Expanding of Corporate Citizen Theory in Evaluating Internal Auditor Functions Green

Objective: The passage of time and the change of traditional management theories to focus on social and human values, led to the formation of new theories such as organizational citizenship. Although these changes gradually took on a more coherent form of corporate engagement as an important part of citizens in society, they initially neglected to focus on the structural form of organizational behavior, trying to identify individuals' participation and effectiveness only within the organization. That the development of the effective level of social characteristics can play a more comprehensive role in the social identity of individuals in the micro and companies in the macro., Internal auditing in order to improve the level of financial transparency of companies is now considered as a structural requirement within companies, in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions in order to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with their corporate citizen responsibility procedures that can increase the sustainability of financial reporting. Internal auditing in order to improve the level of financial transparency of companies is now considered as a structural requirement within companies, in addition to the specialized areas in the company, they have the social responsibility to disclose the company's actions in order to reflect the news and transparent information to the stakeholders as informed. Focusing on this area of internal audit responsibility is seen as a combination of specialized functions with their corporate citizen responsibility procedures that can increase the sustainability of financial reporting. The purpose of this study is Expanding of Corporate Citizen Theory in Evaluating Internal Audit Functions Green.

Method: The method of the present research is applied and due to the nature of the result in the methodology based on the development approach, an attempt has been made to identify and prioritize the green consequences of the internal audit of the corporate citizen based on fuzzy analysis. This issue, due to the incoherence of the theoretical framework, can help to increase the perceptual effectiveness, both thematically and analytically, through a developmental approach in the outcome dimension. Also, in terms of data type, this research is in the category of mixed research, which seeks to describe and survey the research topic through qualitative and quantitative analysis. In terms of strategy, this research is based on mathematical models and operations research, which can be considered as analytical-mathematical research. Therefore, research needs a strong argumentative basis to explain and justify the reasons. This support is provided by searching the literature and theoretical discussions of research and compiling general propositions and theorems about the phenomenon under study in this research in the qualitative part and based on Meta-synthesis. The research period is one year.

Results: After performing the critical evaluation process, it was determined that 5 studies were excluded from the total of approved studies because they scored below 30. Then, with the identification of 8 main components as the main basis of the green consequences of the internal audit of the corporate citizen, they were selected based on the highest frequency in the approved researches. With the identification of 8 main components as the main principles of the green consequences of internal audit of the corporate citizen were selected based on the highest frequency in approved research. Therefore, the result in the qualitative section according to the two Delphi rounds, confirmed all the components of the research based on the agreement coefficient and the mean. Finally, based on fuzzy analysis, it was found that disclosure of compliance with environmental requirements is the most important green consequence of the internal audit of the corporate citizen at the capital market level, which in terms of fuzzy weight gained, has priority over other consequences.

Conclusion: by analyzing the result obtained, it should be stated the role of internal auditors in the corporate citizen's theory versus stakeholders are to comply with the requirements and authorities set by the upstream institutions in the capital market and financial reporting standards, and adherence to it can help increase the level of environmental norms and green reporting culture in the company while increasing the level of financial reporting transparency in various fields, especially the environment. This is the first study to exemplify environmental sustainability by focusing on the concept of corporate citizen internal auditing. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, However, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature.