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1
Dewi Puspita Sari, Linda, and Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 53–64. http://dx.doi.org/10.35838/jrap.2018.005.01.5.
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ABSTRACT
Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency.
ABSTRAK
Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal.
JEL Classification: M41, M42
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Dewi Puspita Sari, Linda, and Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 53–64. http://dx.doi.org/10.35838/jrap.v5i01.172.
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ABSTRACT
Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency.
ABSTRAK
Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal.
JEL Classification: M41, M42
3
Rosnidah, Ida. "MODEL PENGUKURAN KUALITAS AUDIT INTERNAL." EKUITAS (Jurnal Ekonomi dan Keuangan) 17, no. 3 (February 7, 2017): 299. http://dx.doi.org/10.24034/j25485024.y2013.v17.i3.2254.
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Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work in inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.
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Sutaryo, Sutaryo. "PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH." Jurnal Wahana Akuntansi 12, no. 2 (December 18, 2017): 105–21. http://dx.doi.org/10.21009/wahana.12.021.
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This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.
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Sari, Dewi Puspa. "MORAL REASONING INTERNAL AUDITOR, DUKUNGAN MANAJEMEN SENIOR, DAN MOTIVASI TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI." BALANCE : JURNAL AKUNTANSI DAN BISNIS 6, no. 1 (June 2, 2021): 83. http://dx.doi.org/10.32502/jab.v6i1.3423.
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The problem of this research is an Effect of Moral Reasoning Internal Auditor, Senior Management Support, and Motivation of the Effectiveness of Internal Audit with Organizational Culture as Moderating Variables (An Empirical Study of State-Owned Enterprise Non Banking at Palembang South Sumatera). This type of research is associative research. The data used are primary and secondary data. The population in this study is an internal auditor in the State-Owned Enterprise total of 40 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of qualitative and quantitative analysis. Results showed that Moral Reasoning of the auditors, Senior Management Support, and Motivationsignificantly positively influence the effectiveness of Internal Audit. Organizational Culture moderate the moral reasoning internal auditor as a pure moderator of the Effectiveness of Internal Audit, Organizational Culture moderate the Senior Management Support as pure moderateof the Effectiveness of Internal Audit and Organizational Culture moderate Motivation of the Effectiveness of Internal Audit.
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Uswati Dewi, Nurul Hasanah, Djuwito Djuwito, and Romanus Wilopo. "The role of auditor in whistleblower system: The cases in Indonesia." Journal of Economics, Business & Accountancy Ventura 18, no. 2 (August 28, 2015): 301. http://dx.doi.org/10.14414/jebav.v18i2.456.
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In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
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Uswatun Dewi, Nurul Hasanah, Djuwito Djuwito, and Romanus Wilopo. "The role of auditor in whistleblower system: The cases in Indonesia." Journal of Economics, Business & Accountancy Ventura 18, no. 2 (August 28, 2015): 301. http://dx.doi.org/10.14414/jebav.v18i2.823.
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In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia,a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
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Oyadonghan, J. K., and S. Ogoun. "Financial Misappropriation in the Nigerian Public Sector: A Determination of the Role of the Internal Auditor." International Journal of Innovation and Economic Development 3, no. 2 (2017): 7–17. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.32.2001.
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The continued search for a solution to the problem of poor economic management due to financial misappropriation in the public sector, and the public’s outcry against internal auditors because of their perceived connivance necessitated the current study. Furthermore, the position canvassed by internal auditors with respect to their scope of responsibility further justified the need for this research effort. Accordingly, this study was undertaken to determine, whether or not, the internal auditor has a role to play in ensuring the proper utilization of the nation’s economic resources, bearing in mind the rules specifying the scope of the internal audit function in the public sector. Drawing from the research model of survey design, both a structured questionnaire and oral interview data collection platforms were deployed to collect primary data from audit, and another staff of selected ministries in the State and the least-square regression analysis was adopted in testing the hypotheses. From the analysis, and from personal interview, the researchers were able to find out that internal audit has a responsibility to detect and prevent financial misappropriation in the public sector. It was also found out that the internal auditors in the State Civil Service are not independent, which affects their freedom to report such acts of financial misappropriation to the legislative arm for proper action. Therefore, it is recommended that The State legislative arm should ensure that the independence of the internal auditor is guaranteed by a statute.
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Febriana, Ludfa, Siti Maria Wardayati, and Whedy Prasetyo. "The Effect of Internal Control Factors on the Accountability of the Auditor at the Inspectirate of Jombang District." Jurnal Dinamika Akuntansi 9, no. 2 (September 20, 2017): 166–75. http://dx.doi.org/10.15294/jda.v9i2.9308.
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Government Regulation Number 60 of 2008 on Government Internal Control System is a manifestation of government commitment in order to improve the performance, transparency and accountability of state finance management and to clarify the role of internal control. This study aims at testing and analyzing the influence of internal control factors to auditors who work in the inspectorate of Jombang District. The population in this study are all auditors working in Jombang inspectorate which amounted to 35 auditors. The research sampling uses census method with unit of analysis as many as 35 auditors at Inspectorate of Jombang District. The type of this research is quantitative research using multivariate statistical analysis by using multiple regression analysis. The tests used are validity, reliability, and hypothesis testing. The result of the research proves that controll environment, management risk assessment, activity control, communication and information, and monitoring affect on auditor accountability in the Inspectorate of Jombang District. Based on the results and discussion of the research, the conclusion that can be taken is the auditor at the Inspectorate of Jombang District should pay attention and keep the compliance of internal control because it will make auditor accountability awake.
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Retno Anggraini, Francisca Reni, and Fransiscus Asisi Joko Siswanto. "ETHICAL LEADERSHIP FOR INTERNAL AUDITOR: AN EXAMINATION OF SOCIAL COGNITIVE THEORY." Jurnal Akuntansi dan Keuangan Indonesia 16, no. 2 (December 31, 2019): 165–79. http://dx.doi.org/10.21002/jaki.2019.09.
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Abstract This study aims to empirically examine the influence of subjective norms, behavioral control, and intention on the attitude of internal auditors to report fraud with ethical leadership as a moderating variable. This study used a scenario-based survey of internal auditors working in state-owned and mid-level private companies. The sample was chosen by the non-random method because the sample was taken from the participants of the SNIA (National Internal Auditor Symposium) and in total, 117 respondents were gathered as valid samples. Data were analyzed using Warp PLS 4.0. This study proves that subjective norms and behavioral control have a positive effect on the attitude of internal auditors to report fraud, while intention has a negative influence on the attitude. Ethical leadership strengthens the positive influence of subjective norms and behavioral control on the attitude of the internal auditors. It also reinforces the negative influence of intention on the internal auditors’ attitude. This research supports a model of integration between Theory of Planned Behavior and Social Cognitive Theory, which states that the environment, in this case ethical leadership, influences the internal auditor's cognition in making ethical decisions. However, this study cannot prove that ethical leadership can reduce the negative influence of intention on the attitude of internal auditors to report fraud.
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Naldi, Jefry, and Halmawati Halmawati. "Pengaruh Kompetensi Independensi dan Motivasi Auditor Terhadap Kualitas Audit Internal." JURNAL EKSPLORASI AKUNTANSI 3, no. 1 (May 1, 2021): 233–47. http://dx.doi.org/10.24036/jea.v3i1.359.
