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Turetken, Oktay, Stevens Jethefer y Baris Ozkan. "Internal audit effectiveness: operationalization and influencing factors". Managerial Auditing Journal 35, n.º 2 (12 de diciembre de 2019): 238–71. http://dx.doi.org/10.1108/maj-08-2018-1980.
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Purpose The purpose of this paper is to introduce a framework that presents how internal audit effectiveness can be operationalized and what factors are available to influence the effectiveness. Internal audits have become one of the key practices for organizations to control the adherence of their processes to standard procedures and regulations. The benefits of conducting internal audits are well acknowledged in the literature. However, it is difficult for organizations to assess the effectiveness of internal audits and to understand the factors that influence audit effectiveness. Design/methodology/approach A systematic literature review was conducted to identify relevant publications and collect and synthesize evidence on the operationalization of internal audit effectiveness and the factors that potentially influence the effectiveness of internal audits. Findings A thorough analysis of the relevant studies resulted in a comprehensive list of indicators used for the operationalization of audit effectiveness and a list of potentially influencing factors. The results of the systematic review are synthesized into a framework. Research limitations/implications The researchers should consider this study as a comprehensive source that offers pointers on the factors investigated in the literature and a basis for future research in this field to address the gaps that are identified. Practical implications Awareness about how the effectiveness of internal audits can be measured, and the factors that can potentially influence this effectiveness can help organizations to understand their current performance and ultimately improve it in the future. Originality/value The contributions of this study will help in better understanding the state of the research on internal audit effectiveness, including the influential factors, and gaps and opportunities for future research.
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Feizizadeh, Ahmad. "Strengthening internal audit effectiveness". Indian Journal of Science and Technology 5, n.º 5 (20 de mayo de 2012): 1–2. http://dx.doi.org/10.17485/ijst/2012/v5i5.18.
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Rakhmat, Frizky Danu y Novia Fadhilah. "PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI". BALANCE Jurnal Akuntansi dan Bisnis 4, n.º 1 (1 de junio de 2019): 549. http://dx.doi.org/10.32502/jab.v4i1.1830.
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The formulation of the problem in this study was to know how the effect of internal Internal Auditor Competence, Internal Auditor Objectivity and Moral Courage on the Effectiveness of Internal Audit with Senior Management Support as Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South Sumatera Province. The type of research used associative research. The data used primary data and secondary data. The population and sample in this study were 31 respondent in Lubuklinggau city. Data collection techniques were using interview techniques and questionnaires. The analysis technique used qualitative analysis and quantitative analysis. The result of this study indicated that internal auditor competencies gave significantly affect the effectiveness of internal audits, internal auditor objectivity gave significantly affect the effectiveness of internal audits, moral courage gaeve significantly affect the effectiveness of internal audits, senior management supported moderates internal auditor competence in a pure modertor on the effectiveness of internal audits, supported senior management moderates internal auditor objectivity by moderating moderator on the effectiveness of internal audit and senior management support moderating moral courage by moderating equations to the effectiveness of internal audits.
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Shamki, Dhiaa y Thuraiya Amur Alhajri. "Factors Influence Internal Audit Effectiveness". International Journal of Business and Management 12, n.º 10 (17 de septiembre de 2017): 143. http://dx.doi.org/10.5539/ijbm.v12n10p143.
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This study aims to examine to what extent internal audit effectiveness could be influenced by selected factors namely internal audit scope, internal auditor’s experience and senior management's response in the Omani public sector. Employing questionnaire including four sections with 48 questions for responds of 45 managers and 163 employees in Public Authority for Social Insurance (PASI) in the Sultanate of Oman, descriptive analysis, correlation analysis, and multiple regressions were employed to examine the relationships among the study’s variables. The study found that a significant relationship between internal audit effectiveness and its scope and auditors’ experience in the employees’ sample while they were insignificant in the managers’ sample. Finally, it is found that there is insignificant relationship between internal audit effectiveness and senior management's response. Based on the findings, an awareness has to be maximized on employees to better cooperate with internal audit staff to improve the applications of internal audit standards. Managers are well interested in organization’s activities and performance depending on the internal audit findings and observations. The board of directors has to take in its considerations the reasons of these insignificant results if the reasons are not related to the small size of the managers’ sample. The study’s contribution is to provide evidence regarding the influence of three mentioned factors on the internal audit effectiveness in public sector.
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Purnomo, Hanny y Yustrida Bernawati. "Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela". E-Jurnal Akuntansi 30, n.º 4 (23 de abril de 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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Joshi, Prem Lal. "Determinants Affecting Internal Audit Effectiveness". EMAJ: Emerging Markets Journal 10, n.º 2 (27 de abril de 2021): 10–17. http://dx.doi.org/10.5195/emaj.2020.208.
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This study tries to identify the determinants that affect the effectiveness of internal auditing for listed firms in India. A sample of 300 listed companies was drawn. Questionnaires were mailed to the head of audit department, internal audit managers, internal auditor and head of accounts of each company. The overall response rate was 28.3%. The results were derived by applying multiple regression method and the three determinants turned out to be significant. The three determinants are risk-based planning, usage of Big Data and Analytics, and frequency of meetings of internal auditor (IA) with audit committee (AC) respectively. The model explains 42.8% of variations in the dependent variable (IA effectiveness). The study indeed encourages internal auditors to develop their core skills and competencies in the area of risk assessment and Big Data and Analytics for delivering better services to the auditees, the board of directors and the AC members. The implications of these findings may be of importance to internal audit professionals, accounting professional bodies and the regulators. Direction for future research is also provided.
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Saputra, Kanta Rio, Srihadi Winarningsih y Evita Puspitasari. "The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables". MBIA 19, n.º 3 (1 de diciembre de 2020): 243–57. http://dx.doi.org/10.33557/mbia.v19i3.1146.
