ابوذر دادگر

The aim of the current research was to determine the effect of spiritual intelligence on the relationship between internal auditors' narcissism and their tendency to report wrongdoing and to formulate a pattern based on a structural model. This research is a descriptive-correlational method. The statistical population includes internal auditors and people who have work experience in the field of internal audit. For this purpose, the list of the audit committee of stock exchange companies includes 1787 people who have a history of membership in the internal audit committee of the accepted company and registered with the Stock Exchange Organization. They had securities and it was sent to all internal auditors of listed companies, Cochran's formula was used to determine the sample size and the number of sample size was 244 people. The tools used include questionnaires and scenarios. Questionnaire was used to measure narcissism and scenario was used to measure wrongdoing reporting. This scenario is based on the questionnaire designed by Taylor and Curtis (2010). After collecting data, the hypotheses were tested using SmartPLS software. The results showed that for both hypotheses, spiritual intelligence as a mediating variable had an effect on the relationship between the dependent variable, i.e., the report of wrongdoing, and the independent variables, i.e., narcissism. It is recommended to formulate the principles of increasing spiritual intelligence and policy in recruiting auditors and improving the control system that will cause auditors to warn and increase the credibility of the profession.