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Journal articles on the topic 'Quality of Internal Audit'
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1
Singh, K. S. D., S. Ravindran, Y. Ganesan, G. A. Abbasi, and H. Haron. "Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness." International Journal of Business Science and Applied Management 16, no. 2 (2021): 1–21. http://dx.doi.org/10.69864/ijbsam.16-2.145.
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Cognizant of the growing importance of internal control as a corporate governance mechanism in organizations, this paper investigates factors that are associated with internal audit effectiveness. Additionally, this paper also investigates the relationship between internal audit effectiveness and internal audit quality. A total of 102 questionnaires were collected from internal auditors and chief audit executives of 12 multinational companies in Malaysia. The data was analyzed through structural equation modeling by using SmartPLS Software 3.0. The findings reveal that management support, interdepartmental coordination and the support and acceptance of auditees were associated with internal audit effectiveness. Conversely, the findings also revealed that independence, objectivity and competence (the three building blocks of internal audit effectiveness) were also related to internal audit quality. The study contributes to the agency theory by highlighting the factors associated with the effectiveness of internal audits and quality audit outcomes to protect the best interest of principals while fulfilling the corporate governance imperative. This study also contributed to the institutional theory by highlighting how proper structures and systems can lead to a culture of governance and internal controls. The study confirmed the significance of interdepartmental coordination and the support and acceptance of auditees towards internal audit effectiveness, the exploration of which remains limited in current literature.
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Purnomo, Hanny, and Yustrida Bernawati. "Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela." E-Jurnal Akuntansi 30, no. 4 (2020): 861. http://dx.doi.org/10.24843/eja.2020.v30.i04.p05.
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The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures.
 Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.
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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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Malik, Israa Muhannad Abdul, and Prof Dr Saddam Kadhim Hashim. "Reflection of Internal Control Evaluation on the Quality of Internal Auditing." International Journal Of Management And Economics Fundamental 05, no. 03 (2025): 59–69. https://doi.org/10.37547/ijmef/volume05issue03-10.
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The internal auditing function is considered one of the most important functions in organizations, as the internal audit department is directly linked to senior management. It audits all financial and non-financial matters and evaluates how departments adhere to internal control policies and procedures. This is achieved by using internal control evaluation tools. The internal auditor provides an impartial, fair technical opinion in the reports submitted to senior management to achieve the set goals. In return, a program is developed to improve quality, monitor the internal auditors' adherence to professional ethics, assess the efficiency and effectiveness of internal audit activities, and identify available opportunities for improvement. The research problem lies in identifying the role of internal auditing in evaluating internal control in general and at Al-Nahrain University in particular. It also aims to investigate whether a program for quality improvement contributes to enhancing the effectiveness and efficiency of internal audit activities. The research aims to determine the necessity of the internal audit function in institutions and the ability of the organization to achieve its objectives through evaluating internal control, as well as the importance of having a quality improvement program. One of the most important conclusions and recommendations reached is that the number of staff does not match the volume of work, as the number of students admitted to our university exceeds the planned capacity. Additionally, the lack of a substitute performing the duties of the authorized person in their absence leads to the authorized person taking the laptop outside the university without obtaining the proper approvals to perform the work. It is essential to provide sufficient staff working in the departments (colleges) to avoid mistakes and complete tasks on time. Furthermore, a substitute should perform the tasks in the absence of the authorized person to prevent taking the laptop outside the institution.
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Chen, Ruisi. "Internal Control Audit Fee and Internal Control Audit Quality—Evidence from Integrated Audits." Open Journal of Business and Management 07, no. 01 (2019): 292–311. http://dx.doi.org/10.4236/ojbm.2019.71020.
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Deynega, V. N., and S. V. Kurakova. "PECULIARITIES OF INTERNAL AUDITOR STANDARDS DEVELOPMENT AND APPLICATION OF INTERNAL WHEN APPLYING ISA." Scientific bulletin of the Southern Institute of Management, no. 4 (December 30, 2017): 40–44. http://dx.doi.org/10.31775/2305-3100-2017-4-40-44.
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This article examines the objectives, basic principles, the procedure for developing internal audit standards (in audit organizations) when applying ISAs in the practice of the Russian audit. We analyzed the theses of the Federal rules of auditing standards which were used before 2017, and the theses of ISQC 1 «Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements» in order to find out the difference between their requirements to internal audit standards. We considered the role of internal audit standards (in an audit organization) when building up the quality control system in consideration with ISQC and defined the basic requirements internal audit standards should meet according to quality control system conception.
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Setiyawan, Dany. "Pengaruh Penerapan Remote Audit pada Kualitas Audit Internal Pasca Pandemi Covid-19." Owner 8, no. 3 (2024): 2158–67. http://dx.doi.org/10.33395/owner.v8i3.2234.
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Despite the challenges encountered in the field, audit quality within the scope of internal audit remains a top priority. The study outlines the ways in how remote audits impact audit quality and the approaches implemented by internal auditors to enhance audit quality. Examining the effect of remote auditing on audit quality is appropriate given the COVID-19 pandemic. This combination of auditor competence and time budget pressure to moderate the effect of remote audits on internal audit quality are also addressed in this study. Survey data is used in this study to measure how far APIP in East Java Province began using remote auditing after the epidemic. SmartPLS is used in the analytical method combined with the Structural Equation Modeling (SEM) model such as reliability and convergent validity test, discriminant validity test and PLS path algorithm and bootstrapping test. The research questionnaire's are measured using a Likert scale (1-7). Remote audits have a positive effect on improving internal audit quality, according to the result of a survey conducted towards 76 out of 100 internal auditors. But auditor competence and time budget pressure does not significantly moderate such a relationship. The research's conclusions have significance for practitioners looking to improve audit quality in remote audits and may benefit users of financial reports to comprehend the level of audit quality in remote audits
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Senan, Nabil Ahmed Mareai. "The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality with the Financial Reporting Quality: The Case of Yemeni Banks." Journal of Risk and Financial Management 17, no. 3 (2024): 124. http://dx.doi.org/10.3390/jrfm17030124.
