A STUDY OF THE IMPACT OF LEADERSHIP STYLES OF AUDIT MANAGERS ON INTERNAL AUDIT EFFECTIVENESS
الباحث الأول:
محمد صادق جبار
الباحثين الآخرين:
مرتضى صالح مهدي
المجلة:
Manuscript on the Sustainable Economics, Finance and Management
تاريخ النشر:
12 يناير، 2026
مختصر البحث:
The main purpose of this article is to examine the relationship between leadership styles (transformational, transactional, and laissez-faire) and the effectiveness of internal auditing among internal audit managers. It is expected that transformati…
The main purpose of this article is to examine the relationship between leadership styles (transformational, transactional, and laissez-faire) and the effectiveness of internal auditing among internal audit managers. It is expected that transformational, transactional, and laissez-faire leadership styles play a significant and distinctive role in enhancing internal audit effectiveness. In terms of objective, this study is applied, and in terms of methodology, it adopts a descriptive field research approach. The research data were collected using a field survey method. Internal auditors and internal audit managers working in governmental institutions responded to the research questionnaire in 2024. It is worth noting that structural equation modeling was used to analyze the results, and the questionnaires developed by Bass and Avolio, as well as Lenz et al., were used to measure the independent and dependent variables. The findings indicate that transformational, transactional, and laissez-faire leadership styles have a positive effect on internal audit effectiveness and contribute to increasing its effectiveness. The results also show that transactional leadership has a greater impact on internal audit effectiveness compared to the other leadership styles (transformational and laissez-faire). Furthermore, the researchers concluded that changing leadership style enhances internal audit effectiveness. In other words, managing the internal audit unit through transformational, transactional, and laissez-faire leadership styles enables the internal audit manager to make the internal auditing process effective in performing its duties.
