Auditors play a critical role in any company. The managers of such departments should manage subordinates so well in order to obtain good results. For this condition to happen, at first the managers’ motivations should be recognized and be satisfied, otherwise neither managers, nor subordinates practice auditing in prefect condition. The results of this study show some high rating areas of internal audit department managers’ motivation that have a strong effect on the clients. Furthermore, the results of this study reveal some motivational weakness in internal audit departments in Iran. The authors believe that from any aspect, internal audit departments should satisfy different motivation.

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