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This study investigates the moderating effect of corporate governance on the associations of the internal audit and quality of the internal audit with the quality of financial reporting among commercial banks in the Republic of Yemen. The final sample includes 210 internal auditors, heads of internal auditors, chairpersons, and members of audit committees. Using a survey-based methodology, the results of the Smart-PL4 analysis showed a positive association between the internal audit and quality of the internal audit and quality of financial reporting. Interestingly, the results showed an insignificant association between the internal audit, quality of the internal audit, and quality of financial reporting when considering the moderating effect of corporate governance. It is worth noting that the results confirm the existence of a positive relationship between the internal audit, quality of the internal audit, and quality of financial reporting. This confirms the importance of the internal audit and quality of the internal audit in enhancing the quality of financial reports and instilling confidence in improving internal control processes and the financial reporting framework. Among the study’s many contributions are that it enhances current research on the interrelationship between internal auditing, quality of internal audits, and quality of financial reporting. It highlights the pivotal role of the internal audit, its effectiveness, and its ability to improve the quality of financial reports. This study calls for more stringent internal controls and posits that strengthening the internal audit and quality of the internal audit, along with improving corporate governance, can enable managers to raise financial reporting standards in banks. It also provides a mechanism for audit committees to monitor internal audit processes and evaluate internal performance.
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Zurika Lubis, Henny, Maya Sari, Andi Auliya Ramadhany, Debbi Chyntia Ovami, and Istiqomah Rahmayati Brutu. "Effect of internal audit, internal control, and audit quality on fraud prevention: Evidence from the public sector in Indonesia." Problems and Perspectives in Management 22, no. 2 (2024): 40–50. http://dx.doi.org/10.21511/ppm.22(2).2024.04.
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Fraud prevention entails developing and implementing risk management strategies, particularly regarding fraud, and establishing internal controls and transparent corporate governance practices to eliminate fraudulent activities. This study aims to examine the effect of internal auditors, internal control, and audit quality on preventing fraud at the Inspectorate of North Sumatra Province, Indonesia. The sample included 61 government internal auditors of the Inspectorate of North Sumatra Province, Indonesia. The data collection process was carried out by administering questionnaires using Google Forms. Additionally, this investigation assessed the constructs under scrutiny using a five-point Likert and the partial least square (PLS) approach. The results showed that internal audit has a positive and significant effect on fraud prevention (p < 0.05), internal control has a positive and significant effect on fraud prevention (p < 0.05), and audit quality has no effect on fraud prevention at the Inspectorate of North Sumatra Province, Indonesia (p > 0.05). The Inspectorate of North Sumatra Province, Indonesia, should conduct internal audits, implement an internal control system, and pay attention to the quality of audits to make them more effective as a basis for quality decision-making and fraud minimization.
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Yudhanta, Sambharakreshna, Rahma Cahyani Widyana, and Al Farizi Salman. "Audit Quality Review Within Quality Assurance And Improvement Programs (QAIP): A Scoping Review." Journal of Economics, Finance And Management Studies 07, no. 05 (2024): 2688–94. https://doi.org/10.5281/zenodo.11213106.
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This scoping review highlights the importance of Quality Assurance and Improvement Programs (QAIP) in enhancing the quality of internal audit functions. It emphasizes the need for effective QAIP implementation to ensure that internal audits adhere to professional standards and provide significant value to organizations. The study population includes academic literature on QAIP implementation and its impact on internal audit quality assessment. The data were sourced from electronic databases such as Emerald, Science Direct, Taylor & Francis, and Wiley Library. The findings emphasize the crucial role of QAIP in improving internal audit functions and the necessity of effective QAIP implementation to ensure adherence to professional standards and provide significant organizational value. Further empirical research is needed to enhance the theoretical understanding of QAIP implementation and its implications for internal audit quality assessment.
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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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Pizzini, Mina, Shu Lin, and Douglas E. Ziegenfuss. "The Impact of Internal Audit Function Quality and Contribution on Audit Delay." AUDITING: A Journal of Practice & Theory 34, no. 1 (2014): 25–58. http://dx.doi.org/10.2308/ajpt-50848.
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SUMMARY The number of days required to complete financial statement audits (i.e., audit delay) increased significantly with the implementation of Section 404 of the Sarbanes-Oxley Act (SOX, U.S. House of Representatives 2002). As firms' in-house experts on internal control, Internal Audit Functions (IAFs) can substantially affect financial reporting processes and, thus, audit delay. Internal auditors can help management maintain strong internal controls and assist external auditors with financial statement audits. Accordingly, we investigate whether IAF quality and the IAF's contribution to financial statement audits affect audit delay in a sample of 292 firm-year observations drawn from the pre-SOX 404 period. Using survey data from the Institute of Internal Auditors (IIA), we develop a comprehensive proxy for IAF quality; we measure different aspects of IAF quality (e.g., competence, objectivity, fieldwork rigor); and we measure the nature of the IAF's contribution to financial statement audits (independently performed work and direct assistance). Results indicate audit delay is decreasing in IAF quality, and this decrease is driven by IAF competence and fieldwork quality. Delay is four days shorter when IAFs contribute to external audits by independently performing relevant work. High-quality IAFs contribute to financial statement audits by independently performing relevant work, while low-quality IAFs provide direct assistance.