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This study aims to determine the extent of: The influence of competence, independence, and auditor motivation on the quality of internal audit at BUMS and BUMN in Padang City. The population in this study are private companies and state-owned companies in the city of Padang which have several internal auditors in the company. The sample in this study were all internal auditors in private companies and state-owned companies in the city of Padang. The data source is primary data. The technique of studying data with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence has a positive effect on the quality of internal audit, where the coefficient β of competence is positive at 0.092 and the t value is 1.791 with a significance value of 0.048> 0.05. (2) Independence has no significant effect on the quality of internal audit, where the independence β coefficient is negative at 0.007 and the t value is -0.135 with a significance value of 0.893> 0.05. (3) Auditor motivation has no effect on the quality of internal audit, where the coefficient β of motivation is negative at 0.058 and the t value - 0.761 with a significance value of 0.449> 0.05.
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Larasati, Meita. "Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing." Agregat: Jurnal Ekonomi dan Bisnis 2, no. 2 (September 12, 2018): 388. http://dx.doi.org/10.22236/agregat_vol2/is2pp388-398.
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The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.
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Segah, Boby. "PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIVITAS, DAN MOTIVASI TERHADAP KUALITAS HASIL PEMERIKSAAN AUDITOR INSPEKTORAT PROVINSI KALIMANTAN TENGAH." Anterior Jurnal 17, no. 2 (June 1, 2018): 86–99. http://dx.doi.org/10.33084/anterior.v17i2.8.
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The audit organization in Indonesia is divided into two, namely the Government External auditor conducted by the Supreme Audit Agency (BPK) and the Government Internal Auditor or better known as the Internal Controller of the Government (APIP). The function of the internal auditor is to carry out an internal audit function which is an independent appraisal function within an organization to test and evaluate the organization's activities undertaken. In addition, internal auditors are also expected to contribute more to improving efficiency and effectiveness in order to improve organizational performance. One of the units conducting an audit/examination of the Regional Government is the Regional Inspectorate. The Inspectorate Auditor of Central Kalimantan Province only conducts an examination in the form of a review of the Local Government Financial Statements to provide limited confidence in the quality of the Regional Financial Report not the opinion or opinion on the Financial Statement, but only the recommendation. This is stated in the Minister of Home Affairs Regulation No. 4 of 2008. The Auditor at the Inspectorate of Central Kalimantan Province is a government internal auditor with the same examination object each examination period, it will appear familiarity between the auditor with the object of examination. The emerging familiarity can lead to the independence of the auditor being disrupted so that the quality of the examination results decreases. The Inspectorate Auditor of Central Kalimantan Province conducts an examination based on the belief that he will gain personal pleasure, such as the enjoyment of improving intellectual ability.
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Rosnidah, Ida. "MODEL PENGUKURAN KUALITAS AUDIT INTERNAL." EKUITAS (Jurnal Ekonomi dan Keuangan) 17, no. 3 (September 24, 2018): 299–317. http://dx.doi.org/10.24034/j25485024.y2013.v17.i3.341.
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Independensi auditor internal terkadang masih diragukan, hal ini merupakan hal yang masuk akal karena auditor internal merupakan bagian dari suatu organisasi. Auditor internal sebagai bagian dalam organisasi bertugas untuk mengaudit laporan keuangan, memberikan saran dan rekomendasi yang dibutuhkan untuk nantinya dapat digunakan sebagai dasar pengambilan keputusan. Rendahnya independensi auditor internal akan mempengaruhi kualitas audit yang dilaksanakannya, sehingga fungsi auditor akan menjadi terdegradasi. Oleh karena itu, sampai saat ini kualitas audit dari para auditor internal masih menjadi sorotan. Tujuan penelitian ini adalah menguji model pengukuran kualitas audit internal berdasarkan faktor-faktor yang mempengaruhi, tidak hanya independensi tetapi juga kompetensi, profesionalisme dan motivasi. Penelitian ini menggunakan data primer yaitu kuesioner yang disebar kepada 60 orang auditor internal yang bekerja di inspektorat, perusahaan swasta, BUMN dan BUMD di kota dan kabupaten Cirebon. Metode analisis data yang digunakan adalah model single stage multivariate antar variabel/analisis jalur. Hasil penelitian menunjukkan bahwa kompetensi, independensi, profesionalisme dan motivasi berpengaruh terhadap kualitas audit internal baik secara parsial maupun simultan sehingga model penelitian ini dapat digunakan untuk mengukur kualitas audit internal. Variabel yang memberikan kontribusi terbesar terhadap pengukuran kualitas audit internal adalah kompetensi.
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Elder, Randal J., and Alfred A. Yebba. "The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting." AUDITING: A Journal of Practice & Theory 39, no. 2 (October 5, 2019): 81–115. http://dx.doi.org/10.2308/ajpt-52596.
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SUMMARY Scandals discovered in New York school districts resulted in two legislative acts designed to improve internal control systems and independent audit quality within the State's school district audit market. The legislation requires that audits be awarded through a formal requisitioning process (RFP), including optional rotation, every five years. The Office of the New York State Comptroller auditors also began performing internal control inspections at school districts and performing audit quality inspections of independent auditors. Post-regulation, the audit market became more concentrated, with greater usage of specialist audit firms and fewer small firms. Audit fees and audit report lag increased substantially and specialist auditors began earning a fee premium. We also find a significant increase in internal control exceptions reported by New York school districts and variation in the reporting of control deficiencies by auditor type.
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Waymire, Tammy R., Thomas Z. Webb, and Timothy D. West. "A Comprehensive Analysis of Findings from Single Audits: The Implications of Auditee Type and Auditor Expertise." Journal of Governmental & Nonprofit Accounting 7, no. 1 (June 1, 2018): 55–77. http://dx.doi.org/10.2308/ogna-52163.
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ABSTRACT Single audits provide critical accountability for federal grant awards. Our study comprehensively examines differences in single audit findings (related to both financial statements and major program compliance) by auditee type (state/local government and nonprofit) and across varying levels of auditor expertise. In a sample of 24,144 audit engagements over the period 2004 through 2010, nonprofit auditees report fewer internal control deficiencies than government auditees, but more instances of questioned costs related to major programs. Audits conducted by firms with lower single audit expertise are associated with fewer financial statement and major program compliance findings. The results by auditee type and auditor expertise are important to discussions of single audit quality.
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Jassem, Suaad. "Core and Legitimate Roles of Internal Audit Function and Enterprise Risk Management: Propositions for Future Research." Journal of Business and Economics 10, no. 9 (September 22, 2019): 891–901. http://dx.doi.org/10.15341/jbe(2155-7950)/09.10.2019/009.
