Effects of Internal Audit Function Maturity on Employee Motivation

This study examines the effects of internal audit function maturity criteria on employees’ multidimensional work motivation. A quantitative correlational survey design was employed. The study population comprised managers and employees working in 500 companies listed on Borsa Istanbul. All members of the population were invited to participate, and the final sample consisted of 396 respondents. Data were collected through an online questionnaire, and the research hypotheses were tested using structural equation modeling (SEM). The findings indicate that the strategic and operational maturity dimensions of internal audit functions have significant effects on employees’ multidimensional work motivation. Specifically, the strategic maturity dimension is negatively associated with motivation, whereas the operational maturity dimension is positively associated with motivation. Although the literature includes various studies on internal audit function maturity and corporate risk management, no prior study was found that investigates the effects of internal audit functions on employee motivation. This study contributes to a better understanding of internal audit function maturity processes and the factors influencing employee motivation. It also provides a roadmap for improving internal audit functions and human resource management practices in organizations.