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Pusaka, Jimmy, and Budhy Basuki. "CHARACTERISTICS OF INTERNAL AUDITS IN IMPROVEMENT OF QUALITY GOALS IN CALIBRATION LABORATORIES." Jurnal Standardisasi 18, no. 2 (2018): 91. http://dx.doi.org/10.31153/js.v18i2.701.
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The Quality Goals and Internal Audits are two important links in the quality management system. These two interrelated points are in many cases surprisingly not considered as they should be. Quality goals aren’t often subject to internal audits. Similarly with quality goals scarcely describe the improvement of internal audits as a tool to strengthen the quality management system. The fact, recent audit findings found no more than 11 out of 165 findings in 18 accredited calibration laboratories operated on the basis of ISO/IEC 17025 that relates to quality goals. This paper proves no strong correlation between quality goals and internal audit statistically. The importan thing for the improvement of quality goals – internal audits relationship is giving more clarification to clause 4.10 Improvements and add internal audit-based items on the quality goals.
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Alkatiri, Ali, Ferry Hendro Basuki, and Linda Grace Loupatty. "The Effect of Audit Knowledge, Accountability and Independence on Internal Audit Quality." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (2023): 653–62. http://dx.doi.org/10.37641/jiakes.v11i3.2689.
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This study evaluates the influence of audit knowledge, accountability, and independence on the quality of internal audits at the Regional Inspectorate Office of East Seram Regency, Maluku Province. Using a quantitative approach, the study involved 30 auditors as samples, with data collected through questionnaire surveys. The analysis was conducted using Multiple Linear Regression to test the influence of these variables. The results indicate that audit knowledge has a positive and significant effect on the quality of internal audits. However, the variables of accountability and independence do not show a positive and significant effect on the quality of internal audits. The study emphasizes the importance of enhancing audit knowledge to improve internal audit quality, while the aspects of accountability and independence do not demonstrate a significant relationship in the context of this research.
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Aswar, Khoirul, Fahmi Givari Akbar, Meilda Wiguna, and Eka Hariyani. "Determinants of audit quality: Role of time budget pressure." Problems and Perspectives in Management 19, no. 2 (2021): 308–19. http://dx.doi.org/10.21511/ppm.19(2).2021.25.
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There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.
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Nnabuenyi, C. F., G. N. Udefi, A. Ojeh, and C. U. Ngwa. "Effect of Internal Audit Quality on Fraud Prevention in Nigerian Public Sector Organizations." International Journal of Accounting, Finance, and Investment Strategies 6, no. 2 (2025): 18–33. https://doi.org/10.5281/zenodo.15343991.
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This study investigates the impact of internal audit quality on fraud prevention in Nigerian public sector organizations. Using a survey method, data were collected from 286 respondents, including audit professionals and staff across various public sector institutions. The findings reveal that a significant majority of respondents (52.8%) perceive internal audit systems as effective or very effective in detecting fraud. Furthermore, 62.9% of respondents believe that internal audits contribute to a reduction in the frequency of fraud incidents within their organizations. A notable proportion (64.3%) emphasized the importance of highly qualified audit staff in preventing fraud, with most respondents agreeing that advanced qualifications enhance audit effectiveness. However, a small portion (19.6%) reported that internal audits had no effect on fraud reduction, while a minority (6.3%) even observed an increase in fraudulent activities. The study concludes that while internal audits are generally regarded as effective tools for fraud detection and prevention, their success is contingent on both the qualifications of audit staff and the quality of audit processes. Based on these findings, the study recommends enhancing audit staff qualifications, strengthening audit processes, and fostering an anti-fraud culture within public sector organizations to further improve fraud prevention efforts.
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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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Riyanto, Naomi Fani, and Rapina Rapina. "Internal Audit Quality, Audit Committee, and Its Influence on Financial Reporting Quality." Jurnal Ilmiah Akuntansi Universitas Pamulang 12, no. 2 (2024): 179–96. https://doi.org/10.32493/jiaup.v12i2.40090.
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This research aims to determine the extent to which internal audit quality and the audit committee influence the quality of financial reporting. The type of research conducted in this study is explanatory research. The study population consists of staff working in manufacturing, finance, education, and service companies in Indonesia. Non-probability sampling using snowball sampling was employed to select a sample of 57 respondents. The data used are primary data, processed through Smart-PLS Version 4. The research employs partial least squares (PLS) structural model analysis. The stages of testing the structural model include forming the structural model, assessing its feasibility, and evaluating the significance of variable effects. The findings show that the quality of internal audits and the audit committee influence the quality of financial reporting.
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Suhidayat, Tatang, Dessy Evianti, and Muhammad Yusuf. "The Influence of Auditor Competence and Independence on Internal Audit Quality: The Mediating Role of Risk-Based Audit." Jurnal Audit, Pajak, Akuntansi Publik (AJIB) 3, no. 1 (2024): 44–51. http://dx.doi.org/10.32897/ajib.2024.3.1.3643.
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This study aims to analyze the influence of auditor competence and independence on internal audit quality, with risk-based audit as a mediating variable. The research employs a descriptive quantitative method with a population of internal auditors from rural banks (BPR) in West Java. The sample consists of 47 auditors selected using purposive sampling technique. Data processing is performed using Smart PLS 4. The hypothesis testing results indicate that only auditor competence has a significant effect on internal audit quality. Meanwhile, auditor independence does not show a significant effect on internal audit quality, nor does the mediation effect of risk-based audit between auditor competence and independence on internal audit quality. These findings suggest that auditor competence is a key factor in enhancing internal audit quality. This study provides important contributions to the management of internal audits in rural banks, particularly in West Java, by emphasizing the importance of improving auditor competence to achieve better internal audit quality.
