Effects of Emotional Intelligence on the Relationship Between Individual and Contextual Factors on the Quality of Internal Auditing in Federal Educational Institutions in Brazil


  • Cristiane Silva Moura Universidade Federal de Mato Grosso do Sul
  • Joshua Onome Imoniana Universidade de São Paulo
  • Edicreia Santos Universidade Federal de Parana
  • Luiz Miguel Renda Santos Universidade Federal de Mato Grosso do Sul




Internal Audit, Pressure, Emotional Intelligence, Audit Quality, Skepticism


This research investigated the effects of individual and contextual factors on the quality of internal audit moderated by emotional intelligence. The research was operationalized from a research instrument consisting of 39 questions, answered by 93 internal auditors from Federal Educational Institutions in Brazil. Descriptive statistics and Structural Equation Modeling were applied. Results showed that individual factors positively and significantly affect the quality of the audit. The work resources, although considered important, did not influence the quality of the audit, unlike the contextual factor of time budget pressure, which affects it positively and significantly. Regarding the moderation of emotional intelligence in individual factors and contextual factors, this was not supported. Thus, concerning the originality, research on the influence of emotional intelligence on the results of the work of the internal auditor is recent in the literatures, this study therefore, boosts the ex ante sources and also support the regulating bodies and practitioners.  Finally, as a suggestion for future research, it is recommended that the studies reach the population not investigated in this study, being internal auditors from other sectors of the economy, external auditors or even auditors from the private sector.


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Author Biographies

Cristiane Silva Moura, Universidade Federal de Mato Grosso do Sul

Graduate In Accounting and Internal Auditor of the Federal institutions in Brazil

Joshua Onome Imoniana, Universidade de São Paulo

Professor of Auditing, School of Economics, Management and Accounting.

Edicreia Santos, Universidade Federal de Parana

Professor of Accounting. Federal University of Parana.

Luiz Miguel Renda Santos, Universidade Federal de Mato Grosso do Sul

Professor of Accounting, Federal university of Mato Grosso do Sul


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How to Cite

Moura, C. S., Imoniana, J. O., Santos, E. ., & Santos, L. M. R. (2022). Effects of Emotional Intelligence on the Relationship Between Individual and Contextual Factors on the Quality of Internal Auditing in Federal Educational Institutions in Brazil. International Journal of Finance & Banking Studies (2147-4486), 11(2), 118–127. https://doi.org/10.20525/ijfbs.v11i2.1902