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THE EFFECT OF EXTERNAL EFFICACY ON THE MORAL COURAGE AND SELFEFFICACY OF INTERNAL AUDITORS.

Authors :
Khelil, Imen
Source :
International Journal of Professional Business Review (JPBReview); 2023, Vol. 8 Issue 12, p1-24, 24p
Publication Year :
2023

Abstract

This document is a research paper that explores the effect of external efficacy on the moral courage and self-efficacy of internal auditors in Tunisia. The study collected questionnaires from internal auditors in Tunisian companies and used a statistical model to test their hypotheses. The findings show that external efficacy has a positive impact on internal auditors' moral courage and self-efficacy. The study offers practical solutions for organizations aiming to encourage internal auditors to report fraud and corruption. The document also includes a questionnaire for further research on internal auditing in Tunisia. [Extracted from the article]

Details

Language :
English
ISSN :
25253654
Volume :
8
Issue :
12
Database :
Complementary Index
Journal :
International Journal of Professional Business Review (JPBReview)
Publication Type :
Academic Journal
Accession number :
174700648
Full Text :
https://doi.org/10.26668/businessreview/2023.v8i12.4029