Purpose: This study was conducted with the aim of developing and formulating a model for the role of internal and independent auditors' interaction on the moral courage of internal auditors.
Methodology: The research method is descriptive-survey and applied research type, and the research data was collected cross-sectionally in the first half of 2024, through Khalil standard questionnaire (2023) among the sample members and collected in a certain period of time. From the unlimited statistical population of audit institutes and companies, the statistical sample of the research, including internal and independent auditors, 186 people were randomly selected. In order to determine the validity of the questionnaires, combined divergent validity and factor analysis were used. In order to review and analyze the data, appropriate statistical methods were used.
Results: The results of the research indicate that the interaction of internal and independent auditors plays a significant role on the moral courage of internal auditors and makes them perform better in the field of audit reports..
Conclusion: Therefore, interaction and cooperation between internal and independent auditors will reduce unethical practice in internal auditors or strengthen their moral courage.
Contribution: The results of this study can be useful for audit institutions and companies, so that the interaction of internal and independent auditors is increased, and on the other hand, they provide a stronger audit report or audit quality.