Impact of Internal Auditor on Organizational Performance: Mediation through Independence of Internal Auditor and Support of Management Team


  • Sohail Nawaz Malhi Government College University (GCU) Lahore
  • Ayesha Bashir IBIT Punjab University Lahore
  • Muhammad Haseeb Mirza Professional Academy of Commerce (PAC) Lahore
  • Muhammad Abdullah Amir Rasheed & Co. Chartered Accountants



Organizational Performance, Internal Auditor, IFRS Rules, Auditor Independence, Management Team Support


This study investigates the impact of internal auditor on organizational performance, focusing on the mediating impact of the independence of the internal auditor and the support of the management team. This research is conducted within the specific context of two prominent organizations, Waves Singer Pakistan Limited and Pak Elektron Limited. Organizational performance is assessed by a multidimensional framework consisting of several factors, including professionalism, adherence to International Financial Reporting Standards (IFRS) rules, corporate governance practices, risk management, work-life balance, team training, and the influence of family relations within the organization. Through a comprehensive analysis of data from the selected organizations, the study reveals that internal auditor significantly affect various aspects of organizational performance. This research underscores the mediating role played by the independence of the internal auditor, emphasizing unbiased evaluations in driving organizational excellence. The supporting stance of the management team is a crucial aspect in enhancing the effectiveness of the internal audit purpose. The findings of the research study provide practical insight for organizations aiming to optimize their effectuation by empowering internal auditors, fostering independence, and promoting a collaborative environment within the management team. The study’s implications extend to practitioners, policymakers, and scholars interested in improving corporate governance, internal audit practices, and organization performance.


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How to Cite

Malhi, S. N., Bashir, A., Haseeb Mirza, M., & Abdullah, M. (2023). Impact of Internal Auditor on Organizational Performance: Mediation through Independence of Internal Auditor and Support of Management Team. Minhaj International Journal of Economics and Organization Sciences, 3(2).



Articles (English)