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Journal articles on the topic 'Internal Audit Methods'
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1
Fadila, Ahmad, and Yan Rahadian. "Usulan Rancangan Perumusan Opini Audit Internal Pada Kegiatan Audit Aparat Pengawasan Intern Pemerintah." Jurnal Riset Akuntansi dan Keuangan 7, no. 2 (2019): 389–406. https://doi.org/10.17509/jrak.v7i2.17241.
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Abstract. The research proposed to provide input to the Government Internal Supervisory Apparatus or Aparat Pengawasan Intern Pemerintah (APIP) on the importance of the application of internal audit opinion, analyze the perceptions of auditors, auditors, and users of the internal audit opinion opinion applied, and use the formulation of internal audit opinions in accordance with the results of APIP audit reports . Case studies use case study methods with qualitative methods. The object of research is five APIP units for audit, and one unit of research results for APIP audits. The research data was obtained from primary and secondary data through documentation and interviews. This research shows that the public sector internal audit opinion is needed to move towards APIP level 4 capability of the Internal Audit Capability (IA-CM) capability. According to auditor perceptions, internal opinion audits through the process of planning and carrying out internal audits with professional competence and accuracy, will produce a quality and objective opinion. According to the auditee's perception, the internal audit opinion is a part of the organization and an assessment of the unit's performance improvement. According to the perception of users of the report, internal audits have an influence on the decision-making process. This study proposes the identification of measurement criteria for each governance arrangement, risk management, and organizational control in the administrative field that is appropriate for public sector internal audit opinion formulation. This research also discusses opinions that are in accordance with the needs of auditors, auditors, and users of opinion reports with three or four levels, which can be applied properly at the micro or macro level. Keywords. Internal audit; public sector; internal audit opinion; APIP; IA-CM.Abstrak. Penelitian ini bertujuan untuk memberikan masukan kepada Aparat Pengawasan Intern Pemerintah (APIP) atas pentingnya penerapan opini audit internal, menganalisis persepsi auditor, auditi, dan pengguna laporan jika opini audit internal diterapkan, dan mengusulkan rancangan perumusan opini audit internal yang tepat pada laporan hasil audit APIP. Penelitian ini menggunakan pendekatan studi kasus dengan metode kualitatif. Objek penelitian adalah lima unit APIP beserta auditinya, dan satu unit pengguna laporan hasil audit APIP. Data penelitian diperoleh dari data primer dan sekunder melalui dokumentasi dan wawancara. Penelitian ini menunjukkan bahwa opini audit internal sektor publik sangat diperlukan untuk melangkah menuju kapabilitas APIP level 4 Internal Audit Capability Model (IA-CM). Menurut persepsi auditor, pemberian opini audit internal melalui proses tahapan perencanaan dan pelaksanaan audit internal dengan kompetensi dan kecermatan profesional, akan menghasilkan opini yang bermutu dan objektif. Menurut persepsi auditi, opini audit internal merupakan penilaian bagi organisasi dan membawa dampak terhadap peningkatan kinerja unit. Menurut persepsi pengguna laporan, opini audit internal memberikan pengaruh terhadap proses pengambilan keputusan. Penelitian ini mengusulkan pengidentifikasian kriteria pengukuruan untuk setiap lingkup tata kelola, manajemen risiko, dan pengendalian organisasi di pemerintahan yang sesuai bagi perumusan opini audit internal sektor publik. Penelitian ini juga mengusulkan bentuk opini yang sesuai dengan kebutuhan auditor, auditi, dan pengguna laporan berupa opini dengan tiga atau empat tingkat, yang dapat diterapkan baik di level mikro maupun makro.Kata kunci. Audit internal; sektor publik; opini audit internal; APIP; IA-CM.
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ABDIGAMIDOV, Abzal. "Some methods of performance audit." Public Administration and Civil Service, no. 3-78 (August 29, 2021): 13–24. http://dx.doi.org/10.52123/1994-2370-2021-57.
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In this article, the author proposes a methodology for conducting an efficiency audit used by the internal audit services of state bodies. In order to effectively use the appropriate time resources to achieve the objectives of the performance audit for efficiency, cost-effectiveness, productivity, priority should be given to the analysis, evaluation of management, finance, information, public services, strategic results, the opinions of the company, the results of audits of authorized bodies, audit bodies and other information of the audited entity for a certain period. High-quality developed special indicators and evaluation criteria and performance audit indicators are the most necessary tool for achieving the audit objective and detailed determination of the results of the object's activities audit based on these indicators.
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Sari, Nur Zeina Maya, and Rakhmat Nurdin. "Information System Audit Experience and Accountability to Internal Audit Quality." International Journal of Religion 5, no. 12 (2024): 212–23. http://dx.doi.org/10.61707/4efb3g17.
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The purpose of this research to determine the experience of information system audits and accountability for audit quality at the Inspectorate Bandung. Data expected to be a solution quality of internal audits. Obtained through a survey by distributing questionnaires. According to the issue, they do not have competent experience and accountability in carrying out quality audits. Have 30 samples out of 60 observed in population field. Using descriptive and verification methods. Statistical data processing SPSS. The results show that: (1) Information systems audit experience has no direct effect on audit quality and (2) Accountability has a direct effect on internal audit quality.
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Ying, Die. "State Audit's Supervision, Guidance and Utilization of Internal Audit in China." Modern Economics & Management Forum 3, no. 2 (2022): 115. http://dx.doi.org/10.32629/memf.v3i2.777.
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In the relevant regulations and practices of the use of internal audit by state audits, there are problems that the functional boundaries of audit institutions' supervision and guidance of internal audit are ambiguous, and the methods and degrees of internal audit use lack legal constraints. These problems will undermine the independence and objectivity of internal audit and affect the quality and authority of state audit. This article focuses on considerations for determining this boundary.
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Mohamad Afrizal Miradji, Putri Ayu Anggelia, Fatimatus Sahro, Adelia Agustin, and Ayunny Fiina Ladzatus Shobiroh. "Peran Audit Internal Terhadap Kualitas Pemeriksaan Laporan Keuangan Oleh Audit Eksternal." GEMILANG: Jurnal Manajemen dan Akuntansi 4, no. 3 (2024): 228–33. http://dx.doi.org/10.56910/gemilang.v4i3.1597.
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This research aims to explore the role of internal audit in influencing the quality of financial statement audits conducted by external auditors. With increasing demands for financial accountability and transparency, the role of internal audit becomes increasingly important in supporting the effectiveness of external audits. However, the relationship and interaction between these two audit functions remain a topic that needs further exploration. Using a mixed-methods approach combining surveys, in-depth interviews, and case studies, this research investigates the perceptions of internal and external auditors regarding the level of collaboration, communication, and coordination between them, as well as their impact on the quality of financial statement audits. The research findings indicate that effective interaction between internal and external audits can enhance audit quality by sharing information, identifying key risk areas, and minimizing duplication of efforts. This research contributes theoretical and practical insights into understanding the important role of internal audit in improving external audit quality, as well as offering recommendations to strengthen the synergy between these two audit functions.
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Roshchektaev, S. A., and U. Yu Roshchektaeva. "Establishing cause-and-effect relationships in the audit report as a key criterion for the value of internal audit." Scientific bulletin of the Southern Institute of Management, no. 2 (June 25, 2020): 63–69. http://dx.doi.org/10.31775/2305-3100-2020-2-63-69.
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The article considers methodological principles for increasing the value of internal audit. The primary source of the value of internal audit, the final goal of the audit report and approaches to assessing its quality are identified. Methods of establishing cause-and-effect relationships in the audit report are considered. The ontological and philosophical foundations of the cause are revealed. The requirements of International professional standards of internal audit for documenting audits are set out.
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Pitriani, Delina, and Shinta Dewi. "Effect of Internal Audit on The Prevention of Fraud." Jurnal Ekonomi, Bisnis & Entrepreneurship 17, no. 2 (2023): 446–53. http://dx.doi.org/10.55208/jebe.v17i2.467.
