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Designing a model of ethical behavior for internal auditors with an emphasis on improving effectiveness, efficiency, cost-effectiveness, and professional ethics
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Shahram Rostami nasab1   , Babak Jamshidi navid *2 , Mehrdad Ghanbari3 , Farhad Sheikh veisi4 |
1- PhD student, Accounting Department, Kermanshah Branch, Islamic Azad University of Kermanshah, Iran.
2- Assistant Professor, Accounting Department, Kermanshah Branch, Islamic Azad University of Kermanshah, Iran. , jamshidinavid@gmail.com
3- Assistant Professor, Accounting Department, Kermanshah Branch, Islamic Azad University of Kermanshah, Iran
4- Assistant Professor, Faculty Member, Accounting Department, Faculty of Economics and Accounting, Razi University, Kermanshah, Iran. |
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Abstract: (6 Views) |
The auditing profession enjoys a certain credibility and trust in society in general due to the type of services and its professional nature. This profession is responsible for examining and reporting the performance of business unit managers in order to protect the interests of shareholders and other stakeholders. For this purpose, auditors must always observe the principles and rules of professional auditing ethics. The main objective of the present study is to explain the internal audit model as a source of ethical behavior, effectiveness, economic efficiency and efficiency in the National Iranian Gas Company. The present research method was applied in terms of purpose and descriptive-exploratory in terms of method and correlation. In this qualitative study, the statistical population included the internal auditors of the National Iranian Gas Company, a number of auditors working in private audit firms who have at least ten years of experience and at least a master's degree, and faculty members who are at least assistant professors and have teaching experience in graduate schools. In the quantitative section, a questionnaire designed among the internal auditors of the National Iranian Gas Company was distributed. The sample size at this stage was calculated using the stratified sampling method and the Cochran formula. The results showed that at a significance level of 0.05, the factors affecting ethical behavior have a significant effect on the efficiency, effectiveness, professional behavior, and economic efficiency of internal auditors. In addition, the weighting results showed that having sufficient skills and expertise with a weight of 0.211, maintaining skills with a weight of 0.201, and having a code of ethics in the organization with a weight of 0.191 are the first to third ranks of causal factors. Honesty with a weight of 0.198, trustworthiness with a weight of 0.181, and professional behavior with a weight of 0.177 are the first to third ranks of contextual factors |
Article number: 18 |
| Keywords: Internal audit model, ethical behavior, effectiveness, economy and efficiency, National Iranian Gas Company |
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Full-Text [PDF 477 kb]
(6 Downloads)
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Article type: Research |
Subject:
General
Received: 2025/04/27 | Accepted: 2025/08/20 | Published: 2026/08/1
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