Abstract:

This study aims to evaluate the effect of self-efficacy beliefs and work-life balance levels of internal auditors, who are faced with the risk of professional burnout due to the nature of their profession, on professional burnout. In this direction, a conceptual model was developed and data were collected from 305 internal auditors by questionnaire method to test the model. The collected data were analyzed with the SmartPLS 3 analysis program. The findings of the study revealed that both internal auditors' self-efficacy beliefs and work-life balance levels negatively affect their professional burnout. In addition, the findings of the study show that work-life balance mediates the negative relationship between self-efficacy belief and professional burnout. Researchers ignored the mediating role of work-life balance in the relationship between self-efficacy and burnout. Considering the lack of studies investigating the effects of self-efficacy, work-life balance, and professional burnout on internal auditors, this study has the characteristics of a pioneering study. The present study contributes to both literature and practice.

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