THE BEHAVIORAL AND CULTURAL DETERMINANTS OF THE AUDITOR-AUDITEE RELATIONSHIP: AN ANALYSIS APPLIED TO THE AUDITING OF SOCIAL PROGRAMS

Objective: This study analyzes the complementarity between behavioral and cultural determinants of the auditor-auditee relationship and their influence on internal audit effectiveness, in the context of auditing social programs, illustrated through Morocco’s National Initiative for Human Development (INDH) programs. Theoretical Framework: Literature on internal audit effectiveness identifies the auditor-auditee relationship as a central determinant of audit performance. Existing studies mainly approach this relationship through professional and behavioral dimensions, focusing on auditors’ skills, attitudes, and compliance with procedures. Limited attention has been given to cultural values shaping interactions, particularly in social and public-sector contexts. This study integrates behavioral determinants and cultural values to provide a more comprehensive understanding. Method: The study adopts a qualitative case study approach based on semi-structured interviews with nine stakeholders involved in the evaluation and governance of “INDH” programs. Data were analyzed using NVivo software. Results and Discussion: Findings reveal behavioral determinants affecting the auditor–auditee relationship, including attitudes toward auditing, communication, cooperation, access to information, and responses to recommendations. Cultural values such as the primacy of relationships over tasks, warm interpersonal relations, and trust also structure this relationship. The results show that the auditor-auditee relationship is both professional and relational and cannot be understood solely through behavior. Research Implications: This research extends understanding of internal audit effectiveness by showing that auditor-auditee interactions in social program audits are shaped by both professional behavior and cultural values. Trust, respect, and interpersonal warmth are essential for collaboration. The study emphasizes that improving audit effectiveness requires combining technical skills with relational practices aligned with the cultural context. Originality/Value: This study contributes by highlighting the combined influence of behavioral and cultural determinants on the auditor-auditee relationship in social program audits.