Factors Explaining the Emergence of Conflict Between Internal Auditors and Auditee (An exploratory Study of the National Oil Corporation)

Abstract

This study aimed to identify the factors that explain the emergence of conflict between internal auditor and auditee, from the perspectives of both internal auditors and auditee at the National Oil Corporation. To achieve this objective, a descriptive-analytical approach was employed. A questionnaire was used as the primary data collection tool, distributed to all 19 internal auditors and 101 employees from various executive departments whose work is subject to ongoing internal audit. After analyzing the data and testing the study hypotheses, the findings revealed that a range of overlapping factors related to the auditee, the internal auditor, and organizational and administrative aspects contribute to the emergence of conflict between the internal auditor and the auditee. However, factors related to the internal auditor were found to be the most significant contributor to conflict, according to the participants' opinions, while factors related to the auditee were considered the least significant. Accordingly, the researchers presented a set of recommendations in this regard, the most important of which is the need to intensify training courses and educational lectures for internal auditors and auditees in order to reduce the factors that contribute to conflict between the two parties