmadzadeh |
| University of Kurdistan |
|
|
Abstract: (665 Views) |
| Establishing trust and cooperation between external and internal auditors can strengthen the organizations' lines of defense through integration of resources and as a result make transparent and rational decisions at all organizational levels. Therefore, this study attempts to analyze the factors affecting trust and cooperation between external and internal auditors with an exploratory approach. The population of this study was external and internal auditors, from which 99 external auditors and 97 internal auditors were selected as a sample. Exploratory factor analysis, logistic regression and multiple regression have been used in the data analysis process. According to the results of exploratory factor analysis, four components of job performance, coordination/collaboration, competence and soft skills were identified as effective factors on trust and cooperation. According to the research findings, from the point of view of external auditors, coordination/collaboration and competence affect trust and job performance affect cooperation. From the point of view of internal auditors, competence affect trust and job performance and competence affect cooperation. In terms of demographic variables, education and years of service affected the trust and cooperation. Finally, the research findings show there are differences between external and internal auditors regarding the characteristics that affect the trust and cooperation. |
|
| Keywords: External Auditors, Internal Auditors, Trust, Coopeartion, Exploratory Approach |
|
|
Full-Text [PDF 587 kb]
(256 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2021/12/4 | Accepted: 2022/04/9 | Published: 2023/03/1
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