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This study aims to determine the effect of internal audits on fraud prevention. The formulations in this study are has the internal audit at the Selaawi Garut Unit Bank (BRI) adequately, does internal audit affect the prevention of fraud in the bank (BRI) Selaawi Garut Unit. The research method in this study is to use quantitative methods. The object of research is internal audit and fraud prevention. The dependent variable is Fraud Prevention, while the independent variable is Internal Audit. The research population is all employees who work at Bank BRI Unit Selaawi Garut, as many as 31 people. Samples were taken randomly from as many as 31 people. Data analysis used simple linear regression. The results showed that Internal Audit affected Fraud Prevention. Furthermore, the internal audit department personnel must enhance the caliber of their analytical procedures in the context of fraud auditing, preliminary surveys, program audits, and auditor team selection. This finding will enable future researchers to replicate the study by incorporating additional variables.
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Pitriani, Delina, and Shinta Dewi. "The Effect of Internal Audit on The Prevention of Fraud." Jurnal Ekonomi, Bisnis & Entrepreneurship 17, no. 2 (2023): 446–53. https://doi.org/10.55208/bma9pk15.
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This study aims to determine the effect of internal audits on fraud prevention. The formulations in this study are has the internal audit at the Selaawi Garut Unit Bank (BRI) adequately, does internal audit affect the prevention of fraud in the bank (BRI) Selaawi Garut Unit. The research method in this study is to use quantitative methods. The object of research is internal audit and fraud prevention. The dependent variable is Fraud Prevention, while the independent variable is Internal Audit. The research population is all employees who work at Bank BRI Unit Selaawi Garut, as many as 31 people. Samples were taken randomly from as many as 31 people. Data analysis used simple linear regression. The results showed that Internal Audit affected Fraud Prevention. Furthermore, the internal audit department personnel must enhance the caliber of their analytical procedures in the context of fraud auditing, preliminary surveys, program audits, and auditor team selection. This finding will enable future researchers to replicate the study by incorporating additional variables.
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Badamasi, Nura, Adura Binti Ahmad, and Mohamad Zulkurnai Bin Ghazali. "Exploring the dynamics of internal audit effectiveness: Unravelling the mediating effect of internal auditors’ ethical conduct." Multidisciplinary Science Journal 7, no. 2 (2024): 2025074. http://dx.doi.org/10.31893/multiscience.2025074.
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The research investigates the dynamics of internal audit effectiveness and the mediating effect of internal auditors’ ethical conduct. The impact of internal auditors' ethical conduct on the management's support for the internal audit department and the effective internal control system monitoring is examined, extending the ideas of the agency and policeman theories. One hundred sixty-six responses from the chief and deputy chief internal auditors of Kano state MDAs were used as a sample group in this quantitative study, and they included cross-sectional and correlational methods. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to analyze the sample data. The internal auditors' ethical conduct served as a mediator in the internal audit effectiveness model, as supported by the data. The study failed to support the previous findings regarding the direct effects of management support for internal audit departments and effective monitoring of internal control systems on internal audit effectiveness. Still, the results validated the hypothesis that the mediating effect of internal auditors’ ethical conduct on the effectiveness of internal audits on all predictors. The analysis confirmed that conducting internal audits should be a strategic priority for professional associations and legislators.
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KHERSIAT, Ola Mohammad. "The Impact of Audit Committees on the Realization of an Integration Relationship between Internal and External Audit when Conducting Audits. A Study on Public Shareholding Corporations." Journal of Advanced Research in Law and Economics 11, no. 2 (2020): 420. http://dx.doi.org/10.14505/jarle.v11.2(48).15.
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This study aims to investigate methods of achieving an integrating relationship between internal and external audit when conducting audit procedures in Jordanian public shareholding corporations, as well as investigate the impact of audit committees achieving such a relationship since an effective internal audit effective the external auditor`s estimations regarding control risks. The study concludes that all aspects of the realization of an integration relation between internal and external audit have achieved a fair ratio exceeding 60%. Spearman test was used to show the nature of the relationship between the internal and external audit. The test results showed that the relationship between these methods is vulnerable in Jordanian public shareholding corporations, and that audit committees have no statistically significant impact on achieving an integrating relationship between internal and external audits in conducting audit in Jordanian public shareholding corporations, since the ratio of audit committees interpretation (R2) which amounted to (.145) of the dependent variable difference ( achieving an integrating relationship between internal and external audit in conducting audit) is relatively low, and that the P- value derived for this relation amounted to (.615) which is more than (5%) .
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Zou, Wenjun. "Enhancement of Audit Closed-Loop Management for Optimal Audit Results Transformation." Proceedings of Business and Economic Studies 6, no. 5 (2023): 1–6. http://dx.doi.org/10.26689/pbes.v6i5.5458.
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The process of converting audit findings into actionable improvement measures within an enterprise is pivotal for achieving the “value-added” objective of internal audits and fostering sustainable business development. By elucidating the definition and significance of transforming internal audit results, this study underscores the imperative of applying and effectively converting these findings. Additionally, it seeks to streamline the value assessment framework for internal audit result transformation and delineates key factors that impede this transformation. Furthermore, this study explores strategies to bolster the closed-loop audit management system and outlines specific methods for enhancing the transformation of internal audit results within the enterprise, thereby contributing to its overall progress.
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Khairunisa, Haifa, Maulana Yusup, Sana Sholihah, and Adam Ramdani. "Internal Audit Effect on Inventory Control." Acman: Accounting and Management Journal 3, no. 1 (2023): 49–54. http://dx.doi.org/10.55208/aj.v3i1.60.
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This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present the output results. After conducting analysis and discussion, the authors conclude that the effect of internal audit on inventory control carried out at a garment company in the city of Bandung shows quite good results. To see the expertise and accuracy possessed can be obtained from the results of the internal audit. But some are not optimal, which is in the internal audit control, which has not optimally supported the company, so the implementation of audit activities needs to be improved. In addition, the quality assurance program needs to run optimally to support audit performance.
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Yuwono, Matias Andika, and Lena Ellitan. "The Role of Internal Audit in The Merger and Acquisition Process to Provide Added Value: A Critical Review." Shafin: Sharia Finance and Accounting Journal 4, no. 1 (2024): 17–34. http://dx.doi.org/10.19105/sfj.v4i1.12541.
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Purpose – This research focuses on how internal audit influences added value in the merger and acquisition (M&A) process. One of the internal audits provides value added by doing due process diligence For M&A transactions. The failure rate in creating value for companies and shareholders through M&A is still relatively high. Factors contributing to such failures include cultural differences between organizations, overly optimistic decisions based on market assessments, overestimating synergies, and inappropriate technology assessments. In overcoming these risks, the role of internal audit becomes crucial. This research underscores how internal audits can aid in recognizing and addressing the risks linked to M&A, particularly during the strategy, feasibility assessment, and results integration implementation phases. Methodology – This research uses descriptive qualitative analysis methods Findings – Research demonstrates that internal audit plays a vital role in guaranteeing the seamless operation of the M&A process. Internal audits help identify the various risks involved in the M&A process, from market and financial risks to legal and cultural risks. In addition, internal audits also provide recommendations for improvements needed to ensure that the M&A process runs according to the company's plans and goals. Thus, the contribution of internal audit is significant in ensuring the success of every M&A transaction carried out by the company. Originality – This article comprehensively discusses internal audit activities in the M&A process so the internal audit activity can add value to the company.
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Wen, Yong. "Research on XBRL Continuous Internal Audit under the Big Data." Journal of Physics: Conference Series 2050, no. 1 (2021): 012016. http://dx.doi.org/10.1088/1742-6596/2050/1/012016.