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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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Lezhanina, Viktoriia. "Internal audit issues and their impact on the quality of financial reporting." American Journal of Management and Economics Innovations 07, no. 05 (2025): 45–51. https://doi.org/10.37547/tajmei/volume07issue05-05.
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This paper examines the core challenges confronting internal audit functions and evaluates their implications for the quality of financial reporting. Drawing on prior research emphasizing the role of internal audits in enhancing transparency, the study situates its analysis in the context of small and medium-sized enterprises (SMEs) that experience acute resource constraints and heightened vulnerability to fraud and misstatements. Key findings reveal that methodological incoherence—evidenced by a lack of unified audit standards—coupled with incomplete adoption of advanced data-analytics tools significantly undermines the reliability of financial disclosures. Moreover, widespread digitalization introduces additional complexities, including cybersecurity threats and the need for specialized IT expertise. These deficiencies can inflate audit risk and detection failures, ultimately jeopardizing stakeholder trust. The paper concludes with targeted recommendations to refine audit procedures, integrate robust technological solutions, and foster stronger engagement of managerial and shareholder communities in sustaining high-quality financial statements.
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Norfifah, Veri Julianto Julianto, and Yunita Prastyaningsih. "Rancang Bangun Sistem Informasi Audit Mutu Internal." Journal of Applied Computer Science and Technology 4, no. 2 (2023): 108–17. http://dx.doi.org/10.52158/jacost.v4i2.539.
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Internal quality audits are conducted within the internal quality assurance system (SPMI) of higher education institutions to ensure compliance with SPMI standards and enhance a quality culture. Constraints in implementing internal quality audits include limitations in human resources, time, and costs, as well as the complexity of audit stages and documentation of audit findings. To address these challenges, a website-based information system has been designed using the waterfall method and the Unified Modeling Language (UML) approach, utilizing the PHP framework CodeIgniter and a MySQL database. The system aims to digitize and automate the implementation of internal quality audits to enhance effectiveness and efficiency. Additionally, it facilitates the management and storage of internal quality audit documents. For testing purposes, black-box testing is employed, consisting of 10 different test types. The testing results indicate a 90% success rate, while 10% of the data did not succeed due to the limitation of inputting text HTML.
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Marwanto, Marwanto, and Gatot Soepriyanto. "The influence of audit quality, the use of information technology, management support, and the application of guidelines on the effectiveness of internal audit in preventing and detecting fraud in hospitals." Edelweiss Applied Science and Technology 9, no. 3 (2025): 1819–42. https://doi.org/10.55214/25768484.v9i3.5693.
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This study aims to identify the effect of internal audit quality, the use of information technology, management support, and the implementation of SPI guidelines on the effectiveness of internal audits in preventing and detecting fraud. Quantitative research using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method was conducted on 385 hospital internal auditors from all over Indonesia through online questionnaires filled out on Google Forms. The results of hypothesis testing with a Two-Tailed T-Test on the PLS-SEM inner model construct concluded that the variables of guideline implementation, audit quality, and management support have a significant influence on the effectiveness of internal audits in preventing and detecting fraud. The application of guidelines has a very high influence on the effectiveness of internal audits in preventing and detecting fraud at the structural level. Coefficient of Determination testing shows that the joint effect of audit quality, the use of information technology, management support, and the implementation of guidelines has a high effect on the effectiveness of internal audits in preventing and detecting fraud. This study provides practical implications for hospitals to improve audit quality, utilize information technology, enhance management support, and implement SPI organizational guidelines in the internal audit process to encourage internal audit effectiveness in fraud prevention and detection. Further research is expected to be developed by examining other factors that can affect the effectiveness of internal audits in preventing and detecting fraud.
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Lonto, Miryam Pingkan, Eko Ganis Sukoharsono, Zaki Baridwan, and Yeney Widya Prihatiningtias. "The Effectiveness of Internal Audit for Fraud Prevention." Australasian Business, Accounting and Finance Journal 17, no. 3 (2023): 171–90. http://dx.doi.org/10.14453/aabfj.v17i3.11.
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This study explores the measurement of the effectiveness of internal audits from the perception of internal auditors to prevent fraud. It examines the antecedents that affect the effectiveness of internal audits to prevent fraud. This study uses a mixed-method exploratory sequential design approach called instrument development design. This research's unit of analysis is the local government's internal auditor, namely the Financial and Development Supervisory Agency (BPKP), representing the Province of North Sulawesi, and the Inspectorate of the entire Province of North Sulawesi. The data collected were 165 questionnaires, and the analysis technique used PLS. The results of this study, audit effectiveness for fraud prevention is affected by audit quality. Then, the higher the independence of the internal auditor's functions in audit assignment, the better the audit quality, which will increase the effectiveness of internal audit in preventing fraud.
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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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Haq, Mohammad Shahidul, Erny Roesminingsih, Nur Aini Dwi Setyowati, Firman Ashadi, and Denok Dwi Anggraini. "Android-Based Internal Quality Audit Application Development at the Faculty of Educational Sciences State University Surabaya." Jurnal Penelitian Pendidikan IPA 9, no. 9 (2023): 6861–69. http://dx.doi.org/10.29303/jppipa.v9i9.4512.
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Internal quality audit is considered an important tool to control the governance and operations of an organization. As an independent and objective assurance and advisory function, internal quality audit is designed to increase value through audits of internal control systems, risk management, and governance processes. Awareness of the importance of internal quality audit and also the fact that its effectiveness can be measured is what led the author to conduct research and development of an Android-Based Internal Quality Audit Application, which aims to facilitate the Internal Quality Audit process at the Faculty of Education, State University of Surabaya. The development of the Internal Quality Audit Instrument is carried out by adapting the ADDIE research and development model. The results of the study showed that each category tested got the results, namely: 90% for the functional category; 90% for the design category; 89% for the ease-of-use category; 87% for the suitability need category. The results of the study also explained that the Android-Based Internal Quality Audit Application, Faculty of Education, State University of Surabaya has been effective in each category and is good to be implemented.
