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

Abstract

Internal audit independence is critical to effective governance and accountability, yet its practice is shaped by complex organizational and cultural dynamics. While extensive literature exists on audit independence in formal terms, little empirical research has explored how internal auditors in Zambian state-owned enterprises (SOEs) live through and interpret this independence in context. This study adopts a hermeneutic phenomenological design to examine the lived experiences of internal auditors and key stakeholders within Zambian SOEs. Through in-depth interviews and focus groups, the research pursues to interpret meanings and uncover themes that illuminate the tensions between professional standards and cultural realities. Data was analyzed using hermeneutic interpretation, guided by Gadamer’s concept of the hermeneutic circle. Thematic analysis revealed three interrelated themes: (1) Negotiating Independence as a Relational Construct where auditors described independence as context-dependent and shaped by political and organizational considerations; (2) Cultural Dynamics of Authority and Silence, illustrating how respect for hierarchy, loyalty and fear of victimization influence auditors’ willingness to challenge management and (3) Resilience and Adaptive Agency, emphasizing how auditors employ strategic communication, alliances and professional conviction to assert their roles. A cross-cutting insight emerged; independence is not a static attribute but a lived tension, constantly navigated at the intersection of organizational politics, cultural expectations and personal integrity. These findings offer critical implications for strengthening audit effectiveness in culturally embedded governance environments.