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Abstract The development of digital industrialization has promoted the continuous emergence of new industries, new formats and new models, and has also promoted the transformation of the traditional internal audit model to digital and intelligent. Big data, cloud computing, XBRL, artificial intelligence and other digital technologies are important means to achieve full audit coverage, big data audit has become a hot topic in the current audit field, relevant literature mainly focuses on the impact of big data on traditional audit concepts and audit methods, the impact and risks of big data technology on informatization audits, and how the auditing community responds. However, the research on the integration of big data technology and XBRL technology into continuous internal auditing is relatively rare. Based on the introduction of three XBRL continuous internal audit models, this article analyzes the continuous internal audit process of the XBRL information system, and discusses the application of big data technology in XBRL continuous internal audit.
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Dorosh, Nina. "Use of information technologies in internal audit." Socio-Economic Problems and the State 25, no. 2 (2021): 193–201. http://dx.doi.org/10.33108/sepd2022.02.193.
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The article reveals the essence and importance of internal audit in adding value to the organization and its stakeholders by assessing and providing recommendations for improving corporate governance, risk management and control, promoting economic efficiency, sustainable growth and financial stability. The main current trends in the development of internal audit on the use of modern technologies in auditing and the growing need for internal auditors to acquire knowledge and skills of IT technologies, work with big data, knowledge in the field of cybersecurity, analytical and critical thinking skills. Using the provisions of the International Standards for the Professional Practice of Internal Auditing, the functions of internal audit to assess the adequacy and effectiveness of controls in accordance with the risks in the field of information systems of the organization. It is emphasized that internal auditors must have sufficient knowledge of the key risks and controls of information technology, as well as technological audit methods, and some of them must have the competence of the auditor, whose main responsibility is the audit of information technology. The essence, evolution of the development of the concept of information technology audit, as well as its application in the management system of the business entity, are revealed. The classification of functional types of IT audits is covered, in particular: information security audit; IT quality audit; IT project audit; systems development audit; data analysis as part of the financial audit; audit of control measures; judicial audit. It is indicated that IT audit is a separate type of audit at the enterprise, and can also be part of the financial audit process. The advantages of using computer tools and technologies in the audit, which improves internal audit processes, as well as the need and prospects for the development of computerization in the audit, are considered.
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Alwi, Mochamad. "The Use of Continuous Audit to Improve the Effectiveness and Efficiency of Internal Audit Activities: A Practical Study of Distribution Sharia Company in Indonesia." IQTISHODUNA: Jurnal Ekonomi Islam 12, no. 2 (2023): 603–22. http://dx.doi.org/10.54471/iqtishoduna.v12i2.2007.
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The implementation of technology has encouraged internal auditors to develop continuous audits as a practical method for obtaining useful information from a set of company electronic data related to internal audit activities at all stages. Continuous audit methods allow internal auditors to process the entire population of transaction data to identify risk and internal control weaknesses that are more likely to be the subject of an audit finding. XYZ is a distribution company that continues to expand its business with more than 200 branches in Indonesia especially in sharia business. However, a large number of branches and transactions face limited internal auditors, high audit costs, low levels of audit coverage, and potential human error, which are an obstacle. This research is a design science that proposes the use of DMADV six sigma methodology as a problem-solving method to enhance the effectiveness and efficiency of internal audit activity by applying technology and audit concept in the continuous audit system. This research revealed that the internal audit cost can decrease by 45,5% to IDR 528.000.000 and audit coverage can increase by almost double to 86,3% in a year.
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Omonova, Zarina Xudoymurodovna. "INTERNAL AUDIT SYSTEM IN BUDGET ORGANIZATIONS: ENSURING ACCOUNTABILITY AND EFFICIENCY." Journal of Universal Science Research 2, no. 7 (2024): 192–98. https://doi.org/10.5281/zenodo.13133106.
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The goals and tasks, principles of internal audit, methods of auditing in accounting departments in budget organizations, and auditable approaches to the control sequence of lims are all taken into consideration in this article, along with the theoretical and practical aspects of internal audit activities in budget organizations and ways of organizing internal audit in budget organizations in an effective manner.
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Sudalhar, Sudalhar, Rudy Handoko, and Ayun Maduwinarti. "Implementation of Hospital Internal Audit Policy." Journal of Health Policy and Management 8, no. 3 (2023): 224–33. http://dx.doi.org/10.26911/thejhpm.2023.08.03.06.
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Background: Out of 7 people in the Internal Audit Unit (SPI) in a hospital, only 1 person is not concurrently serving as the Head of SPI. SPI is the main requirement in carrying out duties and can be a problem in the implementation of hospital internal audit policies by SPI and if this is left unchecked, the public services provided by the hospital can be of less quality. the purpose of this study is to know and analyze the implementation of internal audit policies, factors that support and hinder the implementation of internal audit, find models for implementing internal audit policies in Hospital A. Subjects and Method: qualitative research design. The research was conducted at Aisyiyah Bojonegoro Hospital. The target population consists of 1 director, 6 department heads and 4 SPI auditors. The technique and size of sampling is done by means of the population being the sample. the dependent and independent variables of interest are the implementation of the Hospital Internal Audit policy. Variable measurement methods or instruments by means of interviews and data analysis methods using data triangulation. Results: The implementation of internal audit policy from the communication aspect has been carried out well, the Resource aspect has not been implemented properly, the Disposition aspect has not been implemented properly, the Organizational Structure aspect is carried out properly. The appointment of SPI personnel needs to take into account the competence of the auditor or provide auditor competency training, exemption from concurrent duties and full-time positions, structuring systematic career paths and providing special incentives, maintaining consistency of communication and conducting audits in all work units Conclusion: This research can produce implications for model development in the implementation of hospital internal audit policies in accordance with Edward III's theory and then developed with the involvement of the Hospital Internal Auditors Association. Through this it is expected that the implementation of internal audit policies is more comprehensive in implementing aspects of organizational structure, resources, disposition and communication. Keywords: implementation, policy, internal audit, hospital
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Ma, Yue. "Research on Optimization of Internal Audit Process under the Background of Big Data." Scientific Journal of Economics and Management Research 6, no. 8 (2024): 36–39. http://dx.doi.org/10.54691/9jmwz089.
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In the era of big data, it is especially vital to optimize the internal audit process. Traditional methods are increasingly inadequate to handle the burgeoning volume of data and intricate environments. Consequently, leveraging big data technology to enhance audit processes has become essential. The role of internal audit should evolve from mere supervision to a service-oriented function, aiming to bolster governance, uncover issues, and enhance value. Nevertheless, challenges such as inadequate audit independence and feeble rectification mechanisms persist. The integration of big data technology with internal audit practices can markedly elevate the quality and efficiency of audits, and foster innovation in audit methodologies. To optimize the audit process, it is imperative to define clear objectives, propose practical and viable solutions, and further refine the quality and sophistication of audit work through techniques like data preprocessing and analysis.
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Іershova, Natalia, and Olha Kryvytska. "ANALYTICAL ASPECTS OF THE ENTERPRISE'S INTERNAL AUDIT IN THE CONTEXT OF NEW TRENDS AND CHALLENGES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 23(51) (2021): 96–102. http://dx.doi.org/10.25264/2311-5149-2021-23(51)-96-102.
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The article is devoted to the study of the analytical aspects of internal audit in the context of new trends and challenges. The systematization of problematic aspects of internal audit has shown that the requirements for improving the analytical aspects of internal audit are becoming higher. These benefits can only be realized when internal audit not only uses data analysis techniques to automate individual audit procedures, but fully integrates these methods into the internal audit lifecycle. A survey profile has been built on which risk analytics can be based. The key risks for internal audit have been systematized. It will contribute to the improvement of its organization and allow the provision of risk-oriented and objective audit services, advice and professional opinion. There are many tools which can help to collect and manage data, and while this can provide exceptional opportunities for business decision making and development, it also poses the challenge of finding appropriate applications that meet the unique needs of an organization. The audit should assist in the creation, integration, and deployment to conduct appropriate audits and controls to ensure that it is fully fit for purpose and cost. It is substantiated that data analysis offers internal auditors a multidimensional view of data, which improves data transformation and enables proactive risk management, which is what the internal audit stakeholders expect. Attention is paid to the role and importance of internal audit in corporate culture, assessing the values and goals of the company. The research results have practical orientation, since a properly constructed internal audit system allows achieving stability in business development.
