Exploring internal auditors' whistleblowing intentions towards corporate fraud: A prosocial behaviour perspective

The paper explores the ethical behavior of internal auditors in predicting their reporting behavior towards corporate fraud. Specifically, the objective of this study is to present a conceptual model on internal auditors' reporting intentions behaviour that may affect their individual factors (locus of control, job satisfaction, trust in management and proactive personality) and whether their decisions are affected by certain types of corporate fraud (financial statement fraud or theft). Due to the seriousness of corporate fraud to various organizational stakeholders, it is important to increase the understanding on the behavioral intentions of internal auditors to report about fraud to their management. Future study would like to utilize hypothetical situations in examining issues related to internal auditors' intentions in reporting these two types of fraud. It is hope that the outcome of this future study would aid researchers in understanding the determinants of internal auditors' ethical behaviour in reporting corporate fraud within their organizations.