Moderator effects to internal audits' self-efficacy and job involvement

Purpose – The purpose of this paper is to examine the relationship between two variables, self-efficacy and job involvement, of internal auditors of companies. It also aims to explore its intervention on self-efficacy and job involvement using organizational power as another variable. Design/methodology/approach – A survey is conducted on 600 publicly listed Taiwanese companies that have subsidiaries in China. A total of 600 questionnaires are distributed to their internal auditors. Findings – The results show that there is a significant and positive correlation between self-efficacy and job involvement of internal auditors. Organizational control power does not exhibit intervening effects on self-efficacy or job involvement. Practical implications – This paper can offer a new perspective for managers of internal auditors because internal auditors' self-efficacy can influence job involvement. Therefore, at the same time of supervising internal auditors, managers should not overlook the need to strengthen internal auditors' self-efficacy. Originality/value – Past discussions on internal auditors are widespread. However, the conclusion of this paper, which is focused on the exploration of the relationship between self-efficacy and job involvement, can offer a different insight on the internal auditor domain.