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Pangestu, Siam, and Yuniarti Hidayah. "Factors Affecting Audit Quality In Internal Auditors." Jurnal Akademi Akuntansi 6, no. 4 (2023): 595–608. http://dx.doi.org/10.22219/jaa.v6i4.25924.
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Purpose: This study aims to analyze the influence of competence, independence, objectivity, ethical sensitivity, and experience of auditors on the quality of audit results at the Tulungagung Regency Inspectorate. Methodology/approach: This research uses a quantitative methods using questionnaires distributed to auditors and P2UPD at the Tulungagung Regency Inspectorate. Data were analysed using a statistical application SmartPLS 3. Findings: The results show, that independence, ethical sensitivity, and auditor experience significantly affect the quality of audit results. Meanwhile, competence and objectivity do not significantly affect the quality of audit results. Practical and Theoretical contribution/Originality: Currently, the Tulungagung Regency Inspectorate was asked to conduct a re-audit because it was known that the results of previous audits differed from field data or facts obtained by the Tulungagung District Attorney team. Research Limitation: This study was only conducted at the Tulungagung Regency Inspectorate. So that the respondents were limited to 33 examining staff or auditors and P2UPD in the Tulungagung Regency Inspectorate
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Sudirman, Sudirman, Halida Sasmita, Muhammad Djabir D, Budhi Krisnanto, and Feronica Fungky Muchsidin. "Effectiveness of Internal Audit in Supporting Internal Control and Prevention of Fraud." Bongaya Journal for Research in Accounting (BJRA) 4, no. 1 (2021): 8–15. http://dx.doi.org/10.37888/bjra.v4i1.271.
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This study aims to analyze the effectiveness of internal audit at PT Bank Sulselbar Makassar in supporting internal control over fraud. This study uses a qualitative approach with the method of documentation, interviews and questionnaires to the internal auditors, anti-fraud department, and management as data collection methods. After the data was collected, data analysis was carried out using descriptive methods and measuring effectiveness. Based on the study results, it can be stated that the role of the Internal Audit Group as an internal audit in improving the internal control system for fraud at Bank Sulselbar has been influential. The internal audit of Bank Sulselbar has the authority to monitor the follow-up to the results of the audit conducted by the auditor. Monitoring activities are carried out to ensure that corrective actions have been carried out adequately and effectively. Thus, the company will implement better internal controls in the future because assessments and corrective actions for weaknesses and errors found are always carried out. There are three elements to prevent and detect fraud, namely a culture of honesty (personal), management responsibility to evaluate fraud risk (through internal control), and supervision by the audit committee (internal audit).
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Lozovoy, Maxim V. "Instrumental Methods and their Application in Internal Financial Control and Audit of Budget Accounting and Reporting." Economic Environment, no. 1(43) (2023): 59–67. http://dx.doi.org/10.36683/2306-1758/2023-1-43/59-67.
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Budgetary sphere is subject to the risks of budget accounting and reporting violations, which managers and accountants face. To reduce risks and confirm accuracy of accounting and reporting, modern control and audit tools are used at the level of departments and institutions. Internal control and audit in recent years are constantly being reformed and transformed on the basis of goals and objectives. Federal standards are used to regulate internal financial audit, and normative base for internal financial control is far from being perfect and is not very clear in practice. In this regard, there are many discrepancies, interpretations and understanding of organization of these types of control in institutions. The purpose of the study is to compare internal financial control and audit in the public sphere, substantiate the unity and opposite of the control purpose and describe verification methodology and the tools. The research methodology is based on application of monographic research methods, discussion, analysis of normative base, economic substantiation of the provisions of departmental regulations in the field of control and audit, comparative assessment of internal financial control and audit. As a result, comparative assessment of internal financial control and audit is given, and the relationship between internal financial control and audit is demonstrated. This relationship can be traced through the purpose of these types of control. The importance of methods, ways and techniques of control and audit as components of the tools of the controller and auditor is substantiated. It is shown which methods are used in practice by internal auditors, and which are used by internal controllers, and what methodological and instrumental relationship is between them.
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Mirzoeva, D. Kh, and D. A. Yunusova. "Organization and Methods of Economic Entities Internal Audit." Herald of Dagestan State University 36, no. 4 (2021): 46–54. http://dx.doi.org/10.21779/2500-1930-2021-36-4-46-54.
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Khazhimuratov, N. Sh. "METHODOLOGICAL ASPECTS OF ASSESSMENT OF CONTINUITY ACTIVITIES OF BUSINESS ENTITIES DURING INTERNAL AUDITS." Journal of Science and Innovative Development 3, no. 5 (2020): 19–26. http://dx.doi.org/10.36522/2181-9637-2020-5-2.
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This article discusses the methodological issues of assessing the continuity of business entities in the process of audits. As a result of the research, the stages of business continuity, the impact on the reliability of financial statements, the composition of analytical procedures used to assess business continuity, the analysis of financial results of the audit organization and the impact on the types of audit conclusion are scientifically substantiated. During the research, the analytical methods for assessing the continuity of business entities have been developed. In particular, the necessity to form an audit opinion through the analysis of the financial condition and performance indicators of the business entity was highlighted. The study provides a scientific basis for the continuity of the type of audit report using international standards. The article describes how the auditor predicts the future activities of the business entity using the principle of continuity. The results of the study are used by audit organizations to conduct audits in accordance with international standards.
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Khansalar, Ehsan, Mahmoud Lari Dasht-Bayaz, and Javad Zarei. "Influential Factors on Analytical Methods in External Audit." International Journal of Economics and Finance 7, no. 11 (2015): 76. http://dx.doi.org/10.5539/ijef.v7n11p76.
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In 1394, a research was conducted to detect the influential factors on using analytical methods in external audit. Results of research hypothesis examination revealed that analytical procedures were used effectively during implementation steps of external audit and needed initial information including industry indices, budget, standard costing, firm size, accounting systems, effective internal controls, audit managers work history and his(her) coworkers, educational level of audit manager and his(her) coworkers, industry, familiarity with statistical-analytical procedures and institution size influence on using analytical procedures. However among factors mentioned above only firm size, accounting systems and effective internal controls are crucial factors which influence on using analytical procedures.
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Kanapina, Aziza, Lyazzat Beisenova, and Balnur Abzhalova. "APPLICATION OF THE EXPERIENCE OF SOUTH KOREA IN THE SYSTEM OF INTERNAL STATE AUDIT OF THE REPUBLIC OF KAZAKHSTAN." «МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ» 61, no. 4 (2023): 206–16. http://dx.doi.org/10.55871/2072-9847-2023-61-4-206-216.
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The article discusses the features of the organization and conduct of internal audit in the state bodies of South Korea. The work uses systemic and institutional approaches, methods of induction and deduction, generalizations, historical, logical, comparative research methods. Theoretical research methods are applied, which include the analysis and synthesis of the information presented. The characteristic features and methods of conducting internal audits of state bodies are disclosed. The tools for the implementation of state programs aimed at implementing the strategic priorities of the country’s development and ensuring national security have been determined. In the modern world of actively developing countries, there is a widespread tendency to delegate and uphold the principle of independence. An analysis of the internal audit system in the public sector of South Korea once again proved the priority of information technologyin the economic processes of the country. On the example of the Republic of Korea, one can observe the high efficiency of the activities of internal state audit bodies through the introduction of a system for the exchange of digitized information between ministries. On the basis of the studied foreign material, some features, methods and ideas for improving the efficiency of government bodies through the internal audit system of our country are noted. Taking into account the experience of South Korea, our country needs not only to eliminate the existing shortcomings in functioning, but also to significantly transform the internal audit system as a whole.
