Management style in internal audit: influence between personal factors and role conflict

ABSTRACT This article analyzes the leader's management style effect on relationship between personal factors and role conflict in internal audit function. It sheds light per se regarding presence of audit, addressing effects that various styles leader can cause previously addressed literature characteristics conflict. Evidence shows skills expertise leading executives impact played by auditors, becoming major insights to be analyzed understood when delimiting contributes grasping aspects at a personal, professional, interaction level hierarchy companies have A survey was used involving 218 auditors certified Institute Internal Auditors Brazil (Instituto dos Auditores Internos do Brasil [IIA Brasil]), working area with active profiles professional networking platform LinkedIn. Use multiple linear regression for data analysis. Personal encompass independence auditors. Role comprises three dimensions: demand from organization vs. auditor profession; auditing consulting; values expectations. Management measures behavior immediate superiors dimensions task, relationship, situational context. As results contributions, it evidenced auditor’s commitment negative influence behaviors aimed relationships individuals, carrying out tasks, or adapting situations, part superiors, reducing