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The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia. The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.
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Akresh, Abraham D. "A Risk Model to Opine on Internal Control". Accounting Horizons 24, n.º 1 (1 de marzo de 2010): 65–78. http://dx.doi.org/10.2308/acch.2010.24.1.65.
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SYNOPSIS: In recent years, auditors have reported on the effectiveness of internal control, usually as part of integrated audits. The audit risk model currently in auditing standards was designed for financial statement audits, not internal control audits—a key part of integrated audits. Because the audit of processes (internal control) is conceptually different from the audit of outputs (financial statements), the auditor needs a different risk model to provide a conceptual framework for internal control audits. The model I propose1 provides the auditor a method to determine the appropriate nature, timing, and extent of testing in an integrated audit. My model is focused on the risk of material weakness, rather than the risk of material misstatement. I also show how the auditor would use two different models in an integrated audit.
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Tackie, George, Edward Marfo-Yiadom y Sampson Oduro Achina. "Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems". International Journal of Business and Management 11, n.º 11 (26 de octubre de 2016): 184. http://dx.doi.org/10.5539/ijbm.v11n11p184.
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<p>This paper examines the determinants of internal audit effectiveness in decentralized local government administrative systems of Ghana. Ghana’s local government system is structured into metropolitan, municipal, and district assemblies (MMDAs). For the purpose of the study, we focused on the Ashanti region of Ghana which has the highest number of MMDAs. The motivation for the study is derived from the increased interest in the internal audits of local government units. Using a descriptive survey, the data gathered, through the use of questionnaire, revealed that majority of the internal audit staff of MMDAs in the Ashanti Region of Ghana possess the requisite professional proficiency. Contrary to the perception that audit quality in the public sector is usually compromised, the study revealed that there exists high quality of audit work due to compliance with the international standards on auditing and local audit legislations. Professional proficiency, organizational independence, and career advancement were found to have statistically significant positive relationship with internal audit effectiveness, whiles top management support was found to have no effect on internal audit effectiveness.</p>
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Mahmudah, Hadi y Bambang Riyanto LS. "KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH". Jurnal Akuntansi 20, n.º 1 (3 de marzo de 2017): 33. http://dx.doi.org/10.24912/ja.v20i1.74.
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Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.
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Sirajuddin, Betri y Rafliande Ravember. "INTEGRITAS INTERNAL AUDITOR SEBAGAI VARIABEL MODERASI PENGARUH KOMPETENSI, PENGALAMAN KERJA INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL". BALANCE : JURNAL AKUNTANSI DAN BISNIS 5, n.º 1 (1 de junio de 2020): 40. http://dx.doi.org/10.32502/jab.v5i1.2457.
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The goal is to determine the effect of Competence, Work Experience Internal Auditor, and Senior Management Support The Effectiveness of Internal Audit with Integrity Internal Auditor as moderating variable on Public Private Bank Prabumulih. This type of research is associative research. The data used are primary and secondary data. The population is scattered and auditors working in the Public Private Bank Prabumulih total of 32 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of quantitative and qualitative analysis. These results indicate that the competence positively and significantly affects the effectiveness of the Internal Audit, Internal Auditor Work Experience positively and significantly affects the effectiveness of Internal Audit, and Senior Management Support Internal Auditor positively and significantly affect the Effectiveness of Internal Audit. Competence positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor, Work Experience positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor,
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Kovalenko, Yulia Nikolaevna, Svetlana Nikolaevna Kovalenko, Natalia Alekseevna Prodanova, Marina Mikhailovna Krekova, Vadim Anatolevich Mironchuk y Ilya Valerievich Sorgutov. "Criteria for evaluating the effectiveness of the internal audit of an economic entity". LAPLAGE EM REVISTA 7, n.º 3B (24 de septiembre de 2021): 504–10. http://dx.doi.org/10.24115/s2446-6220202173b1581p.504-510.
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The article raises issues related to the need and possibility of evaluating the effectiveness of the internal audit system. The directions of internal auditors 'audits are formed, the procedure of actions of various structural divisions within the framework of effective corporate governance is described, the key factors of the effectiveness of internal auditors' work are given, their essence is revealed. The necessity of creating an internal audit committee is justified, and the provisions of the internal audit committee are prescribed, according to its supervisory role in the activities of an economic entity. The role of the internal auditor and its interaction with external auditors who carry out control measures are described, arguments are given about internal cooperation between the board of directors, the internal audit committee and the executive management of an economic entity in relation to the control system.
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Feghali, Khalil y Joelle Matta. "Evaluation of internal audit effectiveness on Lebanese banks". Lebanese Science Journal 19, n.º 2 (27 de agosto de 2018): 258–86. http://dx.doi.org/10.22453/lsj-019.2.258286.
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The effectiveness of the internal audit is an attractive subject for contemporary economic studies due to its importance in banks. Internal audit fulfills a crucial role in an economy that is largely dependent on self-produced information. Indeed, internal audit ensures security of transactions within a bank and preserves its credibility for stakeholders. This article will discuss factors contributing to the evaluation of the effectiveness of internal audit in the specific context of Lebanese banks. Through quantitative analysis, the effectiveness of internal audit wasstudied based on the objectivity and competency of the internal auditor, planning the audit mission and interaction between the internal auditor and the external auditor. The design of this study appearedin the conceptual framework and empirical study on internal audit and its effectiveness in order to evoke elements contributing to the evaluation of internal audit effectiveness in a Lebanese bank.