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Mukhamejanova, Aigul, Bakhytzhamal Zhumatayeva, Kalyash Primzharova, Galiya Ukubassova, and Talap Zhumartov. "Organisational and methodological support of internal audit and conceptual approaches to its improvement." Scientific Herald of Uzhhorod University Series Physics, no. 56 (April 6, 2024): 2498–506. http://dx.doi.org/10.54919/physics/56.2024.249pf8.
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Relevance. The study addresses the ongoing need to improve the organisational and methodological support of internal audits. In a competitive environment, companies require an effective management system and an internal audit subsystem. Developing the concept of internal auditing in enterprise management is crucial. Purpose. This study is aimed at reviewing and studying the organisational and methodological support of internal audit and the search for conceptual approaches to improve it. Methodology. The study uses synthesis and analysis, deductive and inductive methods, and comparative analysis, along with a review of related research papers. Results. The paper presents problematic issues in the development of internal audits and their solutions. Increasing requirements for management efficiency necessitate the functional activation of internal audits as an integral part of the internal control system of organisations. Such trends require a qualitative and new theoretical understanding of their essence and role in enterprise management. Internal auditing allows the organisation to attain its own strategic goals and objectives by using a methodical and controlled approach to calculating and increasing the level of effectiveness of risk management processes, their switch, and management. Conclusions. This study can be used to investigate the concept of an internal audit. The presented information is of particular value for practitioners and theorists in this area since it is aimed at considering the organisational and methodological support of internal audit and at finding conceptual approaches to improve its implementation. Keywords: accounting; financial accounting; internal control; management
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Plotnikov, D. M., and G. B. Mikhailovsky. "Analysis of methodological provisions for assessing the level of internal financial audit efficiency applied by state financial control bodies." Bulletin of the State University of Education. Series: Economics, no. 4 (January 29, 2024): 73–85. https://doi.org/10.18384/2949-5024-2023-4-73-85.
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Aim. Assessment of methods for analysing the effectiveness of internal financial audit applied by public financial control bodies.Methodology. The methodological provisions for assessing the level of internal financial audit efficiency applied by the Accounts Chamber of the Russian Federation and the Federal Treasury in 2021–2023 have been analyzed.Results. The necessity of amending the provisions of the external public audit standard designed to provide methodological support for the implementation of the function of the Accounts Chamber of the Russian Federation to verify and analyse the effectiveness of internal financial audit has been substantiated.Research implications. Theoretical and/or practical significance lies in the identification of contradictions in the methodology of assessment of internal financial audit applied by the Accounts Chamber of the Russian Federation, which can be used both in the preparation of disagreements to the acts of audits, and to improve the normative legal acts of the latter.
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Minarhadi, Dhanang Yan, Hendra Andriyana, Dwi Suhartini, and Endah Susilowati. "Remote Audit Implementation, Cost Control, and Audit Quality." Proceedings of International Conference on Economics Business and Government Challenges 6, no. 1 (2023): 248–54. http://dx.doi.org/10.33005/icebgc.v6i1.83.
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The purpose of this study is to analyze the implementation of remote audits in controlling audit fees and how they impact audit quality. This research method uses qualitative methods with a phenomenologically descriptive approach. This phenomenological descriptive approach is believed to be able to describe in depth the implementation and impact of remote audit implementation. The data source in this study is a primary source that was collected based on interviews with five internal auditors at PT GMU. The research was carried out throughout May 2023. The results of this study indicate that implementing remote audits is able to control audit costs by providing cost efficiencies. Remote auditing, in principle, is able to produce good audit quality. This research provides a recommendation to consider a hybrid audit. Hybrid audits need to be carried out so that auditors are still able to maximize their audit quality without incurring large cost of audit.
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Yulianti, Dwi, Indah Kusuma Dewi, and Yera Wahda Wahdi. "Promoting audit transparency in higher education through an internal academic quality audit application." Journal of Computer-based Instructional Media 2, no. 2 (2024): 86–101. http://dx.doi.org/10.58712/jcim.v2i2.132.
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This study aims to design and develop a web-based application for Internal Quality Audit at Universitas Ibnu Sina, replacing the conventional audit process which is currently in use. The previous manual audit process resulted in inefficiencies and increased the risk of errors. Key challenges identified include limitations in human resources, time, and funding, as well as the low effectiveness of the audit process. In order to address these issues, the proposed information system facilitates the distribution of online checklists and document uploads, thereby expediting the verification and reporting audit results. This research adopts the System Development Life Cycle (SDLC) approach in its development, utilizing methods that include use case diagrams, activity diagrams, sequence diagrams, and database design. These methods enhance interaction and workflow within the audit team. Testing results indicate that the system functions to the expected specifications. Furthermore, this study demonstrates that implementing a web-based system can accelerate reporting, improve the structure and documentation of audits, and support efforts to enhance academic quality at the university. Implementing this system is expected to increase efficiency and accuracy in the academic quality audit process at Universitas Ibnu Sina.
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Buda, Piotr, and Agata Szczerbetka. "Metody analizy danych na potrzeby audytu wewnętrznego." Studia i Materiały Wydziału Zarządzania UW 2024, no. 1(40) (2024): 69–83. http://dx.doi.org/10.7172/1733-9758.2024.40.5.
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Purpose: The research objective of the article is to assess the effectiveness and practical application of various data analysis methods in internal audit processes. The main research problem involves the identification of the most efficient data analysis methods, their specific applications during audits, and the analysis of benefits derived from their use in building added value and increasing the efficiency of audit processes. This publication is not a typical scientific article. Due to the subject matter and limitations in the availability of literature in this area, the main goal of the authors was to present methods identified and tested in practice, which can be immediately applied in daily work. Design/methodology/approach: Empirical research supported by interviews with audit teams regarding the use of data analysis methods in selected organizations and implementation of data analysis methods for the internal audit unit of a real organization, preceded by an analysis of available literature and checking the possibility of using selected IT tools for this purpose. Findings: As a result of the research, the authors indicate the approach to implementation and use of data analysis methods by internal audit units. They discuss a selection of appropriate tools and present benefits, exemplary scenarios and procedures related to the use of these methods in the practice of internal auditing. Research limitations/implications: The publication and the proposed approach to the implementation of data analysis methods refer to the experience of the authors and research conducted by them in selected organizations, therefore, individual specificity of the organization and technical and process-related conditions of each company should be considered during implementation of such methods. In addition, the data analysis tools and scenarios indicated in the publication are selected examples and do not fully exhaust the technological possibilities existing on the market and do not relieve the need to adapt audit procedures to the individual needs and risks characteristic of respective organizations. Originality/value: Currently, there are not enough sources and scientific materials regarding analysis methods given to audit units relating to both organizational aspects and practical implementation possibilities. The methods presented in the article in a structured way indicate specific solutions and benefits related to data analysis in audit, combining such elements as approach to the implementation of this type of methods, tools possible for usage, as well as benefits and scenarios for using data analysis methods during specific types of audits. The publication provides value to audit units that have not yet used data analysis methods or used them on a limited basis. Structured implementation of these types of methods can significantly improve an organization’s internal control environment.
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Tetiana, Karamavrova, and Lebedynets Vyacheslav. "Some approaches to obtaining internal audit evidence for pharmaceutical quality systems." ScienceRise: Pharmaceutical Science, no. 6(22) (December 30, 2019): 50–55. https://doi.org/10.15587/2519-4852.2019.190547.