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In the aftermath of global corporate scandals at the start of the new millennium government policy makers and international regulatory organizations launched several initiatives to anticipate and mitigate the impact of enterprise risk that can seriously damage economies of nations and bankrupt globally recognized companies. The typical roles of internal auditors have failed to prevent frauds and financial crimes from taking root in organizations. As a result, paradigms such as Enterprise Risk Management took centre-stage and became vital considerations and organizations such as the Institute of Internal Auditors along with other global platforms such as the Committee of Sponsoring Organizations of the Treadway Commission to address the issue of enterprise risk. However, despite all these measures new corporate scandals have emerged, inviting scope for further investigation on matters such as how defined internal audit functions relate to Enterprise Risk Management. This paper proposes a conceptual link between the core and legitimate roles of internal auditor function and enterprise risk management. The roles of internal auditor function are based on the Institute of Internal Auditors Position Paper (2009) and the core components of Enterprise Risk Management are identified based on the Committee of Sponsoring Organizations (2017) Enterprise Risk Management Integrated Framework. This study further proposes a set of propositions suggesting the possible association of the core and legitimate roles of internal auditors on the five core components of Enterprise Risk Management. The output of this study is expected to lay the foundation for further empirical studies to develop a finer-grained understanding of how internal auditor function roles relate to Enterprise Risk Management implementation.
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Burnaby, Priscilla, and Susan Hass. "A summary of the global Common Body of Knowledge 2006 (CBOK) study in internal auditing." Managerial Auditing Journal 24, no. 9 (October 9, 2009): 813–34. http://dx.doi.org/10.1108/02686900910994782.
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PurposeThe 2006 global Common Body of Knowledge (CBOK) study is part of an ongoing research program designed to document how internal auditing is practiced. The purpose of this paper is to summarize responses to three global surveys of internal auditors.Design/methodology/approachBased on literature reviews and a pre‐scope questionnaire, the researchers develop three questionnaires that are answered by internal auditors world wide. Topics in the questionnaires, which are translated from English into 16 languages, include the attributes of an effective internal audit activity (IAA); compliance with The Institute of Internal Auditor (IIA) Standards; internal auditor skills, competencies, and knowledge; internal audit tools and techniques; and emerging roles of the IAA.FindingsThe profession of internal auditing is a rich resource for organizations as the IAA monitors the adequacy and effectiveness of management's internal control framework and contributes to the integrity of corporate governance; risk assessment; and financial, operating, and IT systems.Practical implicationsThe participation of IIA members from 91 countries and 9,366 usable responses provides information about the evolving role of internal auditing as a value‐added activity that helps an organization manage its risks and take advantage of opportunities. The CBOK 2006 database can be used to improve the understanding of the current state of internal auditing practices; anticipate the use of new skills, tools, and technologies; and promote the enhancement of standardization and performance of internal auditing world wide.Originality/valueThis paper summarizes information in the most comprehensive database ever to capture a current view of the global state of the internal audit profession.
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Lisda, Ruslina, and Sukesih Sukesih. "PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR INTERNAL (Survey pada BUMN Sektor Jasa Keuangan & Asuransi di Kota Bandung)." LAND JOURNAL 1, no. 1 (September 27, 2021): 108–31. http://dx.doi.org/10.47491/landjournal.v1i1.639.
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This study aims to examine and analyze how much influence Organizational Culture, Motivation and Professionalism to the Performance of Internal Auditors. Population in this research is Internal Auditor and Internal Supervision Unit in the State Industry Companies financial and insurance services in Bandung City. The number of seals taken as many as 46 respondents. The research method used is descriptive and verification method. Data collection techniques are done through primary data with questionnaires. Sampling technique using Probability Sampling technique using Simple Random Sampling method. Statistical analysis used in this research are validity test, reliability test, multiple correlation analysis, multiple regression analysis, T test, F test, and coefficient of determination. Simultaneously shows that the magnitude of the influence of organizational culture, motivation and professionalism to the performance of internal auditors of 70,7%, while the rest of 20,3% influenced by other factor not observed in this research. Thus, the higher the organizational culture, motivation and professionalism will further improve the performance of internal auditors.
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Butar, Sarina Gabryela Aprilyanti Butar, and Halim Dedy Perdana. "Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah)." Jurnal Ekonomi dan Bisnis 20, no. 1 (August 11, 2017): 169. http://dx.doi.org/10.24914/jeb.v20i1.1003.
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<em>The purpose of this research is to describe the implementation of government internal auditor’s professional skepticism in fraud detection. The implementation of professional skepticism will be based on the characters stated by Hurtt et al., (2010): questioning mind</em>, <em>suspension on judgment</em>, <em>search for knowledge</em>, <em>interpesonal understanding</em>, <em>self-confidence</em>, and <em>self-determination</em>. <em>This is a qualitative research referring to theoretical proposition. </em><em>The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They are forensic auditors claimed due to audit report. The result showed that forensic auditors in Representative Office of BPKP in Central Java implement professional skepticism in fraud detection. Auditor hold responsible of audit report proved by five of six claims received are rejected and one claim is still in litigation.</em><br /><p align="center"><strong>Abstrak</strong></p><p align="center"><strong> </strong></p>Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010) antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan ditolaknya lima gugatan dari enam gugatan yang diterima Perwakilan BPKP Provinsi Jawa Tengah. Sedangkan satu gugatan masih dalam proses pengadilan.
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Rija, Maurizio. "Responsibility and role of internal and external statutory auditors in extraordinary operations." Corporate Ownership and Control 15, no. 3 (2018): 66–79. http://dx.doi.org/10.22495/cocv15i3art6.
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In the current work, the figures and functions of the external statutory auditor and internal statutory auditor are analysed. Before examining this subject, the historical and critical periods which have characterized the history of the subjects concerned is recalled; from the beginning will be shown the historical and regulatory process of auditing rules (activities engaged in by these subjects). From the dedicated and practical study of several documents, it is shown that with the progress of time, internal control carried out by the supervisory board is supported by an external control by the auditors or an audit firm. Until the mid-70s, auditing control was voluntary and the companies, without any impositions, believed it preferable to remain anchored to a purely internal control rather than an audit company. The law 136/1975 which made the external accounting control by an auditing company compulsory is under control of the Consob and the Draghi law clearly distinguishes the roles carried out by the auditors and work done by the supervisory board. After alluding to the reform of the commercial law, which took place in 2003, the law 39/2010 is analysed, modified by the recent law 135/2016. Successively, civil, criminal and administrative responsibility of the external and internal statutory auditors are analysed since with the EU Recommendation of 2008 (2008/473/EC) the state members are encouraged to limit the civil responsibility making the auditors no longer unlimitedly and jointly responsible but responsible relatively to the damage caused in the first person. Finally, in a comparative context, a study is carried out on the effects of the recommendation in other European countries pointing out any dissimilarities/similarities from both the criminal and administrative aspect.
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Yulita, Khairanis. "CEO-CFO SOCIAL TIES, KOMPETENSI AUDITOR INTERNAL, DAN MANAJEMEN LABA." Jurnal Akuntansi Trisakti 8, no. 1 (February 28, 2021): 79. http://dx.doi.org/10.25105/jat.v8i1.8650.
