Internal Audit Independence and Organizational Culture: A Hermeneutic Phenomenological Study of State-Owned Enterprises in Zambia

Muyinda P. Muyanga, PhD Jason Mwanza and PhD Austin Mwange
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Muyinda P. Muyanga: Institute of Distance Education, University of Zambia
PhD Jason Mwanza: University of Zambia
PhD Austin Mwange: University of Zambia

African Journal of Commercial Studies, 2025, vol. 6, issue 5

Abstract: This study explores internal audit independence within state-owned enterprises in Zambia using a hermeneutic phenomenological approach. Through interviews and focus groups with internal auditors and key stakeholders, the research examines how independence is experienced within complex organizational and cultural contexts. Guided by Gadamer’s hermeneutic philosophy, thematic analysis revealed three major themes: negotiating independence as a relational construct, cultural dynamics of authority and silence, and resilience and adaptive agency among auditors. The findings suggest that audit independence is not merely a formal structure but a lived tension shaped by organizational politics, cultural expectations, and professional integrity.

Keywords: Internal Audit; Independence; Organizational Culture; Hermeneutic Phenomenology; State-Owned Enterprises; Zambia (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsk:2025-101

DOI: 10.59413/ajocs/v6.i5.8

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