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Erasmus, Lourens y Philna Coetzee. "Drivers of stakeholders’ view of internal audit effectiveness". Managerial Auditing Journal 33, n.º 1 (2 de enero de 2018): 90–114. http://dx.doi.org/10.1108/maj-05-2017-1558.
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Purpose The purpose of this study is to determine the differences in perception of the key stakeholders on the drivers of internal audit effectiveness, namely, senior management and the audit committee, in relation to identified measures. To be seen as an effective internal audit function, value needs to be added for both these stakeholders. It is thus important for internal auditing to obtain an understanding of what these stakeholders respectively perceive as the most prominent drivers of internal audit effectiveness. Design/methodology/approach Heads of internal audit functions (providing insight into the drivers), chairpersons of audit committees and senior management (providing insight into the measures) within the South African public sector responded to a survey. The data were subjected to an exploratory factor analysis and principal component analysis to reduce the set of items and to provide continuous scores for use in a multivariate multiple regression analyses. Findings Senior management and the audit committee differ in their level or order of prominence of the identified drivers that influence the identified measures of internal audit effectiveness. No statistical similarities in their level of views could be found. Originality/value To enhance the effectiveness of internal auditing, the internal audit functions should take cognisance of the difference in perceptions of its key stakeholders on the drivers of internal audit effectiveness, in relation to identified measures, to manage these relationships. No previous research could find that statistically compared views of senior management and the audit committee regarding the drivers of internal audit effectiveness.
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Maghriby, Bimbim. "Influence on audit process effectiveness and audit infrastructure on internal audit functions". Reports on Economics and Finance 4, n.º 1 (2018): 21–32. http://dx.doi.org/10.12988/ref.2018.813.
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Tiruneh, Dawit Tadesse. "PERSPECTIVE OF CORPORATE GOVERNANCE ON THE INTERACTIONS OF INTERNAL AUDIT WITH MANAGMENT AND ITS IMPACT ON THE INTERNAL - EXTERNAL AUDIT LINKAGES". Copernican Journal of Finance & Accounting 10, n.º 3 (25 de septiembre de 2021): 51–70. http://dx.doi.org/10.12775/cjfa.2021.011.
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Literatures based on developed countries suggest an interaction of internal audit with management has impact on the internal-external audit linkages and the interactions and linkages have their own contribution toward the realization of good corporate governance. Nevertheless, these interactions have not been sufficiently explored in developing countries such as Ethiopia. This quantitative research examines in the form of explanatory study the interaction of internal audit with management and its impact on the internal- external audit linkages in Ethiopia. By doing so, it explained the causal relationship between variables through hypothesis testing. The research method of this study was a constructed questionnaire, which was sent to companies and to the 100 top management, internal auditors, and external auditors in Ethiopia. As it has been examined, existing findings suggest that organizations can enhance corporate governance’s effectiveness by strengthening the interactions of internal audit with management and in the meantime as the result of this impact by upgrading the internal-external audit linkages. In line with this, the results indicate interactions of internal audit with management depend on the level of the result of internal audits’ effectiveness, as the result, it positively moderates the internal-external audit linkages.
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Endaya, Khaled Ali y Mustafa Mohd Hanefah. "Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management". Journal of Economic and Administrative Sciences 32, n.º 2 (21 de noviembre de 2016): 160–76. http://dx.doi.org/10.1108/jeas-07-2015-0023.
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Purpose The purpose of this paper is to investigate the direct relationship between internal auditor’s characteristics[1] and internal audit effectiveness[2], and the moderating effect of senior management[3] support. Design/methodology/approach Standard multiple regression and moderated multiple regression are applied, and the data were collected from 114 members of Libyan Association of Accountants and Auditors[4] by using personally administered questionnaire. Findings The findings reveal that internal auditor’s characteristics have a significant impact on internal audit effectiveness, and senior management support has a moderating effect. Practical implications The findings would encourage Libyan organizations to concentrate on the issue of internal audit effectiveness, and will strengthen the capacity of internal auditing in public organizations. Originality/value This paper contributes to the literature of both internal audit and management studies and represents the first effort to examine the impact of internal auditor’s characteristics on internal audit effectiveness with senior management support as a moderating variable.
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Alzeban, Abdulaziz. "Influence of audit committees on internal audit conformance with internal audit standards". Managerial Auditing Journal 30, n.º 6/7 (6 de julio de 2015): 539–59. http://dx.doi.org/10.1108/maj-12-2014-1132.
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Purpose – This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA). Design/methodology/approach – Seventy-four usable responses were received from a survey of chief internal auditors (CIAs) from Saudi companies listed on the Saudi Stock Exchange. Findings – The results indicate that audit committee characteristics (the presence of independent members on the committee, members’ expertise in auditing and accounting and meeting with the CIA) influence internal audit conformance with the ISPPIA. Additionally, they demonstrate that such conformance is also influenced by CIA tenure. Practical implications – The findings of this study also have significant implications for audit committees wishing to improve their overall effectiveness, by identifying the impact of the committee’s characteristics on internal audit conformance with the ISPPIA. Originality/value – The results add to the literature on internal audit standards by introducing a Middle Eastern perspective and simultaneously providing insights for companies in their attempts to adhere to the international standards, hence, supporting efforts towards good corporate governance.
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Salehi, Tabandeh. "Investigation Factors Affecting the Effectiveness of Internal Auditors in the Company: Case Study Iran". Review of European Studies 8, n.º 2 (15 de mayo de 2016): 224. http://dx.doi.org/10.5539/res.v8n2p224.