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<p>Social ties can be a synergy to increase or decrease a distortion. Jiwasraya phenomenon in Indonesia is one example of the social ties between Chief Executive Officer and Chief Financial Officer being abused to conspire and beautify financial reports by earnings management. Internal auditor have a role to ensure that all company operations do not deviate from existing standards and regulations. The purpose of this study is to examine the effect of Chief Exeutive Officer-Chief Financial Officer social ties on earnings management and to interact that effect with internal auditors competency, which is the difference between this study and previous research. The research samples are non-financial state-owned companies listed on the IDX for the 2015-2019 period with a total of 79 companies. The research method uses Moderated Regression Analysis. The results show that Chief Exeutive Officer-Chief Financial Officer social ties has a negative effect on earnings management and internal auditor’s competency doesnt not moderate that effect. The conclusion of this study is the social ties that exist between the board directors, especially CEO and CFO can increase synergy and cooperation in the way to minimize opportunistic behavior. Future research can consider another proxy for social ties especially personal ties and also internal audit function.</p>
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Pavlova, Larisa. "Modernization of the State Internal Financial Audit System of the Russian Federation." Auditor 6, no. 11 (November 30, 2020): 31–38. http://dx.doi.org/10.12737/1998-0701-2020-31-38.
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Th e article examines the ongoing changes in the fi eld of internal fi nancial audit in Russia, carried out in four
vectors: regulatory; personnel; empowering the internal auditor with de facto independence and improving automated
systems. Th e assessment of the quality of the internal fi nancial audit system in the Russian Federation was carried out
according to the data of regulatory authorities and from the point of view of the heads of fi nancial services of budgetary
institutions. Measures are proposed to improve the state internal fi nancial audit.
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Hill, Cecil L., and Quinton Booker. "State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients." Accounting Horizons 21, no. 1 (March 1, 2007): 43–57. http://dx.doi.org/10.2308/acch.2007.21.1.43.
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This study explores state accountancy regulators' perceptions of whether external auditors remain independent when also performing internal audit activities for nonpublic entities. The purpose of this study is to provide a more complete understanding of perceptions regarding auditor independence in the nonpublic entity environment. The primary issues are (1) whether performing the external audit and internal auditing services for the same entity affects perceptions of independence, and (2) whether a separation between the CPA firm's internal and external audit personnel significantly affects perceptions of independence when both services are performed. We use a between-subjects design and target state accountancy regulators from each of the 54 U.S. jurisdictions. Findings based on 206 usable responses indicate that state board members do not perceive a significant difference in the independence of a CPA firm performing a nonpublic entity's external audit versus a CPA firm performing that entity's external audit and internal audit, provided that separate personnel are used for the external and internal audit work. Board members do perceive a significant difference in independence when the CPA firm uses the same personnel to perform both the external and internal audit work.
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Monang Nixon Haposan Tampubolon. "Manajemen Risiko, Internal Kontrol, Tata Kelola Perusahaan dan Kinerja Keuangan BUMN dengan Maturity Level Departemen Audit Internal sebagai Pemoderasi." Jurnal Riset Akuntansi & Perpajakan (JRAP) 6, no. 02 (December 31, 2019): 69–80. http://dx.doi.org/10.35838/jrap.v6i02.1247.
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ABSTRACT
Internal Auditor are considered as significant Management tool in ensuring the proper implementation of company business process to achieve company goals, especially after the financial cases of some big companies. In accordance with stock market regulation and Goverment regulation (GR and BUMN Laws), the State Own Enterprises (BUMN) in Indonesia must have Internal Audit Department. The various size and maturity (organization size and profesionality) of Internal Audit Department raise very basic question about their capability. The certification of Maturity Level of Internal Audit Department considered as the solution to prove the capability of Internal Audit Department in helping Organization to achieve company objectives, e.g., Financial Performance. This article trying to explore and deliver research idea about the relation of Maturity Level of Internal Audit Department with Company’s management tools consist of Internal Control, Risk Management and Governance in relation to the improvement of Financial Performance in State Own Enterprices
ABSTRAK
Auditor Internal sebagai alat Management dalam mengawasi jalannya proses bisnis perusahaan dalam usaha pencapaian tujuan perusahaan dirasa sangat penting, terutama sejak terjadinya sejumlah kasus keuangan dari beberapa perusahaan besar. Sesuai peraturan Pasar Modal dan Pemerintah (PP dan Undang-undang BUMN), perusahaan BUMN di Indonesia diwajibkan untuk memiliki Departemen Audit Internal. Keberagamanan ukuran dan tingkat kemapanan (besar organisasi dan keahlian) dari Departemen Audit Internal di BUMN menimbulkan pertanyaan mendasar terkait keandalannya. Sertifikasi Maturity Level dari Departemen Audit Internal dipandang sebagai solusi untuk meyakinkan tingkat keandalan Auditor Internal didalam mensuksekan pencapaian tujuan perusahaan yang salah satunya diukur dengan kinerja keuangan. Tulisan ini ingin menguraikan dan memberikan ide penelitian hubungan Maturity Level Departemen Audit Internal dengan alat management perusahaan yang terdiri dari Pengawasan Internal, Manajemen Risiko dan Tata kelola yang ada di Perusahaan dalam rangka peningkatan Kinerja Keuangan Perusahaan BUMN.
JEL Classification : G32, H83
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Monang Nixon Haposan Tampubolon. "Manajemen Risiko, Internal Kontrol, Tata Kelola Perusahaan dan Kinerja Keuangan BUMN dengan Maturity Level Departemen Audit Internal sebagai Pemoderasi." Jurnal Riset Akuntansi & Perpajakan (JRAP) 6, no. 02 (December 31, 2019): 69–80. http://dx.doi.org/10.35838/jrap.2019.006.02.18.
Full textAbstract:
ABSTRACT
Internal Auditor are considered as significant Management tool in ensuring the proper implementation of company business process to achieve company goals, especially after the financial cases of some big companies. In accordance with stock market regulation and Goverment regulation (GR and BUMN Laws), the State Own Enterprises (BUMN) in Indonesia must have Internal Audit Department. The various size and maturity (organization size and profesionality) of Internal Audit Department raise very basic question about their capability. The certification of Maturity Level of Internal Audit Department considered as the solution to prove the capability of Internal Audit Department in helping Organization to achieve company objectives, e.g., Financial Performance. This article trying to explore and deliver research idea about the relation of Maturity Level of Internal Audit Department with Company’s management tools consist of Internal Control, Risk Management and Governance in relation to the improvement of Financial Performance in State Own Enterprices
ABSTRAK
Auditor Internal sebagai alat Management dalam mengawasi jalannya proses bisnis perusahaan dalam usaha pencapaian tujuan perusahaan dirasa sangat penting, terutama sejak terjadinya sejumlah kasus keuangan dari beberapa perusahaan besar. Sesuai peraturan Pasar Modal dan Pemerintah (PP dan Undang-undang BUMN), perusahaan BUMN di Indonesia diwajibkan untuk memiliki Departemen Audit Internal. Keberagamanan ukuran dan tingkat kemapanan (besar organisasi dan keahlian) dari Departemen Audit Internal di BUMN menimbulkan pertanyaan mendasar terkait keandalannya. Sertifikasi Maturity Level dari Departemen Audit Internal dipandang sebagai solusi untuk meyakinkan tingkat keandalan Auditor Internal didalam mensuksekan pencapaian tujuan perusahaan yang salah satunya diukur dengan kinerja keuangan. Tulisan ini ingin menguraikan dan memberikan ide penelitian hubungan Maturity Level Departemen Audit Internal dengan alat management perusahaan yang terdiri dari Pengawasan Internal, Manajemen Risiko dan Tata kelola yang ada di Perusahaan dalam rangka peningkatan Kinerja Keuangan Perusahaan BUMN.