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<strong>The aim</strong> of the work is to analyse approaches and develop proposals for the selection of optimal methods for collecting evidence of internal audits of pharmaceutical quality systems. <strong>Materials and methods.</strong> The study was based on the materials of the current state legislative and regulatory framework, ISO 9000 series standards, sources of foreign and domestic scientific literature, as well as the results of our previous research. The following methods were used in the study: system-analytical, sociological survey, comparative analysis, structural-logical modelling. <strong>Results.</strong> According to the results of previous studies conducted on the basis of domestic pharmaceutical enterprises of various fields of activity, it was found that the main reason for the often insufficient effectiveness of internal audits is the low level of professionalism of auditors. At this stage of the study, an investigation of such an internal audit method as an interview was conducted, and approaches to its application were analysed. In particular, it was found that the interview method is used at domestic pharmaceutical enterprises as the main method of collecting audit evidence for their further assessment and interpretation. It was also proved that one of the key skills of the auditor is to pose the correct, appropriate questions for obtaining informative answers. An algorithm for posing audit questions was developed and tested, optimized to increase the completeness and meaningfulness of staff responses. <strong>Conclusions.</strong> The study allowed us to propose an interview technique that is effective for collecting audit evidence, which increases the effectiveness of the internal audit process by increasing the value of the information received from the position of managerial decision-making
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Firdausi, Qonita, Sari Safitri, Novrianti Manulang, Fitriana Dachlan, and Rachmat Agus Santoso. "A Bibliometric Analysis of Internal Audit Research in Indonesia." Golden Ratio of Finance Management 5, no. 1 (2025): 208–18. https://doi.org/10.52970/grfm.v5i1.996.
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This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions on this topic. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
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Petrov, A. M., and L. M. Sembiyeva. "ORGANIZATIONAL AND METHODICAL MECHANISM OF INTERNAL AUDIT OF SETTLEMENTS IN CORPORATE SYSTEMS." BULLETIN 384, no. 2 (2020): 119–27. http://dx.doi.org/10.32014/10.32014/2020.2518-1467.50.
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Internal audit is an important management function that covers accounting, financial analysis, and control, compares and evaluates the entity’s actual result achieved and its goals and objectives. Internal audit regularly monitors activities of all control targets, identifies the reasons for deviations from standards, fluctuations from the objectives set for a particular target, to promptly remedy any identified violations. Most of the standards on external audits can be applied to internal audits, for example, those relating to audit planning, the concept of audit risk, assessing the impact of internal control on the reliability of financial statements and others. A distinctive feature of an internal audit standard is that it contributes to the effective management of a company or a group of companies. This paper describes the methods for the internal audit of settlements in the corporate system. The above method will allow verifying the compatibility of analytical and synthetic accounting data, as well as the correlation between indicators reported in different financial reporting forms, at the initial stage and in accordance with the objectives set for any control item of internal audit. Their incompatibility can be indicative of inaccuracies in the reported data. Therefore, if necessary, a 100% check of statements should be conducted by breaking down summary indicators into individual ones. Moreover, the proposed model, made in the form of a chess table, allows to accelerate internal audit, determine the main methods and procedures for its implementation, establish a group of people directly or indirectly related to the identified inconsistencies, and determine the amount of material damage inflicted on entities or individuals. The materiality of errors should be quantitively and qualitatively assessed. For the quantitative assessment, the auditor should compare the errors found and the degree of materiality established at the planning stage. For the qualitative assessment, the auditor should rely on his/her own practical experience and knowledge. When analyzing the errors discovered by the audit, it is necessary to determine the degree of their influence on the reliability of the accounting (financial) statements. The list of audited documents, identified errors, and violations, as well as the auditor’s opinion based on the findings made during the audit, should be recorded in the working documents. Based on the goals, the work done to collect evidence, the matrixes filled out in the table and their analysis, the internal auditor can make a preliminary summary of the results of the internal audit and determine the matters that should be reported in his/her opinion. By applying this method for internal audit of settlements in corporate systems, the degree of compliance with the accounting standards and reporting rules can be determined. The advantage of this technique is that the number of control items is not limited.
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Mashal, AbdulBari. "The Role of Internal Shari'ah Audit in Enhancing Governance and Shari'ah Compliance in Islamic Banks." مجلة إسرا الدولية للمالية الإسلامية 12, no. 2 (2021): 33–55. http://dx.doi.org/10.55188/ijifarabic.v12i2.68.
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This research aims to determine the role of internal Sharīʿah audits in enhancing Sharīʿah governance and compliance in Islamic banks. The paper also seeks to provide a vision of risk-based internal Sharīʿah audit based on professional standards and international best practices. The ultimate goal of the internal Sharīʿah audit process is to assist the institution in fulfilling its duty of Sharīʿah compliance. It is therefore necessary to search for the best methods and professional practices for adoption to improve the internal Sharīʿah audit process and evaluate the effectiveness and efficiency of the internal Sharīʿah control system and to monitor its operation. The research adopted the descriptive analytical approach by describing the role of internal Sharīʿah audit in strengthening governance and Sharīʿah compliance in Islamic banks. After that, it analyzes the results in order to provide a vision for risk-based internal Sharīʿah audit in accordance with the best international practices and professional standards. The findings of this research are as follows: The role of the internal Sharīʿah supervisory system is to translate the concepts of Sharīʿah governance and compliance from theory to implementable procedures. The most crucial role of an internal Sharīʿah auditor is to evaluate the effectiveness and efficiency of the internal Sharīʿah supervisory system, to monitor its operation, and to recommend necessary improvements to the system. The recommendation of this paper to supervisory bodies is to adopt the approach of risk-based Sharīʿah audit in order to further develop the governance standards for Islamic financial institutions related to internal and external Sharīʿah audit.
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SHYGUN, М. "Current Planning for Internal Audit of Risk Assessment of the Company Activities." Scientific Bulletin of the National Academy of Statistics Accounting and Audit, no. 1-2 (May 1, 2020): 48–57. http://dx.doi.org/10.31767/nasoa.1-2.2020.05.
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Lack of management control of the activity risks creates critical operating conditions for the enterprise, in which the financial indicators may change unexpectedly and unfavorably. Avoidance of the risks of an entity's activity is possible if effective interaction is made primarily between economic security and internal audit departments. Productive work of internal auditors to identify, evaluate and reduce the impact of risks on the performance of the enterprise is possible with its proper organization. The article describes the key principles for planning the activities of internal auditors to ensure the quality of audit procedures. Approaches to the organization and planning of the Internal Audit Department's work on identifying risks of the entity's activities, minimizing them and preventing them in the future are disclosed. A working plan for the application of audit procedures in the department of accounting, cashier and warehouse is presented, which demonstrates procedures for identifying and assessing such types of risks as market, payment, currency, financial, tax, credit, loss of assets. The working plan of the audit procedures developed contains the most effective procedures, depending on the objects of the audit, determines the scope of the audit, the procedure of its carrying out, responsible executors, the terms of the procedures. The use of the following suggestions for the planning of internal audit allows to apply qualitatively different forms and methods of audit, types of audit procedures, specialize the audit activities, correctly establish the order of audits, take into account the results of audit in the preparation and approval of various types of enterprise reports.
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Gao, Lixia. "Enterprise internal audit data encryption based on blockchain technology." PLOS ONE 20, no. 1 (2025): e0315759. https://doi.org/10.1371/journal.pone.0315759.
