Document Type : Original Article
Authors
1 PhD student/Master of the field public management College: management and Accounting, University Allameh Tabatabaei , Tehran, Iran
2 Associate Professor /public management College :management and Accounting, University Allameh Tabatabaei ,Tehran, Iran
Abstract
Trust-building grounded in internal auditing, as one of the key mechanisms for enhancing transparency, accountability, and organizational effectiveness, plays a vital role in improving organizational performance and corporate governance. This study aims to identify the antecedents, mechanisms, and consequences of trust-building from an internal auditing perspective. In terms of purpose, the research is applied, and in terms of nature, it is qualitative and exploratory. The research participants consisted of 18 senior internal audit managers and key stakeholders in organizational governance, who were selected through purposive sampling. The data were collected through semi-structured, in-depth interviews and analyzed using thematic analysis. The findings indicate that trust management factors within an internal auditing approach can be categorized into three main domains: antecedents, decisions, and outcomes. Trust-building antecedents include environmental factors, structural factors, and behavioral factors. Trust-building decisions are made across five dimensions: affect-based, cognition-based, culture-based, institution-based, and communication-based. The outcomes of these decisions encompass attitudinal and behavioral outcomes, structural outcomes, and functional outcomes. Ultimately, this study presents a practical framework for managing trust in internal auditing and strengthening corporate governance, demonstrating that trust is the result of a dynamic interaction among environmental, structural, and behavioral antecedents, trust-oriented decisions, and the outcomes of implementing those decisions.
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