Dutch Journal of Finance and Management

Dutch Journal of Finance and Management, 2024 - Volume 7 Issue 2, Article No: 28286
https://doi.org/10.55267/djfm/14976

Published Online: 19 Aug 2024

Views: 495 | Downloads: 277

Despite the importance of constructive relationships for internal auditors, there is limited research on the factors affecting the quality of relationships between internal auditors and auditees. This study examines the impact of identifying the most important addressee and stakeholder, taking account of senior management's expectations, the diversity of internal audit activities, the application of information technology, the expertise and experience of internal auditors on the quality of relationships between internal auditors and auditees in Iranian companies. This article is quantitative in terms of methodology and a 5-point Likert scale questionnaire was used for data collection. Data analysis is based on the answers obtained from 262 internal auditors, certified public accountants, and other practitioners who answered the questionnaire in 2022. The results show that the identification of the most important addressee and stakeholder and the application of information technology in internal audit process have a positive and significant impact on the relationship between internal auditors and auditees, and these factors will improve the acceptability of internal auditors' recommendations in the organization, which will increase the effectiveness of internal audit function and reduce arguments and disagreements between internal auditors and auditees.

Internal auditors Auditees Constructive relationships Effectiveness´ Arguments

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