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<p>There are relatively fewer number of studies focused on internal audit effectiveness, than the number of studies on the effectiveness of external audit. Our focus in this paper is mainly on determinants of internal audit effectiveness. For this purpose we developed and tested five hypotheses using an investigation approach. We gathered our data using a questionnaire, filled out by 355 internal audit manager and 272 other internal audit staff.</p><p>Our multivariate regression model estimates the relationships between the effectiveness of internal audit department and its five main determinants: competency of internal audit staff, size of internal audit department, communications between internal auditors and external auditors, management’s support for internal audit department, and independent (outsourced) internal audit.</p><p>Our results show that internal audit effectiveness has stronger relationships with management’s support for hiring and experienced educated staff, providing the internal audit department with sufficient resources, and the size of internal audit department.</p>
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Siahaan, Antonius y Rudy Tantono. "INTERNAL AUDIT EFFECTIVENESS IN THE INDONESIA PROPERTY INDUSTRY". Emerging Markets : Business and Management Studies Journal 3, n.º 1 (22 de noviembre de 2018): 38–46. http://dx.doi.org/10.33555/ijembm.v3i1.69.
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The main purpose of this study is to analyze on the determinants of internal audit effectiveness in the public listed company in Indonesia specifically Top Ten Property Company by BCI Asia. Questionnaire was using for collecting data and distributed to the internal auditor and manager that has been audited by internal audit. The result of the study is to show the positive relation effects of Organizational Independence (OI), Formal Mandate (FM), Unrestricted Access (UA), Sufficient Funding (SF), Competent Leadership (CL), Objective Staff (OS), Competent Staff (CS), Stakeholder Support (SS) and Professional Audit Standards (PAS) with the internal audit effectiveness on the public listed company in Indonesia. The regreesion result shows OI, UA, SF, CL, OS, CS and SS have contributed for the internal audit effectiveness in the public listed company significantly and positively. The remaining two variable; FM and PAS were positively related with the IAE but their contribution for the IAE were statistically not significant. All of these nine independent variable are making 64% of the contributions for internal audit effectiveness in the public listed company.
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Yeboah, Edward. "Critical Literature Review on Internal Audit Effectiveness". Open Journal of Business and Management 08, n.º 05 (2020): 1977–87. http://dx.doi.org/10.4236/ojbm.2020.85121.
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Arena, Marika y Giovanni Azzone. "Identifying Organizational Drivers of Internal Audit Effectiveness". International Journal of Auditing 13, n.º 1 (marzo de 2009): 43–60. http://dx.doi.org/10.1111/j.1099-1123.2008.00392.x.
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Roussy, Mélanie, Odile Barbe y Sophie Raimbault. "Internal audit: from effectiveness to organizational significance". Managerial Auditing Journal 35, n.º 2 (2 de enero de 2020): 322–42. http://dx.doi.org/10.1108/maj-01-2019-2162.
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Purpose From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance. Design/methodology/approach Interviews were conducted with audit committee chairs and chief audit executives from multinational corporations, and the participating corporations’ registration documents were analyzed. Findings The data indicate that IA achieves and consolidates organizational significance by activating the IA effectiveness “building blocks” (Lenz et al., 2014) all together so as to generate organizational learning and positive change. New IA effectiveness drivers also emerged from the field. Research limitations/implications This research contributes to the IA literature by establishing a connection, through the IA impact on organizational learning, between the constructs of IA effectiveness and organizational significance. It also contributes to the IA literature by identifying new drivers and illustrating the complementarity and interconnections between the IA effectiveness building blocks. Practical implications This paper encourages internal auditors to keep their eyes on the prize (i.e. organizational significance) instead of simply being focused on the mean (i.e IA effectiveness), in order to fight stakeholder disappointment. Originality/value The paper proposes a conceptual model of IA organizational significance and gives key insights for setting up effective IA to stimulate organizational learning and fostering positive change in the whole organization.
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Moro, L. y M. Ugolini. "Effectiveness of a radiologic technologist internal audit". Physica Medica 32 (febrero de 2016): 84. http://dx.doi.org/10.1016/j.ejmp.2016.01.290.
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Ratmono, Dwi y Darsono Darsono. "Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations". Accounting 8, n.º 2 (2022): 177–86. http://dx.doi.org/10.5267/j.ac.2021.7.004.
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Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and effective audit results. The aim of this study is to examine the factors influencing (determinants) the effectiveness of the internal audit function in Indonesian local government organizations. The research samples were 137 respondents. This study used primary data in the form of a questionnaire. The hypothesis testing technique used Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis. The results of statistical tests showed that independence, competence, and management support could increase the effectiveness of the internal audit function. However, this cooperative relationship does not moderate the influence of competence and management support on the effectiveness of internal audit. The practical implication of this study is that in order to increase the effectiveness of internal audit, internal auditors must uphold an attitude of independence, objectivity and freedom from conflicts of interest in carrying out their professional responsibilities. The practical value of this study also shows that to increase the effectiveness of public sector internal audit, internal and external auditors must increase cooperation to improve the effectiveness of internal audit, especially in discussion activities between internal and external auditors, communication between internal and external auditors, and activities to share working papers between internal and external auditors.
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Elisia, Elisia y Stefanus Ariyanto. "Pengaruh Kompetensi dan Pelaksanaan Audit Internal dalam Menunjang Efektifitas Pengendalian Internal Penjualan". Binus Business Review 1, n.º 2 (30 de noviembre de 2010): 582. http://dx.doi.org/10.21512/bbr.v1i2.1106.
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PT Inti Dufree Promosindo is a subsidiary of PT Sona Topas Tourism Industry, Tbk. The company is one of the biggest retail companies that sell local and imported products. This business is also called duty free shop. PT. Inti Dufree Promosindo have problems in evaluate the infuence of the effectiveness of its internal audit function towards sales internal control due to large number of sales transactions occurred. The research result shows that the auditor competence and audit process variable have low but significant influence to sales internal control effectiveness (Coefficient determination 22.7%), and so that the audit process variable that have low but significant influence to sales internal control effectiveness (Coefficient determination 36.8%). However, the combination of the two variables tested with linear regression shows that both variables simultaneously have strong influence to sales internal control effectiveness. Based on the result of multiple linier regression analysis the determination coefficient is 47, 4%. This shows that auditor competence and audit process simultaneously have a significant effect in supporting internal sales control effectiveness.
