Purpose: The main purpose of this study is to identify the indicators and components affecting the promotion of professional ethics of social security employees.
Materials and Methods: This research is one of the qualitative researches which is applied in terms of purpose and descriptive research in terms of method and grounded theory in terms of data collection and summarization. To identify the components of professional ethics in this research: In the first step, by referring to specialized texts of professional ethics, including domestic and foreign articles, authoritative books and publications, indicators of professional ethics, identify, review and summarize by kernel study method. At this stage, after 20 subjects, up to the theoretical saturation of the components were identified. In the second step, the semi-structured interview method was used to ensure the effectiveness of the indicators identified as professional ethics. The selected experts were a group of experts in the field of educational management who had many years of experience in educational jobs and were experienced and knowledgeable in relation to the selected indicators and components and had numerous articles in this field.
Findings: In the second step of the research, according to the results of interviews with experts, the results showed that the dimensions of professional ethics among employees of the Social Security Organization include 21 components and 186 indicators, of which 4 components of professional ethics including individualistic ethics, conscientious ethics, justice ethics , Legal ethics, 9 influential components including organizational culture, organizational wisdom, organizational trust, social capital, cultural capital, intellectual capital, job motivation, spiritual intelligence, personality traits and 8 effective dimensions of organizational performance, organizational leadership, social responsibility, social responsibility, , Organizational forgetfulness, employee creativity, job enthusiasm and quality of working life.
Conclusion: The results show that the relationship between professional ethics and the performance of independent auditors is mediated through ethical leadership and social responsibilities.