PSYCHOLOGICAL DETERMINANTS OF THE EFFECTIVENESS OF INTERNAL AUDIT IN ENTERPRISES

Abstract

The article is devoted to the study of psychological determinants of internal audit effectiveness at enterprises within a multidisciplinary research framework. The paper substantiates the integration of internal audit theory, behavioral finance, and organizational psychology in order to explain the role of human factors in shaping audit outcomes. It is argued that the effectiveness of internal audit should be interpreted as an integral indicator formed under the influence of both organizational and individual psychological variables rather than solely procedural compliance with international standards. The study systematizes key behavioral determinants affecting audit performance, including cognitive biases of management personnel, professional stress among financial employees, organizational trust, ethical corporate culture, and psychological resilience of internal auditors. Based on a theoretical synthesis, a conceptual model is developed that reflects the relationships between these determinants and the integral index of internal audit effectiveness. The model incorporates a system of interrelated hypotheses designed to empirically verify the direction and strength of these relationships. The methodological framework combines quantitative and qualitative research methods. Empirical testing is proposed through standardized surveys, expert assessments, and analysis of internal documentation. Correlation and multiple regression analysis are applied to determine the significance and magnitude of behavioral factors, while factor analysis is used to identify latent structures of psychological characteristics. Reliability and internal consistency of measurement scales are ensured through Cronbach’s alpha. The findings contribute to a deeper understanding of the behavioral nature of internal audit and justify the incorporation of debiasing mechanisms, stress management practices, and ethical culture development into internal control systems. The results expand the theoretical foundations of internal audit and provide practical recommendations for improving audit quality and reducing audit risk in modern business environments.