Presenting a Model of Professional and Organizational Identity of Internal Auditors and Examining Its Influencing Factors
Keywords:
professional identity, social identity theory, organizational identity, internal auditorAbstract
The rapid expansion of economic entities, advancements in communication technologies, and conflicts of interest have heightened the need for enhanced oversight mechanisms. In any profession, a sense of identity is a crucial aspect for those engaged in it. Auditors who are deeply involved in their profession view auditing as a significant component of their personal identity. This study employed a mixed-methods approach (qualitative and quantitative) based on the nature of data collection. In the qualitative phase, grounded theory was applied, and through theoretical and purposive sampling, 34 experts and key informants in the field of internal auditing were interviewed. The collected data were analyzed into 43 subcategories and 10 abstract categories. Subsequently, the factors influencing the identity of internal auditors were examined in the quantitative phase using structural equation modeling and SmartPLS software.
The study’s findings revealed that internal auditors’ identity is significantly influenced by board-dependent causal factors. According to the proposed identity model of internal auditors, four main dimensions affect the formation of their identity within organizations: factors related to the individuality of the internal auditor, the profession, the organization, associations, and the quality of internal audit work. Overall, internal and external, as well as environmental factors, were identified as crucial in shaping their identity. Additionally, the context and background for forming the identity of internal auditors were introduced in two dimensions: the economic conditions of the country and challenges stemming from the lack of oversight. The outcomes of identity formation for auditors included ethical implications, control enhancement, and accreditation of their identity within organizations. Furthermore, the results of hypothesis testing in the quantitative phase indicated that professional, organizational, environmental conditions, and constraints had significant effects on the identity of internal auditors. However, individual factors and the quality of internal auditors had no significant impact on their identity.
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Copyright (c) 2025 Farzaneh Akhtarian (Author); Rezvan Hejazi; Mohammad Hossein Ranjbar, Hojatollah salari, Davoud khodadadi (Author)
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