Investigating the impact of leadership style on internal audit effectiveness

Document Type : Original Article

Authors

1 Master's student, Accounting Department, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

2 Associate Professor, Accounting Department, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran

3 PhD in Business Accounting, Islamic Azad University, Khorasgan Branch, Isfahan, Iran

10.30476/jha.2025.82400.1306

Abstract

Introduction: Effectiveness is an important concept in evaluating the performance of any department or unit of an organization. Effectiveness seeks to achieve goals by using the least resources. Leadership style is considered a motivating or inhibiting factor in effectiveness. If this style is accompanied by sufficient knowledge of the organization's culture and functional content, it can lead to greater coherence in individual performance. The purpose of this study is to examine the effect of the internal audit manager's leadership style on factors related to internal audit effectiveness.
Research Method: This study is applied in terms of purpose and descriptive-correlational in terms of data collection method. Its statistical population includes internal auditors working in companies listed on the Tehran Stock Exchange. In this statistical population, 183 people were selected for the sample through the method of determining the sample size. In order to collect the required data from the questionnaire and to analyze and test the research hypotheses, the partial least squares method was used.
Findings: The results of the study showed that transformational leadership style and transactional leadership style have a positive and significant effect on the effectiveness of internal audit.
Conclusion: If the leadership thinking style is based on the characteristics of the leader and creating behavioral commitment of auditors to the functions of internal audit management or if the internal audit manager's thinking style is based on transactions such as rewards, it can lead to an increase in the effectiveness of internal audit. It is worth noting that the transformational leadership style has a much greater effect on the effectiveness of internal audit.

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