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Khalid, Azam Abdelhakeem, Hasnah Haj Haron y Tajul Ariffin Masron. "Relationship between internal Shariah audit characteristics and its effectiveness". Humanomics 33, n.º 2 (8 de mayo de 2017): 221–38. http://dx.doi.org/10.1108/h-11-2016-0084.
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Purpose This paper aims to examine the characteristics influencing internal Shariah audit effectiveness in Islamic financial institutions (IFIs) in Bahrain. Design/methodology/approach Data were collected from 76 internal Shariah auditors, 23 Shariah supervisory board and 16 audit and governance committee from 52 IFIs in Bahrain. The data were analyzed using structural equation method via SmartPLS 2.0 to examine the relationship between characteristics and effectiveness of internal Shariah audit. Findings It was found that competency and work performance were positively significant with internal Shariah audit effectiveness. The findings revealed that the main competency of internal Shariah audit to influence effectiveness were to have professional certification and skills, while work performance to influence effectiveness were engagement planning, performing the engagement and communicating results with management and having sufficient information to provide sound opinion formed by Shariah audit. Originality/value From the research perspective, this is the first study that examines the relationship between internal Shariah audit characteristics and its effectiveness in Bahraini IFIs.
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Bananuka, Juma, Stephen Korutaro Nkundabanyanga, Irene Nalukenge y Twaha Kaawaase. "Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations". Journal of Financial Reporting and Accounting 16, n.º 1 (12 de marzo de 2018): 138–57. http://dx.doi.org/10.1108/jfra-07-2016-0062.
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Purpose The purpose of this study is to investigate the contribution of internal audit function and audit committee effectiveness on accountability in statutory corporations (SCs). Design/methodology/approach This study is cross sectional and correlational. Data have been collected through a questionnaire survey of 52 SCs in Uganda through their Chief Internal Auditors and Chief Finance Officers. Data have been analysed using Statistical Package for Social Sciences. Findings The internal audit function significantly contributes to accountability of SCs in Uganda and audit committee effectiveness is not where effective internal audit is present in such organisations. However, audit committee effectiveness significantly contributes to accountability when an internal audit function is not present. Research limitations/implications The use of hierarchical regression is prone to problems associated with sampling error. However, the likelihood of these problems is mitigated by the interface with data. Originality/value Whereas hitherto both internal audit function and audit committee effectiveness had been viewed as explanations of accountability, this study only confirms the internal audit function as a significant predictor of SCs’ accountability relative to audit committee effectiveness.
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Iwanowicz, Bartłomiej y Tomasz Borowy. "Metrics of internal audit effectiveness in banking sector". Kwartalnik Nauk o Przedsiębiorstwie 51, n.º 2 (12 de julio de 2019): 63–70. http://dx.doi.org/10.5604/01.3001.0013.2843.
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This article attempts to analyze the metrics of internal audit function effectiveness. The authors review and discuss the metrics perceived as most relevant and appropriate to the banking sector. The literature review is supported by an attempt to introduce an additional metric of the internal audit function effectiveness. The methodology adopted in this paper bases strongly on the qualitative approach. The article involves an analysis of available literature and own studies, as well as authors’ professional experience in auditing. The metrics of internal audit function effectiveness presented in modern studies strongly favor qualitative approach, focused on assessing the input, process and output of internal auditors, and most notably recommendations issued and their implementation by organizations’ management. The authors suggest supplementing the list of available metrics with an additional method, strongly connected to financial performance of the banks employing the internal audit function. This article introduces an additional possible way of measuring the effectiveness of the internal audit function. This metric can be considered by the banks and can be further empirically verified for appropriateness by entities from other industries, from both private and public sector.
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Rashid, Amad, Basariah Salim y Halimah Nasibah Ahmad. "Internal Audit Effectiveness and Audit Committee Characteristics: Empirical Evidence from Pakistan". iRASD Journal of Management 3, n.º 1 (27 de abril de 2021): 1–13. http://dx.doi.org/10.52131/jom.2021.0301.0021.
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Internal audit function (IAF) is a critical component of corporate governance mechanisms, and researchers have argued that internal audit effectiveness (IAE) is of utmost importance to serve the purpose. The study attempts to contribute to a better understanding on the role of audit committee (AC) characteristics (i.e. AC size, AC meeting frequency, AC expertise and AC independence) as a driver of IAE in public limited companies listed in Pakistan stock exchange (PSX). Two sets of questionnaires were distributed in 400 listed companies, whereas 162 completed sets in all respects with a response rate of 41% were received back. The collected data was analyzed using PLS-SEM. The results of the study indicated a positive influence of AC size and AC meeting frequency on the IAE of the listed companies. At the same time, the responses failed to establish any significant relationship between AC independence and AC expertise on the IAE.
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Azzali, Stefano y Tatiana Mazza. "The Internal Audit Effectiveness Evaluated with an Organizational, Process and Relationship Perspective". International Journal of Business and Management 13, n.º 6 (16 de mayo de 2018): 238. http://dx.doi.org/10.5539/ijbm.v13n6p238.
