Abstract

The above research explains the relationship between internal auditor and company management from the point of view of contract theory. In simpler terms, the relationship between the internal auditor and management is discussed using the contract theory. The current research is a descriptive survey from the point of view of practical purpose and in terms of data collection and inductive in terms of theory. According to the nature of the research, a mixed method has been used. In this chapter, a semi-structured interview was conducted with 14 internal auditor managers in the qualitative phase to extract propositions about the relationship between the internal auditor and the management, and the theme analysis method was used to analyze it. It was used and in the quantitative stage, qualitative findings were tested with 119 questionnaire extractions. Presenting the findings of the qualitative research, it is possible to refer to 3 main themes, followed by the extraction of 11 sub-themes, and the moderators of the relationship between the main and sub-themes of organizational culture, credibility and transparency. Internal auditors have mentioned three factors in their interviews, competence, honesty and power, which are mentioned in 7, 5 and 12 respectively, and regarding the internal auditor's actions of trustworthiness, value addition, assurance services, helping the organization. , consulting services and fair reporting with the number of references 6, 8, 5, 13, 6 and 4 respectively, and about the negative impact of communication can be reported with the number of references 8 and 12 in the order of selective reporting and questioning of scorn. The findings of the quantitative research point to the influence of sub-themes on the main themes and also the auditor's relationship with the management, that all the main themes have different impact coefficients, except for fair reporting, which has no impact.