Embracing resilience in a dynamic work environment: coping mechanisms of internal auditors in public higher education

The current governance dynamics in Indonesian public universities necessitate that internal auditor function as strategic partners and watchdogs. Such demands underscore the need for internal auditors to cultivate resilience to make sound professional judgments under challenges and conflicts of interest. Previous studies provide limited insights into the influence of internal auditors’ resilience in the context of the obstacles encountered in public universities. This study aims to examine the impact of internal auditor resilience on workplace mindfulness, job satisfaction, and burnout levels, as well as the mediating role of workplace mindfulness. Structural equation modeling was used to analyze data and test hypotheses by applying Smart PLS. Internal auditors from public universities in Indonesia who are part of the internal audit department were sampled. The results show that resilience negatively impacts internal auditor burnout and has a positive impact on workplace mindfulness and job satisfaction. The testing results for indirect effects show that workplace mindfulness contributes to the research model as a mediator between the influence of resilience on burnout and the job satisfaction of internal auditors. The implications of this research are intended to improve the ability of internal auditors to develop the resilience needed in a dynamic work environment.