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Using a unique database of Italian companies, we perform structural equation modeling technique to test the association between organizational, processes and relationship measure of internal audit effectiveness and firm pressures and performances. We find that size, listing and Big4 are significantly and positively associated with the internal audit effectiveness. We contribute to literature showing that organizational (e.g. presence of a charter, chief auditing executive experience), processes (audit plan risk based, quality assurance program, guidelines), and relationship (with auditee, senior management, chief financial officer, audit committee) measures are useful to evaluate the internal audit effectiveness. We provide support for profession, agency and institutional theories. We implement the measure of internal audit effectiveness with a structural equation model to be able to consider the different components of organizational, processes and relationship separately in a single model. Extending previous literature, we show that this measure of internal audit effectiveness is effective in discovering significant determinant of internal audit effectiveness and could be used in future research.
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Mahyoro, Athuman Kalokola y Pendo Shukrani Kasoga. "Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania". Managerial Auditing Journal 36, n.º 7 (25 de agosto de 2021): 999–1023. http://dx.doi.org/10.1108/maj-12-2020-2929.
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Purpose The purpose of this study is to examine how the level of attributes of the internal audit function relates to the effectiveness of internal audit services in local government authorities (LGAs) in Tanzania. Design/methodology/approach Data have been collected through a survey whereby 510 respondents from LGAs in Tanzania through their Heads of Internal Audit Functions, Internal Auditors and Chairpersons of Audit Committees respond to the questionnaire. The data were subjected to principal component analysis and exploratory factor analysis to reduce the set of items and to provide continuous scores for use in multiple regression analyses. Findings The findings reveal that audit quality; organization setting and auditee attributes have a significant positive influence on the effectiveness of internal audit services in LGAs in Tanzania. Research limitations/implications The study covered only LGAs in Tanzania. Future research in this field should address the gaps identified in the study. Practical implications This paper highlights areas that need management attention on the improvement of the effectiveness of internal audit units. Originality/value This paper contributes to the literature of both internal auditing and management studies by linking the level of attributes of internal audit function which are audit quality, organization setting, auditee attributes and effectiveness of internal audit services in Tanzania.
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Tahir, Awais, Wisal Ahmad y Muhammad Mudassar Anwar. "Factors Influencing the Effectiveness of Internal Audit in the Power Sector of Pakistan". Global Regional Review IV, n.º III (30 de septiembre de 2019): 474–91. http://dx.doi.org/10.31703/grr.2019(iv-iii).52.
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This study is an attempt to explore those factors which influence the effectiveness of the internal audit in the power sector of Pakistan. The results of the study were obtained on the basis of data collected from internal audit staff members (103) and management (103) of the four large companies of the power sector. The relationship of three factors, i.e., competencies of auditor, management support and relation between the audit committee and internal audit, with the effectiveness of internal audit is studied. It is found that increased competencies of management support and internal auditor have a positive influence on the effectiveness of internal audit in the form of an increase in the implementation of internal audit recommendations proposed by the internal audit.
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Khalid Ahmed, Azam Abdelhakeem y Adel M. Sarea. "Factors Influencing Internal Shariah Audit Effectiveness: Evidence From Bahrain". International Journal of Financial Research 10, n.º 6 (8 de agosto de 2019): 196. http://dx.doi.org/10.5430/ijfr.v10n6p196.
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It is this research’s objective to analyze factors that cause an effective internal Shariah audit among the Islamic Financial Institutions (IFIs) in Bahrain. The questionnaire method has been employed to examine the said topic. The questionnaire’s primary source of information was the Accounting and Auditing Organizations for Islamic Financial Institutions (AAOIFI) Governance Standards. Meanwhile, the respondents are consisted of 52 IFIs’ head of internal Shariah audit department. These IFIs are registered with the Central Bank of Bahrain. To analyze those relationships the structural equation method (SEM) via SmarPLS3.0 has been adopted. The study has found that the effective execution of internal Shariah audit is positively linked with the competency and performance of internal Shariah audit. Meanwhile, the other two variables, i.e. being independent and Shariah supervisory board have been discovered to be positively related with internal Shariah audit effectiveness. Nonetheless, there is no significant contribution. Overall, all the variables contribute 63.2% to IFIs’ internal Shariah audit effectiveness. The regulatory and professional bodies may benefit from this study in their assessment of factors that result in a successful and meaningful internal auditing of Shariah matters.
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Dewi Yuniarti Rozali, Rozmita y Rizal Alfian. "PENGARUH EFEKTIVITAS FUNGSI AUDIT INTERNAL TERHADAP PENGUNGKAPAN KELEMAHAN PENGENDALIAN INTERNAL". Jurnal Riset Akuntansi dan Keuangan 2, n.º 2 (27 de abril de 2014): 326. http://dx.doi.org/10.17509/jrak.v2i2.6588.
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This research purpose to know how influence the effectiveness of the internal audit function on the disclosure weaknesses control in BUMN headoffice in Bandung. The research method used is associative method. The population this research are internal auditors who are in all BUMN headoffice in Bandung, whereas for sampling using sample iteration. This research using primary data wich collected from questionnaires. This research using a simple statictical correlation Spearman Rank in analyzing the data. Based on the calculation of correlation analysis with the help of software SPSS 20.0 for Windows, questionnaire distributed to 55 internal auditors at 5 BUMN headoffice in Bandung showed that the effectiveness of the internal audit function has positive influence on the disclosure of internal control weaknesses. Percentage influence the effectiveness of the internal audit function to the disclosure of internal control weaknesses were 33.5% and 66.5% influenced by other factors not examined in this research.
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Hakim, Lukman. "Efektivitas Peran Audit Internal Syariah: Studi Literatur Terbatas". Jurnal Akuntansi dan Governance 2, n.º 1 (16 de julio de 2021): 14. http://dx.doi.org/10.24853/jago.2.1.14-24.