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Bhaskar, Lori Shefchik, Joseph H. Schroeder, and Marcy L. Shepardson. "Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?" Accounting Review 94, no. 2 (2018): 53–81. http://dx.doi.org/10.2308/accr-52197.
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ABSTRACT The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated audits (accelerated filers) to firm-years receiving FS-only audits (non-accelerated filers) and find integrated audits are associated with higher likelihood of material misstatements and discretionary accruals, consistent with lower FS audit quality. We also find evidence of (1) auditor judgment-based integration issues, and (2) low-quality ICFR audits harming FS audit quality. Overall, results suggest an important potential consequence of integrated audits is lower FS audit quality. Data Availability: Data are publicly available from the sources identified in the text.
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Yani, Ahmad, Lalu Darmawan Bakti, Ardiyallah Akbar, and Bahtiar Imran. "DESIGN AND DEVELOPMENT OF AN INTERNAL QUALITY AUDIT INFORMATION SYSTEM BASED PPEPP CYCLE." Jurnal Pilar Nusa Mandiri 20, no. 1 (2024): 9–17. http://dx.doi.org/10.33480/pilar.v20i1.4729.
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The Mataram University of Technology Quality Assurance Institute already has and has established national education standards plus the standards set by universities following Permendikbud number 3 of 2020. However, there are problems with the implementation of Internal Quality Audits, where the implementation of internal quality audits is very less effective and efficient, good in terms of time, cost, and energy. This is because the Mataram University of Technology Quality Assurance Institute only has 3 auditors to audit 12 study programs in one year and even spends two months in a row. This is an important concern for researchers to build and produce an internal quality audit information system application program that can help implement the internal quality audit process carried out by the Mataram University of Technology Quality Assurance Institute. The design of the internal quality audit information system was carried out using the prototyping method. The application of the prototyping method in system design will make information system builders better and more structured. The internal quality audit information system was built using the PHP programming language with the CodeIgniter framework and MySQL as the database and implementing Code-View-Controller (MVC). The main objective of this research is to produce an internal quality audit information system so that it can assist the Mataram University of Technology Quality Assurance Institute in documenting and optimizing higher education quality management in a planned and sustainable manner following the PPEPP cycle
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Usman, Usman. "Pengaruh Pengalaman dan Akuntabilitas Terhadap Kualitas Audit Internal." Al-Buhuts 15, no. 2 (2019): 131–48. http://dx.doi.org/10.30603/ab.v15i2.1118.
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This study aims to determine the effect of work experience and accountability of internal auditors on the quality of internal audit. Supervision of regional government operations is carried out in stages starting from the Regency / City, Province to the Central level. The independent variables in this study are work experience and accountability. While the dependent variable in this study is the quality of internal audit. it is based on several literature studies and the results of previous studies, the results of this study indicate that work experience and accountability have a very strong role in determining the quality of internal audit, and if someone does the same work repeatedly or continuously, it will be faster and more professional in completing internal audits properly, This is because the auditor has truly understood the techniques or how to properly complete the audit and be careful in completing the audit as expected, therefore the auditor's experience and internal auditor's accountability in carrying out the audit can improve the quality of internal audit.
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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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Jamandilović, Svetlana. "Internal audit key quality components." Revizor 24, no. 94 (2021): 59–65. http://dx.doi.org/10.5937/rev2194059j.
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The services provided by internal auditors are based on a high level of confidence in the quality of their work. Continuous internal and periodic external quality control of internal audit activities are of key importance for maintaining confidence in the work of internal auditors.
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Dzik-Walczak, Aneta, and Maria Ociepa. "The relationship between audit committee and audit quality: evidence from companies listed on the Warsaw Stock Exchange." Zeszyty Teoretyczne Rachunkowości 49, no. 1 (2025): 51–71. https://doi.org/10.5604/01.3001.0055.0282.
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Purpose: This study investigates whether the presence of an audit committee, the characteristics of the audit committee, and the use of internal audits are linked to higher quality external audit services, approximated by auditor fees. The analysis is conducted in the light of economic theories, including agency theory, transaction cost theory, and the resource-based view. Methodology/approach: Polish companies listed on the Warsaw Stock Exchange are examined. The sample covers the period 2019–2020. Econometric models for panel data, allowing individual effects to be considered, were estimated. To overcome heteroscedas-ticity, the GLS method was used. Findings: Our results reveal the significant influence of audit committee attributes on audit fees. We find that the expertise of audit committee members is related to lower audit fees. Knowledge in the field of finance and accounting was significant, as was fa-miliarity with the industry. Internal audits were also found to be relevant. Companies with an internal audit unit usually pay less for external audits. The positive effect of audit committee independence on audit quality is confirmed. Research limitations/implications: Our findings offer significant insights for regula-tors, policymakers and professionals regarding the role of audit committees in external audit quality. Originality/value: Our unique dataset is undoubtedly a strength of the paper.
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Abbott, Lawrence J., Susan Parker, and Gary F. Peters. "Internal Audit Assistance and External Audit Timeliness." AUDITING: A Journal of Practice & Theory 31, no. 4 (2012): 3–20. http://dx.doi.org/10.2308/ajpt-10296.
