Designing a model of competency of internal auditors with the role of mediating personality profile and extra-role behaviors in NAJA audit staff

The aim of this study is to design a model of competency model for internal auditors with the role of mediating personality profile and extra-role behaviors in NAJA audit staff. The present study is of mixed type in terms of fundamental purpose and data theory theory method has been used to design the model and a researcher-made questionnaire has been used to test the model. The time domain of the research includes collecting the opinions of the participants through interviews during a period of time from 1399 to 1400. Also, the spatial scope of this research is NAJA.

In this study, the statistical population includes professors and experts in the field of accounting. Only people with sufficient knowledge, experience and knowledge of the subject were selected for the interview. 19 experts were selected in the qualitative section. In a small part, by distributing a questionnaire among the statistical population of internal auditors of NAJA in Tehran province, 70 internal auditors answered the questionnaires, which were analyzed using SPSS, PLS.

The results of the qualitative section appeared in 15 sub-categories and two main categories. The results of the quantitative section showed that there is no positive relationship between the competence of internal auditors and the behavioral and profile behaviors. Also, personality profile does not mediate the effect of extra-role behaviors on internal audit competence. The results of this study contribute to the competence of internal auditors as well as their behavior and personality factors in the organization.