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The Islamic financial Institutions (IFI) governance structure required an internal shariah auditors to assist the duties of Shariah Supervisory Board (SSB). Internal audit was a key player besides SSB, External auditors and the Audit and Governance Committees (AGC). This study was to examine the effectiveness of the role of internal shariah auditors. By adopting limited literature review of indexed international journals was used in this study. The result of the study based on limited literature data sources were the effevtiveness of internal shariah audit on internal audit organizations ini the Good Corporate Governance (GCG) structure, namely the structure, requirements and processes of internal shariah audit. In addition, internal and external factors also affected the effectiveness of internal shariah audit. The Role of the AGC affected the effectiveness of internal audit. Governance and internal audit of Shariah non compliant income were important parts of risk management in IFI
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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, n.º 1 (2 de junio de 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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Elmghaamez, Ibrahim Khalifa y Collins G. Ntim. "Assessing the effectiveness of internal governance controls: The case of internal auditors skills and challenges in Libya". Corporate Ownership and Control 13, n.º 3 (2016): 46–59. http://dx.doi.org/10.22495/cocv13i3p4.
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The main aim of this research is to assess the effectiveness of internal governance controls and processes with specific focus on the skills and challenges facing internal auditors operating in Libya when they conduct internal audits. This study also investigates whether Libyan internal auditors have sufficient skills needed to implement their internal audit function effectively. Design/methodology/approach: Forty one internal auditors working in six banks and three insurance companies listed on the Libyan Stock Market were surveyed. Wilcoxon signed test and Z-test were used to test the research hypotheses. Findings: The findings of this study illustrate that internal auditors operating in companies listed on the Libyan Stock Market have limited professional, interpersonal and technical skills. Specifically, the findings show that internal auditors in Libya have limited skills including public speaking and presentation skills. Additionally, they have limited skills of IT audit and international financial report preparation skills. Originality/value: There is a dearth of empirical evidence on the extent of audit, interpersonal, professional and technical skills relating to internal auditors generally, but particularly acute in Arab and developing countries. This study, therefore, contributes to the literature by offering new insights with particular focus on Libya.
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Ackermann, Christo y Ben Marx. "Internal audit risk management in metropolitan municipalities". Risk Governance and Control: Financial Markets and Institutions 6, n.º 3 (2016): 36–44. http://dx.doi.org/10.22495/rcgv6i3art7.
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Internal audit functions (IAFs) of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on internal audit for information and their effectiveness revolves around a strong and well-resourced internal audit function which is able to aid audit committees to meet their oversight responsibilities. There is thus a growing demand for managing risk through the process of risk management and internal audit is in a perfect position to assist with the improvement of such processes. If internal auditors wish to continue being an important aspect of the combined assurance model, they need to address the critical area, amongst others, of risk management as part of their work. If not, it follows that the board, audit committees and other levels of management will remain uninformed on the status of these matters which, in turn, will negatively impact the ability of these stakeholders to discharge their responsibilities. This study therefore focuses on analysing the functioning of IAFs, with specific reference to their risk management mandate. The study followed a mixed method approach to describe internal audits risk management functioning in the big eight metropolitan municipalities in South Africa. The results show that internal audit provide a broad scope of risk management work which assist senior management in the discharge of their responsibilities. However, in the public eye, internal audits risk management functioning is scant.
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Alqudah, Hamza Mohammad, Noor Afza Amran y Haslinda Hassan. "Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector". Review of European Studies 11, n.º 2 (20 de mayo de 2019): 67. http://dx.doi.org/10.5539/res.v11n2p67.
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This study focuses on the extrinsic factors, namely, top management support, complexity, independence, and internal audit department’s size that are out of internal auditors' control affecting their effectiveness in the Jordanian public sector. The current study also tries to improve understanding of the extrinsic factors affecting internal auditors’ ability to achieve the assigned goals in order to highlight internal auditors’ effectiveness. Resource-based and agency theories were used in developing the research model. Two sets of questionnaires were distributed among the financial managers and internal audit managers. The results reveal that top management support, independence, and the size of internal audit department play a significant and positive role on the effectiveness of internal auditors, whereas complexity of the task has been found to make a negative impact on the level of their performance. Given the significance of the public sector within the Jordanian economy, the findings are valuable for the internal audit function, regulators, and decision-makers in proposing new legislation and regulations of an internal audit function. Future studies may look into other factors that may restrict internal audit performance, such as organizational culture and pay satisfaction.
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Demeke, Tadesse y Jasmindeep Kaur. "Determinants of Internal Audit Effectiveness : Evidence from Ethiopia". African Journal of Business and Economic Research 16, n.º 2 (8 de junio de 2021): 51–72. http://dx.doi.org/10.31920/1750-4562/2021/v16n2a3.
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Chen, Yunhao, Antoinette L. Smith, Jian Cao y Weidong Xia. "Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays". Journal of Information Systems 28, n.º 2 (1 de abril de 2014): 149–80. http://dx.doi.org/10.2308/isys-50778.
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ABSTRACT We examine the role of firm IT capability in contributing to internal control and external audit in the post-SOX environment. Specifically, we measure the effectiveness of both the overall internal control and the five components of internal control as defined by the Committee of Sponsoring Organizations of the Treadway Commission's Internal Control—Integrated Framework (COSO 1992). Our findings support the concern that accounting professionals have regarding the impact of the use of IT on business risks and controls relevant to the audit. Specifically, IT capability directly mitigates audit fee increases, but not audit delay increases, indicating high IT capability signals lower business risks associated with the use of IT and reduces the auditor's risk premium. Further, IT capability has pervasive impacts on both the effectiveness of internal control and the components of effective internal control, which in turn further restrain audit fee and audit delay increases. Overall, our results suggest that a firm's IT capability has the additional benefits of supporting the functioning of internal control and the efficiency of the audit process.
