2 ABSTRACT: Internal auditors hold a unique position in their organisation to prevent, deter and detect corporate wrongdoings; however, the role of this profession in investigating their ethical decision-making behaviour towards internal whistleblowing intentions has been very much neglected. Furthermore, although extensive research has been undertaken on the issue of whistleblowing globally, empirical study in this area is still scarce in Malaysia. This paper examines internal whistleblowing intentions among internal auditors in Malaysia utilising three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors ’ ethical decision-making processes. The likelihood for internal whistleblowing intentions was significant among internal auditors ’ ethical judgments for all the three vignettes. Demographic factors (gender, age, and tenure) and other individual factors (locus of control and organisational commitment) failed to explain the likelihood of internal auditors ’ internal whistleblowing intentions. Findings should aid researchers in their understanding of the determinants of individuals ’ internal whistleblowing behaviour.
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