JEL Classification : G32, H83
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Noviana, ML Astri Prehtin, and NFN Rahmawati. "Pengaruh Independensi, Role Stress, dan Burnout Terhadap Efektivitas Auditor Internal (Studi Kasus Pada Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Tengah)." Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik 3, no. 2 (July 31, 2018): 155–68. http://dx.doi.org/10.33105/itrev.v3i2.70.
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The demand for global integration in the public sector leads to the accountability of State finances. By examination, supervision, which is the cornerstone of the government's economic performance clarification. This has become important in the public sector as well as in the private sector. Such circumstances spur employees in the scope of their organization to improve the effectiveness of its performance so as to ensure the survival of the organization. Once the importance of an oversight, in Indonesia have internal and external controls on the public sector for the effectiveness of the performance of government officials can be achieved. This study aimed to analyze the influence of Independence, roles stress and burnout on the effectiveness of the task of Financial and Development Supervisory Agency (BPKP) as an internal auditor. The population in this study were all BPKP auditors in Central Java, the technique of sampling using random sampling and the sample size used in this study were 64 auditors. Methods of data collection using questionnaires and interviews, while the method of data analysis using multiple regression analysis. From the results of the study can be concluded that: Independence has a positive influence, burnout, role excess, and role conflict negatively affect the effectiveness of the auditor's work, the vagueness of the role in this study did not give a significant effect on the effectiveness Abstrak Tuntutan integrasi global dalam sektor publik mengarah pada akuntabilitas keuangan Negara. Dengan pemeriksaan, pengawasan, yang menjadi tumpuan klarifikasi kinerja ekonomi pemerintah. Hal ini menjadi suatu hal yang penting dalam sector publik maupun dalam sektor swasta. Keadaan seperti ini memacu para pegawai di lingkup organisasinya untuk meningkatkan efektivitas kinerjanya sehingga dapat menjamin kelangsungan hidup organisasinya. Begitu pentingnya suatu pengawasan maka di Indonesia mempunyai pengawasan internal dan ekternal pada sektor publik agar efektivitas dari kinerja aparat pemerintah dapat tercapai. Penelitian ini bertujuan untuk menganalisis pengaruh Independensi, roles stress dan burnout terhadap efektivitas tugas Badan Pengawasan Keuangan dan Pembangunan (BPKP) sebagai auditor internal. Populasi dalam penelitian ini adalah semua auditor di BPKP Jawa Tengah, teknik pengambilan sampel menggunakan teknik random sampling dan jumlah sampel yang digunakan dalam penelitian ini sebanyak 64 auditor. Metode pengumpulan data menggunakan kuesioner dan wawancara, sedangkan metode analisis data menggunakan analisis regresi berganda. Dari hasil penelitian dapat disimpulkan bahwa: Independensi berpengaruh positif, burnout, kelebihan peran, dan konflik peran berpengaruh negatif terhadap efektivitas kerja auditor, kidakjelasan peran dalam penelitian ini tidak memberikan pengaruh yang signifikan terhadap efektivitas.
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Velte, Patrick, and Markus Stiglbauer. "Impact of auditor and audit firm rotation on accounting and audit quality: A critical analysis of the EC regulation draft." Journal of Governance and Regulation 1, no. 3 (2012): 7–13. http://dx.doi.org/10.22495/jgr_v1_i3_p1.
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In a current regulation draft of 2011, the European Commission (EC) plans the mandatory audit firm rotation principally after six years and with regard to a cooling off period of four years to increase auditor independence. This could complement the internal mandatory rotation (auditor rotation) by the 8th EC directive. The present paper gives a state of the art analysis of the empirical research results with regard to auditor and audit firm rotation. In contrast to the perception of the EC, the majority of the empirical results doesn’t find evidence for increased financial accounting and audit quality by audit firm rotation. Furthermore, the positive effects of the internal rotation period of seven years and the cooling off period of two years by the 8th EC directive are not empirically proved yet.
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Modlin, Steve. "Increasing Creasing Transparency and Efficiency: An Examination of County Government Note Disclosures." Public Administration Research 5, no. 2 (October 30, 2016): 59. http://dx.doi.org/10.5539/par.v5n2p59.
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Local government financial audits have provided increased transparency into the many transactions that take place over an entire fiscal year. In many of these cases, it can be determined if local governments have followed state laws, observed generally accepted accounting principles, and established proper internal controls. However, implementation of stricter state guidelines and more stringent accounting standards have not eliminated reporting errors. For these reasons, notes that accompany financial statements are not only useful for clarification and information purposes, but also to question various reporting aspects among statements. This study examines the fiscal year 2009 independent auditor findings among note disclosures in professionally administered county governments in North Carolina. Findings indicate numerous reporting problems within a majority of county governments ranging from employee retirement funding to inadequate insurance coverage and unexplained asset amounts. A more involved county manager, more internal staff dedicated to the audit process, and collaboration in auditor selection are all significant in reducing the number of note disclosure errors.
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Harwida, Gita Arasy, Mohamad Djasuli, and Sujatmiko Wibowo. "Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi." Journal of Applied Accounting and Taxation 3, no. 2 (October 19, 2018): 187–202. http://dx.doi.org/10.30871/jaat.v3i2.894.
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Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.
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Aswar, Khoirul, Fahmi Givari Akbar, and Noegrahini Lastiningsih. "Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study." Information Management and Business Review 12, no. 2(I) (November 14, 2020): 38–41. http://dx.doi.org/10.22610/imbr.v12i2(i).3075.
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This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited budget. The purposes of this study are to determine the extent of audit quality produced by government internal auditors at the Principal Inspectorate of Indonesia’s Supreme Audit Institution. Based on attribution theory, this study has several objectives, namely to determine the effect of competence, independence, and motivation on audit quality. Therefore, the contribution of this research can be the object of consideration and evaluation for Indonesia’s Supreme Audit Institution auditors regarding the audit process and audit results in the public or government sector, an information for Principal Inspectorate of Indonesia’s Supreme Audit Institution as an effort to maintain and improve the quality of government internal audits, and an information for the public in overseeing the audit quality of the management and responsibility of state finances.
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Hassoun, Amira Ben, and Chaker Aloui. "The complementary/substitution effects of post-privatization corporate governance mechanisms on firm performance in selected MENA countries." Journal of Accounting in Emerging Economies 7, no. 3 (August 14, 2017): 399–420. http://dx.doi.org/10.1108/jaee-10-2015-0070.
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Purpose The purpose of this paper is to expand understanding of the determinants of performance in newly privatized firms by empirically examining the interaction effect of internal corporate governance and Big Four auditors in Middle Eastern and North African countries. Specifically, the paper contributes to the existing literature by identifying whether there is a substitute or complementary relation between internal corporate governance mechanisms and Big Four auditors. Design/methodology/approach A data set of 88 NPFs of MENA countries over the period 1987-2010 is used. The methodology is based on two-stage least squares regression analysis. Findings Results show that government ownership and the proportion of outside directors can substitute for Big Four auditors. However, foreign ownership and the CEO duality reinforce each other to improve performance of NPFs. Overall, these findings suggest that in the presence of agency problems within privatization process, different combinations of internal corporate governance and Big Four auditors can serve as a monitoring response in NPFs and should yield a superior performance. Practical implications This study gives insights to policy makers’ managers and regulators who are interested in investing in MENA region. The authors argue that information regarding who is auditing the firm is very value relevant for investors investing in the MENA region. Firms with Big Four auditor as external auditors are likely to disclose better information than those that are audited by non-Big Four auditors. Originality/value This paper extends the understanding of the determinants of the post-privatization performance in MENA region. It fills the privatization literature void by introducing Big Four auditors as an external governance mechanism. To the authors’ knowledge, the authors’ work is the first study that investigates whether Big Four auditors play an important role and interact with internal corporate governance mechanisms to address the dominant/minority shareholders post-privatization agency problems.
