Date Added: Apr 2010
According to the theory of reasoned action, the intention of an individual is influenced by personal attitudes, the social norms and weighing of these two considerations. These motivational factors emanate from the self (personal identity), the environment and the interaction of the two. Within organizational settings, the self could be studied using needs theory, while the environment can be studied using leadership theory. This paper assumes that internal auditors are motivated to make moral choices by their personal needs and the leadership style of their immediate supervisors.