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Internal auditing demands innovative and secure solutions in today’s business environment, with increasing competitive pressure and frequent occurrences of risky and illegal behaviours. Blockchain along with secure databases like encryption improves internal audit security through immutability and transparency. Hence integrating blockchain with homomorphic encryption and multi-factor authentication improves privacy and mitigates computational overhead. Recently, blockchain applications for internal audits in the enterprise sector are still emerging. Thus, blockchain technology in auditing provides the benefits of enhanced transparency and immutability in data processing, which can establish new solutions for internal auditing but still lacks encryption techniques. The research proposed a framework called “BlockCryptoAudit” to enhance internal audit processes through cryptographic encryption methods and blockchain technology, ensuring secure and transparent audit operations. The proposed approach integrates an additive homomorphic Paillier encryption scheme with blockchain to create a safe and tamper-resident audit trail. Utilizing homomorphic Paillier encryption, BlockCryptoAudit ensures that computations may be performed on encrypted audit data while safeguarding data privacy. The applied blockchain hyperledger component guarantees the immutability and transparency of encrypted audit records, resulting in a decentralized and tamper-resistant record. By limiting data accessibility to authorized individuals based on specified responsibilities, role-based access restrictions handled using smart contracts further strengthen security. The study protects audit data’s security and confidentiality by encrypting it and putting it on a blockchain. The study compares the proposed BlockCryptoAudit with models like B-OAP, BSE-DF, and EG-FLB regarding risk mitigation, audit quality, security overhead, and audit trail effectiveness. With little security overhead, BlockCryptoAudit beats out B-OAP, BSE-DF, and EG-FLB in terms of risk mitigation (98%) and audit quality (99%). It is an effective way to improve internal audit processes and guarantee data integrity due to its high performance.
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Zhagyparova A.O., Tulegenova Zh., Bekbusinova G.K., Solovyova I.A., and Baeva D.A. "GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT." BULLETIN 6, no. 388 (2020): 120–29. http://dx.doi.org/10.32014/2020.2518-1467.191.
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The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and powers assigned to internal auditors under the Law. Today, there are many types and methods of audit and analytical procedures. In addition to them, computerized techniques were added, that help auditors to automate the analysis process and make it less costly and time-consuming. Expert-analytical activities for bodies of internal state audit are not regulated by law. This means that the bodies of internal state audit do not conduct an expert-analytical event separately from the audit, as an independent event, in contrast to the bodies of external state audit. Expert-analytical activity for internal state audit bodies is one of the analysis tools for conducting audits, fixed in accordance with the functions of the state body under the Law.
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Sirajuddin, Betri, and Rafliande Ravember. "INTEGRITAS INTERNAL AUDITOR SEBAGAI VARIABEL MODERASI PENGARUH KOMPETENSI, PENGALAMAN KERJA INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL." BALANCE : JURNAL AKUNTANSI DAN BISNIS 5, no. 1 (2020): 40. http://dx.doi.org/10.32502/jab.v5i1.2457.
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The goal is to determine the effect of Competence, Work Experience Internal Auditor, and Senior Management Support The Effectiveness of Internal Audit with Integrity Internal Auditor as moderating variable on Public Private Bank Prabumulih. This type of research is associative research. The data used are primary and secondary data. The population is scattered and auditors working in the Public Private Bank Prabumulih total of 32 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of quantitative and qualitative analysis. These results indicate that the competence positively and significantly affects the effectiveness of the Internal Audit, Internal Auditor Work Experience positively and significantly affects the effectiveness of Internal Audit, and Senior Management Support Internal Auditor positively and significantly affect the Effectiveness of Internal Audit. Competence positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor, Work Experience positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor,
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Ramadhan, Charisma Bayu, and Maria Yovita R. Pandin. "The The Effect of Green Accounting and Carbon Accounting on Production Sustainability in Financial Performance in Agribusiness Companies." Golden Ratio of Finance Management 5, no. 1 (2025): 252–59. https://doi.org/10.52970/grfm.v5i1.1056.
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This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
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Пивень, И. Г., and К. А. Захарченко. "Organization of internal control and internal audit: approaches and practices." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 1472–76. http://dx.doi.org/10.34925/eip.2021.126.01.290.
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В статье рассмотрены вопросы необходимости организации внутреннего контроля подходы и методы его организации. Рассмотрены основные требования нормативных документов, регулирующих обязательность организации внутреннего контроля, а так же определяют основные элементы внутреннего контроля. В статье рассмотрены методы внутреннего контроля и внутреннего аудита, как важной составляющей в системе внутреннего контроля. В статье выделены основные процедуры внутреннего аудита и рассмотрен процессный подход к проведению внутреннего аудита. The article deals with the issues of the need to organize internal control approaches and methods of its organization. The main requirements of regulatory documents regulating the mandatory organization ofinternal control, as well as define the main elements of internal control, are considered. The article considers the methods of internal control and internal audit as an important component in the internal control system. The article highlights the main internal audit procedures and considers the process approach to internal audit.
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NAZAROVA, Karina, Tetiana KOPOTIIENKO, and Viktoria NEHODENKO. "Internal audit of enterprise costs." Herald of Kyiv National University of Trade and Economics 146, no. 6 (2022): 128–38. http://dx.doi.org/10.31617/1.2022(146)10.
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Introduction. Restaurant enterprises are an important sector in the formation of the national economy, which ensures the safety of the population’s consumption in food and contributes to the gross domestic product and tax revenues to the state budget. At the same time, the economic activity of restaurant enterprises is accompanied by the commission of a significant number of offenses related to the manipulation of costs. An effective tool for ensuring proper oversight of costs and counteracting economic violations and abuses is internal audit. Problem. Effective internal audit of costs of restaurant enterprises requires the development of an audit process model that reflects the most significant tasks and the sequence of their implementation by an internal auditor. The aim of the article is development and substantiation of the internal audit model of enterprise costs on the process approach basis. Methods. Such methods of theoretical and empirical research as dialectical, induction, deduction, analysis, synthesis, abstraction, and extrapolation were applied. Methods of building analog models, and system and structural were used for building a model of the internal audit process of enterprise costs. Results. Based on the study results, the theoretical foundations for structuring the internal audit process of the restaurant business costs have been improved by developing a model that, as part of the organizational and preparatory stage, provides for the implementtation of hypotheses and versions of violations with costs, the risk of which arises in the business processes implementation of enterprises: the supply and posting of raw materials and purchased goods, cooking, drinks and their sale. A list of versions of violations that cause information distortion about the restaurant business costs is proposed. Conclusions. The developed model of the internal audit process of restaurant enterprise costs will contribute to the internal audit improvement of costs in terms of time, labor intensity and increase the probability of detecting illegal actions in case of their presence
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Zuhdi, Zakwan, Muda Iskandar, and Sadalia Isfenti. "The Influence of Auditor Competence, Auditor Independence, and Auditor Objectivity on Internal Audit Effectiveness with Top Management Support As a Moderating Variable (Studies at Legal Entity State Universities in Indonesia)." International Journal of Current Science Research and Review 07, no. 05 (2024): 2432–43. https://doi.org/10.5281/zenodo.11102009.
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Abstract : The effectiveness of internal audits in state universities with legal entities in Indonesia is still not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to analyze the impact of Auditor Competence, Auditor Independence, Auditor Objectivity, and Top Management Support as moderating variables on internal audit effectiveness. This research uses quantitative descriptive methods. The research sample comprised 80 SPI auditors at Legal Entity State Universities (PTN BH) in Indonesia. Data collection was carried out through distributing questionnaires. Data analysis was carried out using the SmartPLS application. Research findings show that Auditor Competency, Auditor Independence, and Auditor Objectivity positively affect internal audit effectiveness. In addition, Top Management Support cannot moderate the influence of Auditor Competency, Auditor Independence, and Auditor Objectivity on internal audit effectiveness.
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Илхамов, Шавкат Исламович, and Наргиза Нуриддиновна Рахматуллаева. "INTERNAL CONTROL AND AUDIT OF INVESTMENT ACTIVITIES." Multidisciplinary Journal of Science and Technology 5, no. 3 (2025): 9–12. https://doi.org/10.5281/zenodo.14967845.