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SUMMARY Professional standards guide external auditors to consider the effect of the client's internal audit work and opportunities to utilize the direct assistance of the internal audit function when planning and conducting audits. We examine the effect of internal audit assistance on external audit timeliness via the extent of external audit delay. We hypothesize and find that internal audit assistance is negatively associated with external audit delay. We also document moderating relationships between internal audit assistance and other internal audit environment characteristics, such as the extent of internal control reliance, coordination with the external auditor, and the investment in internal audit quality. Overall, our findings have implications for firms and external auditors who are evaluating the role and use of internal audit functions. Namely, our findings suggest that internal audit assistance may not only result in audit cost savings, but also in greater audit efficiencies. These findings are particularly germane given the challenges faced by external auditors in the form of greater audit requirements, shorter regulatory filing deadlines, resource constraints, and audit fee pressures.
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Sari, Gema Ika, Ahmad Suhaili, and Lesfandra Lesfandra. "The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 300–316. http://dx.doi.org/10.57178/atestasi.v7i1.779.
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The quality of financial reporting in regional banks is becoming increasingly complex in meeting future demands, leading to a dependence on audit quality as the basis for making informed decisions. However, the problem lies in the fact that regional banks need to place internal audits in a strategic role to support the quality of financial reporting. The research aims to determine the mediating role of audit quality on the impact of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting. The research method used a quantitative approach with a study population of 60 internal auditors. The sampling technique used was saturated sampling. The data analysis techniques used were SEM-PLS. The study results show a significant and positive influence of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting, both directly and mediated by audit quality. Based on research lies in the practical impact of improving the quality of financial reporting by strengthening accounting culture through professionalism, optimism, flexibility, and transparency.
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Hermawan, Taufik Ridwan, and Trinandari Prasetyo Nugrahanti. "The Role of Information Technology in Optimizing the Internal Audit Process and Improving the Quality of Internal Audit." West Science Business and Management 2, no. 04 (2024): 1274–79. https://doi.org/10.58812/wsbm.v2i04.1528.
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This study describes the influence of the use of information technology on the quality of internal audits in Indonesia using the meta-synthesis method. The results show that the use of information technology has an important role in determining audit quality. It also highlights the importance of auditor competence in mastering various information technology tools and responding to changes that occur, especially in the business world, as well as helping auditors to carry out audit planning by monitoring the lifestyle of suspected fraudsters. This research can contribute to the development of audit practices and adaptation to technology. The implications are to help audit practitioners, regulators and stakeholders in increasing the use of information technology for better audit quality in the future. The digital era also presents challenges for auditors to be able to further improve their performance capabilities in order to adapt to future advances in information technology.
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Meliza, Fitriah Herdiati, Yusnaini Yusnaini, and Wahyudi Tertiarto. "The Effect of Independence, Role Conflict, and Internal-External Auditor Relationship on Audit Quality: Case at Universities in Indonesia." Journal of Economics, Finance and Management Studies 06, no. 07 (2023): 3197–205. https://doi.org/10.5281/zenodo.8142952.
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This study aims to conduct a comprehensive analysis of the factors that influence the quality of internal audits. Additionally, the study examines the effect of these factors on internal audit quality, with the role conflict variable acting as a moderator. The data used for analysis are questionnaire responses from 130 members of the Internal Supervisory Unit (Satuan Pengawas Internal/SPI) in Public Service Agency State Universities (Perguruan Tinggi Negeri Badan Layanan Umum/PTN BLU) in Indonesia. The Moderated Regression Analysis (MRA) technique is employed for hypothesis testing. The results indicate that the independence of SPI members has a positive impact on internal audit quality. However, the relationship between internal auditors and external auditors does not demonstrate a positive effect on internal audit quality. Furthermore, role conflict does not weaken the influence of SPI members' independence on internal audit quality. On the other hand, role conflict strengthens the effect of the relationship between internal auditors and external auditors on internal audit quality. The practical implication of this research emphasizes the significance of independence. SPI members should possess a strong sense of independence to resist undue influence or intervention from any party and to remain impartial in the execution of their duties. This finding underscores the importance of maintaining independence within the internal audit function.
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Andrew Krishna Putra and Muhammad Yusuf. "Pengaruh Budaya Nasional Terhadap Kualitas Audit Internal Pada Sektor Pendidikan Tinggi Di Indonesia." JURNAL AKUNTANSI DAN KEUANGAN DAERAH 19, no. 1 (2024): 8–17. https://doi.org/10.52062/jaked.v19i1.3860.
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This research investigates the influence of national culture on the quality of internal audits in the higher education sector in Indonesia. This research uses a national culture model developed by Hofstede using 3 cultural dimensions: power distance, uncertainty avoidance, and individualism. Research related to this topic is still very minimal in Indonesia, especially when it is related to the internal audit function in universities. alone can have an impact on increasing the effectiveness of the university's internal supervisory unit. The unit of analysis for this research is a university located in the LLDIKTI III working area considering the strategic location of this area as an agglomeration of business, government and education centers in Indonesia. Data was obtained using survey techniques which were distributed to the Head of the Internal Audit Unit as the work unit responsible for internal audit. This research uses covariance based-SEM techniques to test the hypotheses developed. The result is that uncertainty avoidance has a significant negative effect on internal audit quality, while power distance and individualism do not have a significant effect on internal audit quality. This means that the lower the uncertainty avoidance, the higher the internal audit quality and vice versa, while power distance and individualism do not have a significant effect on internal audit quality.
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Trotman, Andrew J., and Keith R. Duncan. "Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditors." AUDITING: A Journal of Practice & Theory 37, no. 4 (2017): 235–59. http://dx.doi.org/10.2308/ajpt-51877.