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Mertanaya, I. Putu Eka, and I. Dewa Nyoman Wiratmaja. "Skeptisme Profesional, Independensi dan Pengungkapan Kecurangan: Studi pada Hotel di Kabupaten Badung." E-Jurnal Akuntansi 30, no. 11 (November 28, 2020): 2892. http://dx.doi.org/10.24843/eja.2020.v30.i11.p14.
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Good fraud disclosure occurs when the internal supervisor as an auditor has aspects that support the fraud disclosure process. This study aims to determine the effect of professional skepticism and independence on fraud disclosure. This research was conducted at 3-star hotels and above in South Badung Regency with a total of 11 participating hotels. The technique used is purposive sampling technique which is included in nonprobability sampling. Data collection methods by conducting questionnaires and data analysis methods using multiple linear regression methods. The results of this study indicate that professional skepticism has no significant effect on disclosure of fraud and independence has a significant effect on disclosure of fraud. The lack of skepticism internal supervisors have due to mutual trust with coworkers. Both private and state companies, the auditors in a company still maintain its independence in conducting the audit process.
Keywords: Professional Skepticism; Independence; Fraud Disclosures.
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Gong, Stephen X., Ferdinand A. Gul, and Liwei Shan. "Do Auditors Respond to Media Coverage? Evidence from China." Accounting Horizons 32, no. 3 (April 1, 2018): 169–94. http://dx.doi.org/10.2308/acch-52123.
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SYNOPSIS This paper examines whether news coverage of client firms is associated with their audit fees. Using data from China listed firms during 2004–2013, we find that high coverage client firms are on average charged higher audit fees, irrespective of the media tone. This positive association is stronger for large auditors than for small auditors, and for bad news than for good news. The main results hold for both state-owned enterprises (SOEs) and non-SOEs, and for both politically connected and non-connected firms. The results are robust after controlling for the effects of information asymmetry, auditor choice, internal corporate governance, and alternative measurements of the key variables. Overall, our evidence is supportive of the view that auditors assess high coverage clients as higher risk audits requiring greater audit efforts. We conclude that the financial news media plays a disciplining role in China through its potential to trigger reputational sanctions and regulatory action.
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Sugiatno, Sugiatno. "Desain Kelembagaan Satuan Pengawas Internal (SPI) di STAIN Curup (Sebuah Penawaran Desain SPI Untuk Efektivitas Dan Efisien Pengelolaan Keuangan, Kinerja Pegawai Dan Aset Negara)." Tadbir : Jurnal Studi Manajemen Pendidikan 2, no. 1 (June 8, 2018): 89. http://dx.doi.org/10.29240/jsmp.v2i1.423.
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Internal Supervisory Unit (SPI) is a quality assurance unit that exist in every Islamic University. Internal Supervisory Unit (SPI) STAIN Curup is an element of supervisor who performs non-academic field supervision functions for and on behalf of University Leaders. The scope of non-academic field supervision includes: (1) finance, (2) asset, and (3) human resources (HR). After the establishment of the internal supervisory unit (SPI) at STAIN Curup since september 2017 ago until now has not been able to perform its functions to conduct internal supervision and audit. Since the institutional or organizational structure does not have organizational structure, vision and mission, authority and responsibility and lack of internal auditor performance guidance to be conducted in the framework of evaluation of non-academic field activities including audit planning activities, testing and evaluating information, audit result notification and acts further audit results. This type of research is field research (fileld research), in this case the researcher uses descriptive qualitative research type that is analyzing and presenting the facts systematically based on the number or amount of data mendepenelitiankan in the form of data for the understood and concluded. this research is comparative descriptive research in the form of concept study. From the aspect of the objectives, this research is a study that attempted to describe the substance of the analysis of the concept of the formulation of the Design of Institution of Internal Control Unit (SPI) at STAIN Curup (an SPI design offer for effectiveness and efficient financial management, employee performance and state assets). The result of this research is: The existence of Internal Supervisory Unit at STAIN Curup is a must again after the issuance of Regulation of the Minister of Religious Affair No. 25 year 2017 dated 04 August 2017 about Internal Supervisory Unit (SPI) at State Religious College. The design of vision, mission, purpose, function, authority, and Structure of STAIN Curup has been formulated based on the FGD and KMA results dated 04 August 2017. Internal Auditor Performance Internal Audit Unit (SPI) STAIN Curup can be seen from four audit execution, namely: a ). Audit planning stage, b). Testing and evaluation phase of information, c). Stage of delivery of audit result, d). Follow-up phase of audit.
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Earley, Christine E., Vicky B. Hoffman, and Jennifer R. Joe. "Reducing Management’s Influence on Auditors’ Judgments: An Experimental Investigation of SOX 404 Assessments." Accounting Review 83, no. 6 (November 1, 2008): 1461–85. http://dx.doi.org/10.2308/accr.2008.83.6.1461.
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ABSTRACT: Auditors often receive summary information or conclusions from management about account balances or internal controls. They must then gather evidence to assess whether this information is fairly stated. In such situations, management can be considered the “first mover” and the auditor the “second mover.” When auditors are the second mover, they are vulnerable to the curse of knowledge bias—the inability to ignore previously processed information (Fischhoff 1977). Specifically, because information from management could be incorrect or biased, auditors must arrive at an independent evaluation of the item in question (e.g., year-end book values, accounting estimates, or internal controls). This study examines the general issue of auditors being “second movers” by investigating how their awareness of management’s severity classifications of internal control problems influences auditors’ initial assessments of internal control over financial reporting (ICFR) under Auditing Standard No. 2. Our experimental design allows us to determine that management’s “first mover” influence on auditors’ judgments is an unintentional cognitive effect, rather than an intentional use of management’s classifications. We further examine whether cognitively restructuring the ICFR assessment task reduces management’s influence on auditors’ judgments by asking auditors to evaluate and explicitly document the likelihood and magnitude of the effect of an ICFR problem on the financial statements. We find that cognitively restructuring the task mitigates management’s “first mover” influence on auditors’ judgments.
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Gusfiardi1, Ragil, Charoline Cheisvyanny, and Vita Fitria Sari. "Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal Pada Perusahaan Swasta Dan Bumn Di Padang." JURNAL EKSPLORASI AKUNTANSI 1, no. 4 (December 5, 2019): 1828–44. http://dx.doi.org/10.24036/jea.v1i4.179.
