Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector

The objective of this paper is to provide insights into internal auditors’ perceptions and experiences regarding their role as assurance providers in the Tunisian public sector through the detection, correction and reporting of internal control weaknesses and wrongdoings.

A qualitative research is conducted based on organizational role theory and using semi-structured interviews with 13 chief audit executives across 13 Tunisian public-sector organizations. A thematic analysis of the responses of interviews is then performed.

The content analysis of internal auditors’ responses shows that ambiguity surrounds the role of Tunisian internal auditors within the public sector because they must serve multiple customers (e.g. informal groups in Tunisian society, managers and audit committees) with conflicting expectations. In addition, the authors find that they adopt a strategy of trade-off between commercial and professional values, tending to prioritize top managers’ interests at the expense of other stakeholders. Responses provided by interviewees reveal that the absence of legal protection of internal auditors is one major obstacle explaining their failure to perform their role as assurance providers.

This study provides preliminary evidence of the challenges faced by internal auditors working in public-sector organizations in an emerging African setting. The findings of this study also emphasize the need to rethink the concept of independence of the internal auditing function within the Tunisian public sector given the apparent inability of internal auditors to alter their commercial focus. Furthermore, the results may increase the awareness of professional institutions about the necessity of enacting rules reinforcing internal auditors’ protection that may strengthen the role played by internal auditors within public-sector organizations.