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SUMMARY We investigate the concept of internal audit function (IAF) quality from a multi-stakeholder perspective through conducting 36 interviews with key IAF stakeholder groups: audit committee members, senior management, internal audit executives, and outsourced internal audit partners from the major accounting firms. We adapt established quality frameworks that suggest quality is a five-dimensional construct (including input, process, output, outcome, and contextual dimensions) to the internal audit context. We find that the various stakeholder groups focus on different quality dimensions in their evaluation of IAF quality. For example, the groups focus on the process dimension (internal audit executives), output dimension (audit committee members and internal audit partners), or outcome dimension (senior management and internal audit partners). We also find that the five dimensions comprise multiple indicators of IAF quality. We conduct six supplementary interviews with external audit partners to compare their insights on IAF quality to the focal IAF stakeholder groups. External auditors evaluate quality via the output dimension after an ex ante assessment focusing on the input dimension. Finally, we contribute to the IAF quality literature by developing a multi-stakeholder IAF quality framework.
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Binti Rasid, Siti Aishah, Mohd Mohid Bin Rahmat, Nor ‘Asyiqin Binti Abu, and Ainol Sarina Binti Ahmad Zazili. "Evaluating the Quality of Internal Audits and Management Support in Enhancing the Effectiveness of Internal Control Systems." International Journal of Research and Innovation in Social Science IX, no. I (2025): 4784–96. https://doi.org/10.47772/ijriss.2025.9010368.
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The frequency of prominent corruption and fund misappropriation cases in Malaysia have led to substantial economic losses, estimated at RM277 billion from 2019 to 2023. The problems, together with Malaysia’s low position on the Corruption Perceptions Index, underscore inadequacies in internal controls and the quality of internal audits. Internal control systems (ICS) are essential for maintaining compliance and effective governance; nevertheless, their effectiveness depends on the efficacy of internal audits and the support of management. This study investigates the influence of management support on the correlation between internal audit quality and the effectiveness of internal control systems in Malaysia’s public sector. The study employs a sample of 34 ministries, statutory organisations, and agencies with internal audit units, involving 76 respondents. The results offer empirical data highlighting the significance of management support in enhancing internal audit functions and the effectiveness of internal control systems. This research enhances the current knowledge by substantiating a model that emphasises the mediating function of management support, in accordance with the criteria of the International Organisation of Supreme Audit Institutions (INTOSAI). It provides practical insights to enhance governance and accountability in the public sector, ensuring effective management of public resources corresponded with national objectives.
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Yusup, Maulana, and Djajun Juhara. "Influence of Internal Audit On the Quality of Financial Statements." Jurnal Ekonomi, Bisnis & Entrepreneurship 14, no. 2 (2020): 56–61. http://dx.doi.org/10.55208/jebe.v14i2.205.
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The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in two manufacturing companies in the city of Bandung. Data analysis used simple linear regression with the results showing a positive influence of internal audit on the quality of financial reports by 50.5%. In contrast, the rest was influenced by other factors not examined. The study results indicate that the better the internal audit is carried out, the better the quality of financial reports.
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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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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) (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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Hermawan, Atang, and Agus Bustomi. "Impact of internal audit competence and objectivity on quality audit results." JPPI (Jurnal Penelitian Pendidikan Indonesia) 8, no. 1 (2022): 170. http://dx.doi.org/10.29210/020221298.
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Experience in conducting audits carefully, accurately, and objectively is the main competency that must be possessed by auditors. In fact, what is happening in the field shows that there are still irregularities and errors related to the audit process. This is the basis of research in revealing the effect of competence and objectivity on audit quality. The research was conducted using a survey method conducted at PT. Pindad Bandung. The data obtained were analyzed quantitatively with multiple linear regression analysis techniques, hypothesis testing t, and F test to test simultaneously. The results show that there is an influence of competence and objectivity of internal audit on audit quality at PT Pindad Bandung which is indicated by the calculation results of 75%. With the results of this study, it is hoped that it can be used as a reference for every company to always improve the competence of each auditor.
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Kim, Suyon. "Internal Control Managers’ Accounting Experiences on Audit Quality—Focus on ESG." International Journal of Financial Studies 11, no. 2 (2023): 65. http://dx.doi.org/10.3390/ijfs11020065.
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The purpose of this research is to investigate whether internal control (IC) managers’ experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper understanding of accounting or more expertise in the field have a positive impact on audit quality. Nuancing this link between the accounting-specific experiences of IC managers and audit quality, the study examines how ESG investment impacts the relationship between IC managers’ accounting-related experiences and audit quality. The result confirms that the negative effect of low ESG investment on a firm’s sustainability is reduced when IC managers are with strong accounting competency. In other words, in a circumstance in which a company’s audit risk is high due to insufficient ESG investments, IC managers’s high degree of accounting proficiency cope with audit risk to increase audit quality. Additionally, by analyzing a dataset recently obtained from Korea that assesses the level of accounting expertise possessed by IC managers, it has become evident that this experience plays a key role in the process of improving audit quality. These findings imply that policymakers’ and standard setters’ efforts to promote high-quality audits should be coordinated with IC managers’ accounting experiences.
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Yulisfan and M.Irsan Nasution. "Internal Audit Quality In North Sumatra Government." International Journal of Management, Economic and Accounting 1, no. 2 (2023): 263–67. http://dx.doi.org/10.61306/ijmea.v1i2.30.
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This study explores the concept of internal audit quality within the context of the North Sumatra Government. The focus is on understanding the factors influencing and contributing to the effectiveness and reliability of internal audit practices in the region. Through a quantitative research approach, data is collected to analyze the key components of internal audit quality and their impact on organizational governance. The study employs a survey methodology, distributing questionnaires to internal auditors, management, and other stakeholders involved in the internal audit processes of North Sumatra Government agencies. The research investigates factors such as adherence to professional standards, competency of internal auditors, independence, and the effectiveness of communication within the internal audit function. Preliminary findings indicate a correlation between internal audit quality and the overall governance and risk management framework within the North Sumatra Government. The study contributes to the existing body of knowledge by providing insights into the specific dynamics and challenges faced by internal audit functions in the public sector. The implications of this research extend to government officials, policymakers, and internal audit practitioners, offering recommendations for enhancing internal audit quality to strengthen accountability, transparency, and organizational performance within the North Sumatra Government. The results aim to inform decision-makers and contribute to the continuous improvement of internal audit practices in the regional public sector.