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Internal control and audit of investment activities play a crucial role in ensuring financial stability, risk management, and the efficient allocation of resources. This article examines the theoretical foundations and practical aspects of internal control and audit in investment activities, emphasizing their significance in enhancing transparency and reliability in financial decision-making. The study explores modern auditing methods, regulatory frameworks, and best practices for evaluating investment risks. Additionally, the article highlights the impact of internal control mechanisms on investment efficiency and financial security. A well-structured internal control system helps identify, assess, and mitigate financial risks while ensuring compliance with legal and regulatory requirements. The role of auditors in detecting fraudulent activities and improving corporate governance is also analyzed. The study further discusses the importance of technological advancements in auditing, such as artificial intelligence and blockchain, in improving the accuracy and effectiveness of investment audits.
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Ogorodnikov, Aleksey. "Formation of Internal Financial Control and Internal Financial Audit in the System of Executive Authorities." Journal of Economic History and History of Economics 19, no. 2 (2018): 267–82. http://dx.doi.org/10.17150/2308-2588.2018.19(2).267-282.
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The article provides the history of the formation and organization of financial control and audit from Ancient Greece to modern Russia. The current representation of the concepts of «internal financial control» and «internal financial audit» are determined. The formation of internal financial control and audit in the context of the importance of the management of social and economic development is considered. The article points out the validity and effectiveness of internal financial control and audit in the system of executive authorities. The author describes the interrelation between the availability of internal financial control and audit in the financial and budgetary sphere and the effectiveness of solving social and economic tasks of the public sector of the economy. The article also provides the authors opinion about the classification of responsibilities for the implementation of internal financial control of executive authorities. The article describes the methods of internal financial control and audit that are presented by author as a range of financial procedures in the field of budgetary and financial and economic planning. The internal financial control and audit as one of the most important management functions that is carried out at all levels of subordination is a system of observations and checks of the correct functioning of the public authority in the process of implementation of taken decisions. The author also gives an idea of the current methods of conducting internal financial audit in the system of executive authorities. The article also presents the authors point of view about the concept of internal financial control and internal financial audit in public authorities.
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Khalil, Raghida Georges, Mario Edmond Sassine, Mohammed Bajaher, and Fekri Ali Shawtari. "Determinants of internal audit methodology during the COVID-19 era: Evidence from the Gulf Cooperation Council." Journal of Infrastructure, Policy and Development 8, no. 9 (2024): 6846. http://dx.doi.org/10.24294/jipd.v8i9.6846.
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Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.
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Febryana Dewi Artati, Ficky Andrianto, Maria Ulfa, and Novi Khoiriawati. "Manajemen Resiko Teknologi Infor Manajemen Resiko Teknologi Informasi terhadap Audit Internal dan Dampak yang Ditimbulkan." SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah 4, no. 02 (2022): 12–24. http://dx.doi.org/10.59636/saujana.v4i02.73.
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In this research, researchers will analyze the use of information technology in the internal audit process and the impact it causes, both good and bad impacts. This analysis process uses descriptive qualitative methods with literacy studies through journals and articles related to internal audit. Researchers will use the journal or article by comparing and matching data from existing research results. After the data is collected, the researcher will draw conclusions from the data obtained. The result of this research is that the use of information technology has an impact on the internal audit process. There are good and bad impacts, including the ease of auditing process and speed when auditing large amounts of data. However, the bad impact is that the command input error on the computer makes the audit process repeat itself, besides that auditors still need to re-examine the results of computer audits because computer audit results are not always accurate. Damage that may occur to the device can also affect the auditing process.
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Datsenko, Hanna. "MAIN ASPECTS OF QUALITY CONTROL OF INTERNAL AUDIT OF ENTERPRISES." Institute of accounting, control and analysis in the globalization circumstances, no. 1-2 (June 4, 2021): 24–32. http://dx.doi.org/10.35774/ibo2021.01-02.024.
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Introduction. The problem of internal audit quality control is extremely relevant for domestic industrial enterprises. This trend is explained by the fact that auditors as a result of the audit may come to an inaccurate conclusion and present erroneous results. Methods. This investigation is based on methods of analogies and theoretical generalization, system and structural-functional analysis, graphic, abstract and logical methods. Results. It is proved that an important stage of internal audit is the process of reporting on the results of internal auditors during the study of the actual state of the enterprise, according to which the internal auditor must establish the significance of the identified deficiencies. It is established that the assessment of control over the results of internal audit is carried out in order to ensure the senior management of the enterprise in obtaining quality services provided to the company by internal audit. It is investigated that the quality control of the conducted internal audit can be determined by testing in two areas: verification of compliance with existing regulations of audit procedures; detection of errors in the activities of structural units or in processes that were not prevented by the audit system. Identified aspects that should include the assessment of quality control of internal audit. The characteristics of the internal quality control of internal audit, which are based on internal and external evaluation, are highlighted. The importance of monitoring the follow-up after the internal quality control of internal audit is proved. Discussion. According to the research results, it is proved that an effective internal audit helps to solve problems related to the formation of a scientifically sound system of management decisions based on reliable information and timely optimal proposals for further measures to develop an industrial enterprise not only now but also in the long run. Keywords: internal audit, audit, financial and economic activities, quality control, evaluation, production and economic activities, enterprise.
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Oluwatosin Ilori, Nelly Tochi Nwosu, and Henry Nwapali Ndidi Naiho. "Advanced data analytics in internal audits: A conceptual framework for comprehensive risk assessment and fraud detection." Finance & Accounting Research Journal 6, no. 6 (2024): 931–52. http://dx.doi.org/10.51594/farj.v6i6.1213.
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In the face of increasing complexity and rapid technological advancements, traditional internal audit methods are becoming inadequate for comprehensive risk assessment and effective fraud detection. Advanced data analytics offers a transformative approach that enhances the effectiveness of internal audits. This concept paper presents a framework for integrating advanced data analytics into internal audit processes, aiming to provide more robust risk management and improved fraud detection capabilities. Integrate diverse data sources, including financial, operational, and external data, to provide a holistic view of the organization's risk landscape. Implement rigorous data governance practices to ensure data accuracy, consistency, and reliability. Use machine learning algorithms and predictive analytics to identify patterns, predict future risks, and detect anomalies. Employ real-time data analytics for continuous monitoring, enabling the timely detection and response to emerging threats. Develop adaptive risk assessment models that can evolve with changing business environments and emerging risks. Utilize data-driven insights to prioritize risks based on their potential impact and likelihood. Deploy advanced algorithms to uncover complex fraud schemes that traditional methods might miss. Conduct scenario-based analysis to identify potential fraud patterns and strengthen preventive measures. Use analytics to focus audit efforts on high-risk areas, enhancing the efficiency and effectiveness of audits. Incorporate data-driven procedures into audit execution, reducing manual efforts and increasing precision. Advanced data analytics provides deeper insights, enabling more proactive and comprehensive risk management. Real-time and predictive analytics significantly enhance the ability to detect and prevent fraud, mitigating financial and reputational damage. Data-driven audit processes streamline activities, allowing auditors to focus on high-value tasks and reducing the overall audit cycle time. Analytics provide accurate and timely insights, supporting better decision-making in risk management and fraud prevention. Secure commitment from senior management to support the integration of advanced data analytics into internal audits. Establish a governance framework to oversee the implementation and alignment with organizational objectives. Invest in advanced analytics platforms and tools that support real-time data processing and analysis. Ensure robust data security measures to protect sensitive information. Train audit professionals in data analytics techniques and tools, fostering a culture of continuous learning and innovation. Implement pilot projects to test and refine the data analytics framework, using lessons learned to scale up across the organization. Integrating advanced data analytics into internal audits offers significant benefits, including enhanced risk management, improved fraud detection, and increased audit efficiency. By adopting this conceptual framework, organizations can better protect their assets, ensure compliance, and maintain stakeholder confidence in an increasingly complex and digital business environment. The future of internal auditing is data-driven, and organizations must embrace this transformation to remain competitive and secure. Keywords: Fraud Detection, Risk Assessment, Internal Audits, Advanced Data Analytics, Conceptual Frameworks.