... 2018 2018 internal audit organizational identification professional identification organizational-professional conflict Internal auditors (IAs) occupy a unique position in an organization. As members of the Institute of Internal Auditors (IIA), IAs adhere to the principles...

... organizational identification organizational commitment social identity theory social exchange theory auditor objectivity Corresponding author: David N. Herda, Email: [email protected] We thank Arnold M. Wright (editor), the anonymous reviewers and workshop participants...