A Model for Reinforcing Causes of Internal Auditor Organizational Silence1

With the growth and development of theoretical approaches in the areas of organizational behavior, the importance of individual participation and collaboration within organizational structures to enhance effective performance levels has been increasing day by day. Whereas recognition of reducing axes in organization such as organizational silence has been one of the most important researches of recent years. This research seeks to provide a model for enhancing internal auditors' organizational silence by conceptual and theoretical understanding of organizational silence and to understand the functional and behavioral nature of internal auditors that are somehow conflicting with job type and standards. The purpose of this research is classified into developmental research and from the viewpoint of result in descriptive-applied research. As well as the type of data, the research is mixed. As in the qualitative part with the participation of 4 research experts and using analytics Meta-synthesis And Delphi identified the components and indicators that reinforced internal auditors' organizational silence then based on comprehensive interpretive / structural analysis with the participation of four internal auditors of Tehran Stock Exchange companies, it was attempted to prioritize the range of the most influential indicators of internal auditors' silence to the least effective ones in the research model and their relationships are examined on the basis of matrix comparisons. The results showed that, among 19 primary indicator in the analysis of meta-synthesis-15 index in two stages of Delphi adequately comments were based on interpretive/structure analysis was found, the index proportionate to perceived professional internal audit by the auditor as an indicator of Individual and role conflict between standards were identified by defining the internal auditor's job position as an indicator of structural factors as the most influential causes of internal auditors' silence.