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This study aims to determine the effect of Influence of competence, professionalism, and work experience on the quality of internal audit in private and state-owned companies in the city of Padang. The population in this study are private companies and state-owned companies in the city of Padang, which have several internal auditors in their company. The sample in this study were all internal auditors in private companies and BUMN in the city of Padang. Data source is primary data. Data collection techniques with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence had no significant effect on the quality of internal audit, where the tcount of 1.514 < 2, 042 ttable at sig 0.140> α 0.05 which meant H1 was rejected, (2) Professionalism had no significant effect on the quality of internal audit, where the value tcount 1,300 < 2,042 ttable at sig 0,204> α 0,05 which means H2 is rejected, and (3) Work Experience has a significant positive effect on the quality of internal audit, where tcount 2,704 > 2,042 ttable at sig 0,011 <α 0,05 which means H3 is accepted.
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Igibayeva, Zarina, Assem Kazhmukhametova, Lyazzat Beisenova, and Elena Nikiforova. "Modern trends of Kazakhstan’s internal state audit: the US and UK experience." Problems and Perspectives in Management 18, no. 2 (April 8, 2020): 1–12. http://dx.doi.org/10.21511/ppm.18(2).2020.01.
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The quality improvement of state audit system is vital and relevant for all post-Soviet republics and Kazakhstan particularly. On the whole, it is grounded on the old notions, and is not suitable for the contemporary economic situation and numerous private enterprises’ growth. The article aims to highlight the advantages of the audit systems in the USA and the UK for the contemporary state of the audit system in the Republic of Kazakhstan. In order to achieve the stated purpose theoretical bases, statistical data, legislative and regulatory official documents were analyzed. The analysis shows that the most perspective approaches to the internal audit system development are risk management and budget planning. The main problematic areas are the legal support, staff of auditing departments and services, the quality of revisions and competence of state auditors. It is substantiated that training and education for the auditors are highly demanded. The internal annual audit reports can be used as the effective instrument of the governmental control as well as the marker of the most undeveloped spheres.
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Долінська, О. М. "ДОКУМЕНТУВАННЯ РЕЗУЛЬТАТІВ ДІЯЛЬНОСТІ ВНУТРІШНЬОГО АУДИТУ БАНКУ." TIME DESCRIPTION OF ECONOMIC REFORMS, no. 2 (July 30, 2019): 54–60. http://dx.doi.org/10.32620/cher.2019.2.06.
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The article deals with the need to document of an assurance engagement of internal auditors of the bank and the organization of this process by the internal audit department. The purpose of the research is to analyze the latest requirements for documenting the results of the internal audit work in accordance with the International Standards for the Professional Practice of Internal Auditing. The object of research – the documents of an assurance engagement of internal auditors. The methods used of the research: analysis and synthesis, induction, methods of scientific knowledge. The hypothesis of research: a professional judgment is formed on documented provides receiving audit evidence for individuals who use an assessment of the activities of the internal audit department for specific purposes. The statement of basic material: the results of the analysis identify the documents used by the internal auditor to substantiate the findings of the audit findings. On the basis of the organization of the documentation process, the documents that selected to the implementation of an assurance engagement of internal auditors at each stage of the internal audit are selected and grouped. The originality and practical significance of the research is to develop of documents that will improve the organization and execution of an assurance engagement of internal auditors and will provide an evidence base for the results in the audit report. Conclusions of the research. Established that the implementation of documentation provides receiving audit evidence for the development of recommendations for decrease of risk and risk management, improving the system of internal control of banking activities and promoting the improvement of governance.
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Yusof, Nur Ain Zakiah Mohd, Hasnah Haron, and Ishak Ismail. "Internal Audit Capability Level: Case Studies of State, State Statutory Body and Public University Organizations in Malaysia." International Academic Journal of Accounting and Financial Management 05, no. 02 (December 28, 2018): 110–30. http://dx.doi.org/10.9756/iajafm/v5i2/1810021.
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Yusof, Nur Ain Zakiah Mohd, Hasnah Haron, and Ishak Ismail. "Internal Audit Capability Level: Case Studies of State, State Statutory Body and Public University Organizations in Malaysia." International Academic Journal of Economics 05, no. 01 (June 28, 2018): 63–83. http://dx.doi.org/10.9756/iaje/v5i1/1810007.
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Putri, Dhika, Dian Syariati, and Arisona Ahmad. "FRAUD PREVENTION IN THE PERSPECTIVE OF PROBITY AUDIT (THE CASE STUDY OF UNIVERSITY X)." El Muhasaba Jurnal Akuntansi 12, no. 2 (July 22, 2021): 172–80. http://dx.doi.org/10.18860/em.v12i2.12392.
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Goods and services procurement in the university sector is a big chance towards fraud case occurrence. Corruption in the university environment resulted in state loss in the amount of two billion rupiahs. Therefore, The internal auditor of University X implements a probity audit as one effort to materialize the procurement system with low fraud possibility. The purpose of this study is to contribute to the understanding of fraud prevention using probity audits on goods and services procurement in the university sector. This research was carried out using a qualitative approach, with a case study method. The data collection was conducted by document analysis and interviews. The data obtained is then reduced, identified, and analyzed. The results conclude that the probity audit in University X is a real-time audit which one conducted in the construction and maintenance stages. Based on the internal auditor evaluation result, a probity audit rated sufficiently to prevent fraud in the goods and services procurement process in the University X.
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Lediastuti, Vita, and Umar Subandijo. "AUDIT FORENSIK TERHADAP PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN NEGARA (STUDI KASUS PADA BADAN PEMERIKSA KEUANGAN RI)." Jurnal Magister Akuntansi Trisakti 1, no. 1 (March 1, 2014): 89. http://dx.doi.org/10.25105/jmat.v1i1.4933.
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<p><em>This study aimed to compare the theory with the practice of forensic audit on field audit of the Goverment Financial Management and Its Reporting in joint audit activities of the financial year 2009 at The Ministry of National Education Inspectorate General conducted by the Auditor BPK RI. In addition, the study was conducted to analyze the internal control system as well as the identification of fraud that occurs in these activities. The results shows that the auditors of BPK RI have </em><em>implemented</em><em> some of the audit techniques that exist in forensic audit theory. The system of internal control and accountability in managing public finance influence on the size of the potential for fraud. The weakness of the internal control system led to a fraud committed in the management and accountability of state finances the joint audit activities of the Inspectorate General of the Ministry of National Education in financial year 2009, among others, the abuse of authority and accountability of the use of fictitious letters in accountability activities trips</em>.</p>
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Kiger, Jack E., and Anna M. Rose. "Internal Control Evaluation of a Restaurant: A Teaching Case." Issues in Accounting Education 19, no. 2 (May 1, 2004): 229–37. http://dx.doi.org/10.2308/iace.2004.19.2.229.
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This case provides you with an opportunity to gain an understanding of internal control in a practical setting—a restaurant. The case requires you to (1) obtain a restaurant as a client, (2) develop an understanding of the restaurant's processes for recording sales, (3) identify internal control strengths and weaknesses, and (4) explain the importance of each weakness and state how it may be eliminated. In addition, Version A of the case requires you to prepare a flowchart and write an internal control narrative, while Version B requires you to identify tests of controls. Restaurants must follow procedures to ensure that sales are recorded for all food served; otherwise, the food may be given away. Students must arrange to meet with a manager to inquire about the restaurant's internal control procedures in much the same way an auditor must meet with the management of a client.