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Maher A. Al-Shmam, Ali Malallah Alsendy, and Hosam Alden Riyadh A.Alazeez. "Model of Quality Assurance and Audit Quality Based on International Standards for Internal Auditing." International Journal of Accounting and Business Society 32, no. 1 (2024): 28–41. http://dx.doi.org/10.21776/ijabs.2024.32.1.791.
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Purpose — This study aimed to address the concept of internal audit quality and how to enhance and improve the quality of internal audit units in hospitals by identifying and designing a proposed new model based on the International Auditing Standard 1300 to ensure quality assurance and improve transparency and accountability. Design/methodology/approach — This study aims to achieve these objectives. Qualitative methods and semi-structured interviews using an inductive approach were adopted to cover the theoretical aspect of research and the deductive approach to develop a new model for a quality assurance and transparency program in hospitals in Iraq Mosul City. Findings —The findings of this internal audit division do not cover all hospital activities. In addition, it is not possible to apply standardized audit programs to the various units. Rather, the type of activities carried out by these units should be considered, whether service, economic, commercial, or agricultural. Thus, many factors improve the quality of internal auditing related to work procedures in the unit. Among the most important recommendations is implementing a quality assurance and transparency program in these hospitals to raise the quality of internal auditing and carry out its activities efficiently and effectively. Practical implications —This proposal can serve as a guide for later use by those authorities as they evaluate and determine the strength of the internal audit of any establishment, company, or governmental institution. Therefore, hospitals must apply the paragraphs that are not included in the program, and there should be greater interest in the paragraphs that are applied in a weak way to reach real integration of the quality assurance and improvement program, which enhances the quality of internal auditing on all hospital activities. Originality/value —This paper describes a quality assurance and transparency program in these hospitals to improve internal audits and efficiency.
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Wilamsari, Feni, Titik Musriati, and Retno Cahyaningati. "Determinants of Internal Audit Quality and External Audit Fees." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 8, no. 1 (2024): 1–8. http://dx.doi.org/10.30741/assets.v8i1.1223.
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Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company. This research aims to examine the determinants of internal audit quality and further examine the role of internal audit quality on external audit fees. Primary data is used in this research, the collection method is through distributing questionnaires. Purposive sampling criteria were used in this research as a sample selection technique.and obtained a total of 43 samples. Data Analysis Method using Confirmatory Factor Analysis with PLS3. The object is the internal audit of companies that are members of the Japfa Group. The research results show that competence and objectivity are determinants of internal audit quality. Furthermore, internal audit quality has significant effect on external audit fees.
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Muhammad, Kurniawan, and Amrie Firmansyah. "Bagaimana Peran Moderasi Kepemimpinan dalam Pengujian Kualitas Audit Internal Pemerintah." Jurnal Akuntansi, Keuangan, dan Manajemen 6, no. 1 (2024): 1–16. https://doi.org/10.35912/jakman.v6i1.3500.
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Purpose: This research empirically tests the influence of internal auditor competence and the internal control system on the quality of government internal audits. This research also tests leadership as a moderating variable. Methodology: Leadership is also examined in this study as a moderating factor. Primary data from questionnaires given to internal auditor at Inspektorat Utama BPK RI. The study sample was composed of the following based on purposive sampling of 43 observations, with data collected through questionnaires, and processed using the Structure Equation Model (SEM) to process the linkert measurement scale. Results: The research results show that internal auditor competency and the internal control system have a positive effect on internal audit quality. This research also concludes that leadership does not strengthen the positive effect of internal auditor competence on the quality of government internal audits nor does it strengthen the positive effect of the internal control system on the quality of government internal audits. Limitations: This study also has limitations in the number of auditor respondents, namely internal auditors who have reviewed the quality of the BPK RI audit. Contribution: This research contributes to the literature on internal audit in public sector organizations which is still rarely examined in Indonesia.
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Febrianti, Riza Nurfidia, Lia Uzliawaty, and E. Munawar Muchlish. "Ethic Code and Internal Audit Quality." Jurnal Akuntansi 16, no. 1 (2024): 134–45. http://dx.doi.org/10.28932/jam.v16i1.6371.
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Abstract Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence, accounting, and professionalism) on the quality of auditing results. The attribution theory component is included in the proposed model. Design/methodology/approach - Data for this research is collected through survey methods, namely questionnaires. Research data and hypotheses are analyzed using a structural equation model (SEM), which is based on PLS. Respondents are 109 internal auditors at the Supreme Prosecutor's Office of the Republic of Indonesia. Findings - The results of this study show that competence, accountability, and professionalism have a positive and significant influence on the quality of the audit outcome. In addition, competency, accountant, and professional influence positively and significantly on the performance of the auditor. The auditor's performance has a positive and significant impact on the quality of the audit outcome. Audit performance as a mediation role in this research is fully mediated, which means that significantly independent variables (competence, accounting, and professional) are able to influence the dependent variable (quality of audit outcomes) without going through the mediation variable (auditor performance).Research limitations/implications – Improve and maintain the Code of Ethics (competence, accountability and professionalism) within the Internal Auditor environment at the Attorney General's Office of the Republic of Indonesia. Keywords: Internal Audit, Competence, Accountability, Professional Behavior, Auditor Performance, and Audit Quality
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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.
Full textAbstract:
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.