An investigation into the effects of internal audit problems on the work motivation of public internal auditors within Turkish public administration

Internal auditing, an objective assurance and consulting activity aimed at adding value to an organization's operations, was introduced into the Turkish Public Administration through the Public Financial Management and Control Law Number 5018. Although internal auditing has been practically implemented in the public sector since 2007, it has not achieved the intended level of effectiveness, primarily due to the problems surrounding internal auditing itself. While the literature includes studies on the challenges of public sector internal auditing, there is a lack of research examining the relationship between these challenges and the job motivation of internal auditors, as well as which specific issues most significantly affect their motivation. This study aims to investigate, through its underlying dynamics, how the problems of internal auditing in the public sector influence the job motivation of public internal auditors. A mixed-method approach combining quantitative and qualitative techniques was employed. Surveys were conducted with 192 public internal auditors, and semi-structured interviews were held with 10 auditors. The study sought to answer questions such as whether internal auditing problems in the public sector affect auditors' job motivation, which problems have the most significant impact, how these issues relate to demographic factors, in what ways they influence motivation, and whether external problems also affect internal factors. The findings revealed that problems in public sector internal auditing negatively influence the job motivation of internal auditors to varying degrees. The two most critical issues found to have the strongest negative impact on motivation were "the inactivity of the Internal Audit Coordination Board and the lack of training since 2016" and "negative aspects of institutional culture." It was also found that the impact of internal auditing problems on job motivation did not differ significantly across demographic variables, and that, beyond existing issues, various specific problems also contributed to decreased motivation. Moreover, external problems were found to influence internal factors, further reducing job motivation. The study concluded that due to these challenges, internal auditors experience feelings of devaluation of their work, lack of institutional importance placed on internal auditing, injustice, neglect, and disappointment. Addressing the most critical issues first is expected to improve internal auditors' job motivation and enhance the overall effectiveness of internal auditing. Recommendations were provided accordingly.