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Khayat, Ismatul. "PERANAN AUDIT INTERNAL DALAM PENGENDALIAN RISIKO PEMBIAYAAN DI BANK BRI SYARIAH KANTOR CABANG DIPONEGORO SURABAYA." Akuntansi : Jurnal Akuntansi Integratif 1, no. 1 (February 23, 2017): 15–46. http://dx.doi.org/10.29080/jai.v1i1.5.
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The study, entitled "The Role of Internal Audit in Risk Control Financing Bank BRI Syariah Branch Office Diponegoro Surabaya" This is the result of a qualitative study aimed to answer the question of how the internal audit mechanisms in financing and how the role of internal audit in controlling risks in the financing of Bank BRI Syariah Office Diponegoro Surabaya branch. The methodology used in this study is a qualitative method case study on the object under study. Data collection was conducted research by interviewing informants internal audit team and employees of Bank BRI Syariah Branch Office Diponegoro Surabaya. The data is then analyzed by inductively mindset which means mindset that is grounded in the facts are specific, then studied, analyzed and summarized into solving the problems or solutions that can be applied generally. The results showed that, the internal audit mechanism in finance at Bank BRI Syariah Branch Office Diponegoro Surabaya include audit preparation phase, the phase of the audit program, the stage of implementation of audit, audit reporting stage, the stage of follow-up results of the audit and the stage of documentation and administration, and second, the role of internal audit in controlling the financing risks are classified in the role of problem solver, compliance role, the role of negotiator and the role that such controls contained in the audit report. On the mechanism of internal audit, the auditor should prepare in advance of key risk mitigation data based Al-Daulah Vol. 1, No. 1, April 2015 16 Ismatul Hayati financing, taking samples financing completed in financing the collectability of 3 to 5 and propagated back to the financing Collectable 1 and 2. To that end, each bank can increase the audit team for more funding audited, so that a more comprehensive risk control on all funding channeled bank. In the role of internal audit, internal audit will be instrumental if the creditor or LHA written more specific recommendations for the auditee to improve their performance. So that the internal audit more direct role in the change of attitude of the auditee in carrying out the responsibilities and authority.
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Khalid, Azam Abdelhakeem. "Role of Audit and Governance Committee for internal Shariah audit effectiveness in Islamic banks." Asian Journal of Accounting Research 5, no. 1 (April 15, 2020): 81–89. http://dx.doi.org/10.1108/ajar-10-2019-0075.
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PurposeThe purpose of this study is to explore the role of Audit and Governance Committee (AGC) for internal Shariah auditing's effectiveness in Bahrain's Islamic banks.Design/methodology/approachThis paper employed two-stage approach, i.e. collecting and analysis of data. In this paper, the interviews and literature review on AGC and internal Shariah auditor were conducted as these respondents are considered vital to Islamic banks.FindingsThis paper posited that in building internal Shariah audit effectiveness' conceptual framework, the Islamic worldview theory may be employed as the theoretical foundation. Based on the theory, it was suggested that the Islamic bank's auditors and governance committees may enhance the internal Shariah auditors' effectiveness.Practical implicationsIn view of the roles of AGC on internal Shariah audit effectiveness, the current exploratory research contribute to enhance the limited knowledge about AGC by describing the practices of Bahraini Islamic banks in terms of composition, roles/duties and responsibilities and operations. This study also adds to the body literature of AGC effectiveness by identifying roles, duties and responsibilities of characterizing more active AGC and suggesting that these AGC could have a positive impact on internal Shariah audit effectiveness in Bahraini Islamic banks. Overall, this paper provides important insights for Board of Director's member can refer to AGC roles, duties and responsibilities to conduct a self-diagnosis of current practice.Originality/valueThis paper uniquely seized Islamic world view for Islamic banks' AGC.
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Farkas, Maia J., and Rina M. Hirsch. "The Effect of Frequency and Automation of Internal Control Testing on External Auditor Reliance on the Internal Audit Function." Journal of Information Systems 30, no. 1 (September 1, 2015): 21–40. http://dx.doi.org/10.2308/isys-51266.
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ABSTRACT Failure of the internal audit function (IAF) to detect a significant deficiency in internal controls is a significant shortcoming in the IAF's work performance. This shortcoming in the IAF's work performance reduces external auditors' willingness to rely on the IAF's work. Using a two-stage experiment, we investigate how the implementation of three different internal control testing remediation strategies (akin to CCM, ACL, and periodic manual testing), which vary in their automation and frequency, affect external auditors' perceptions of IAF strength and planned reliance on the IAF's work. We find that automated remediation strategies fully remediate external auditors' perceptions of poor IAF work performance and low degree of reliance on the IAF, whereas manual remediation strategies result in only partial remediation. Counterintuitively, less frequent remediation strategies are more effective at improving perceptions of poor IAF work performance and low levels of reliance on the IAF, relative to continuous remediation strategies.
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Azka Raga, Ridha, Harry Suharman, and Prima Yusi Sari. "The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities." Jurnal Organisasi dan Manajemen 16, no. 1 (June 28, 2020): 48–59. http://dx.doi.org/10.33830/jom.v16i1.708.2020.
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This research aims to determine the influence of the role internal supervision unit and also organizational commitment to achieving Good University Governance. The population of this research was 23 state universities in Indonesia with BLU status under The Ministry of Research, Technology, and Higher Education. The Audit Board of The Republic of Indonesia (BPK-RI) found low-quality performance findings to the acceptance a qualified opinion (WDP) BPK RI accompanied by findings of misappropriation of financial statement records in 2015.This is due to the low quality of governance performance universities, which often occur at Public Service Agency of State University as well as a lack of transparency and accountability. The sampling technique used in this research was purposive sampling and the method for analyzing data was path analysis. Findings. The results showed that there was a significant positive influence and were supported by the role of the internal supervision unit and organizational commitment to the achievement of good university governance. Moreover, this study also saw a positive influence on the role of the internal supervision unit to achieve good university governance through organizational commitment.
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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 (April 15, 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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Rahman, Fauzi, Rr Titiek Herwanti, and Rr Sri Pancawati M. "The characteristics of government internal auditor in supporting good governance (A case study in Dompu District Inspectorate)." Indonesian Accounting Review 6, no. 1 (February 6, 2017): 109. http://dx.doi.org/10.14414/tiar.v6i1.858.
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Regulation of Ministry of State Apparatus Empowerment (Permenpan) Number PER/05/M.PAN/03/2008, on the auditing standards of APIP (Government Internal Auditor), regulates the characteristics of APIP. The adequate characteristics of APIP are expected to support the realization of good governance. However, many problems related to the characteristics of APIP of Dompu District Inspectorate still occur, con-sisting of its expertise, independence, and objectivity. All of these problems are sus-pected to have caused agency problems in local government. This research was con-ducted using phenomenological qualitative method with a case study approach. This study used participatory observation, in-depth interview, and documentation for anal-ysis. The research found as the following: 1) the existence of agency problem caused by the conflict of interests between local government and APIP; 2) the lack of APIP’s mastery of accounting standards and; 3) the lack of APIP’s knowledge of law, account-ing, engineering, public administration, agriculture, statistics, and state administra-tion. In addition, the problems of independence and objectivity are still often found in the characteristics of APIP of Dompu District Inspectorate when auditing. Overall, the inadequate characteristics of APIP have been unable to improve participation, accountability related to financial statement quality, rule of law, and transparency of Dompu District Government.