Key Themes of Ambiguity, Duplicity, and Role Conflict in the Impairment of Internal Audit Independence: A Thematic Analysis

Authors
mohammad khanmohammadi 1
mohammad moradi 2
abbas Nargesian 3
1 Ph.D. Candidate, Department of Accounting, College of Management, Alborz Campus, University of Tehran, tehran, Iran, khanmohammadi60@gmail.com
2 Associate Prof., Department of Accounting, College of Management, University of Tehran, Tehran, Iran, (Corresponding Author)
3 Associate Prof, Department of Leadership and Human Capital, College of Management, University of Tehran, Tehran, Iran, anargesian@ut.ac.ir
Abstract
This study aims to uncover and analyze the latent and complex obstacles that impair internal audit independence. By identifying key themes related to ambiguity, duplicity, and role conflict, it proposes practical solutions to strengthen this independence and enhance corporate governance. Employing a qualitative approach and thematic analysis method, the research collected data through semi-structured interviews with 20 employees from the internal audit units of a private banking financial group, using a convenience sampling method in 2024. The findings indicate that internal audit independence is compromised by three primary challenges: ambiguity, duplicity, and role conflict. Ambiguity in the corporate governance structure and the positioning of the internal audit function, coupled with a lack of clear standards, results in weakened board support and confusion regarding the unit's responsibilities. The duplicity faced by internal auditors—torn between organizational affiliation and professional duty, as well as between professional integrity and organizational expediency—poses significant threats to their independence. Furthermore, conflicts arising from organizational pressures on professional ethics, and the tension between the roles of independent overseer and internal consultant, create additional complexity. Overall, these findings suggest that addressing these challenges requires redefining corporate governance frameworks, developing and implementing explicit professional standards, and fostering a culture of transparency and accountability within organizations. The insights from this study can serve as a foundation for regulatory reform, the promotion of professional standards, and enhanced oversight in the field of internal audit in Iran, thereby playing a crucial role in improving financial transparency and combating corruption
Keywords
: Internal audit
professional independence
role ambiguity
role duality
role conflict
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Value and Behavioral Accounting
Volume 10, Issue 19
Summer 2025
Pages 379-417