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

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]