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Sari, Dea Nurfika y Haryanto Haryanto. "ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA". JURNAL AKUNTANSI DAN AUDITING 13, n.º 2 (1 de diciembre de 2016): 191. http://dx.doi.org/10.14710/jaa.13.2.191-210.
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The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.
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Sari, Dea Nurfika y Haryanto Haryanto. "ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA". JURNAL AKUNTANSI DAN AUDITING 13, n.º 2 (1 de diciembre de 2016): 191. http://dx.doi.org/10.14710/jaa.v13i2.13871.
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The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.
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Satria, Ivand y Mia Angelina Setiawan. "Pengaruh Kualitas Audit, Lingkup Audit Dan Gaya Kepemimpinan Terhadap Efektivitas Pengendalian Internal Di Sektor Pemerintah". JURNAL EKSPLORASI AKUNTANSI 2, n.º 1 (26 de febrero de 2020): 2466–78. http://dx.doi.org/10.24036/jea.v2i1.223.
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The study aims to know how to describe and partially test assumptions in the quality of the audit, the scope of the audit, and the leadership style which are proxy with the variables of Independence and, on the Effectiveness of Internal Control in the Government which are analyzed using multiple linear regression. The sampling technique used is quota sampling. The results showed that the quality of the audit did not affect the effectiveness of the internal control. The scope of the audit did not show any effect on the effectiveness of the internal control. And leadership style has an impact on the effectiveness of internal control.
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Poltak, Hendra, Made Sudarma y Lilik Purwanti. "The Determinants of the Effectiveness of Internal Audits with Management Support as the Moderating Variable". International Journal of Multicultural and Multireligious Understanding 6, n.º 1 (1 de febrero de 2019): 33. http://dx.doi.org/10.18415/ijmmu.v6i1.483.
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Weak financial accountability reflects the lack of effectiveness of internal audits. The purpose of this research was to test and provide the evidence of the determinants of the effectiveness of internal audits at the Ministry of Marine Affairs and Fisheries (KKP). The samples of this research were 31 internal auditors and 31 KKP employees. This research was explanatory research. To test the hypotheses, the data of the research questionnaire data were analysed using Partial Least Squares (PLS) analysis tool. The results show that the relationship between internal auditors and external auditors, organizational independence, and auditee perceptions positively influences the effectiveness of internal audits. However, audit professionalism does not have a positive effect towards the effectiveness of internal audits and the management support cannot be a moderating variable. This finding can open the horizons of interested parties, especially KKP leaders, to consider policies that can improve the effectiveness of internal audits to improve organizational goals and performance.
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Deliana, Deliana y Abdul Rahman. "Efektivitas Audit Internal Pada Perguruan Tinggi Negeri Di Provinsi Sumatera Utara". Kajian Akuntansi 21, n.º 2 (30 de septiembre de 2020): 116–25. http://dx.doi.org/10.29313/ka.v21i2.6781.
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This study aims to determine how the effectiveness of internal audit in State Universities in North Sumatra Province. This research was conducted by distributing questionnaires and conducting interviews with several people involved in the Satuan Pengawas Interen (SPI) consisting of the SPI chairperson, team leader and examiner. The results of this study indicate that the effectiveness of internal audit in State Universities in North Sumatra Province has been effective.Keywords: Internal Audit Effectiveness, Top Management Support, Audit Findings
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Nurhasanah, Nurhasanah. "EFEKTIVITAS PENGENDALIAN INTERNAL, AUDIT INTERNAL, KARAKTERISTIK INSTANSI DAN KASUS KORUPSI (STUDI EMPIRIS DI KEMENTERIAN/ LEMBAGA)". Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2, n.º 1 (29 de junio de 2016): 27. http://dx.doi.org/10.28986/jtaken.v2i1.35.
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ABSTRAKPenelitian ini meneliti pengaruh antara efektivitas pengendalian internal, peran audit internal, tingka kewenangan audit internal, ukuran audit internal, ukuran dan kompleksitas instansi terhadap korupsi di kementerian/lembaga di Indonesia. Efektivitas pengendalian internal dilihat dari jumlah temuan pengendalian internal yang ada di laporan hasil pemeriksaan BPK, sedangkan peran pengawas pengendalian internal dalam suatu instansi dilakukan oleh audit internal diproksikan dengan jumlah temuan ketidakpatuhan dalam peraturan perundang-undangan hasil pemeriksaan BPK. Karakteristik instansi dilihat dari ukuran dan kompleksitas kementerian/lembaga. Variabel dependen yaitu korupsi pada kementerian/lembaga dilihat dari jumlah kasus korupsi pada kementerian/lembaga pada tahun 2012-2014. Penelitian ini menggunakan data sekunder dengan sampel 249 kementerian dan lembaga di Indonesia. Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal, tingkat kewenangan audit internal berupa struktur organisasi audit internal setingkat eselon I berpengaruh dalam menurunkan kasus korupsi. Total anggaran (dalam Rupiah) berpengaruh positif terhadap kasus korupsi. Sedangkan jumlah temuan ketidakpatuhan dalam peraturan perundang-undangan hasil pemeriksaan BPK, jumlah auditor internal dan jumlah satuan kerja pada kementerian/lembaga tidak mempengaruhi korupsi.KATA KUNCI : korupsi, pengendalian internal, peran audit internal, ukuran kementerian/lembaga, kompleksitas kementerian/lembaga. ABSTRACTThis study investigates the effect of internal control effectiveness, the role of internal audit, internal audit authority level, the size of the internal audit, the size and complexity of the institution against corruption in the ministries/agencies in Indonesia. Effectiveness of internal controls seen from the number of internal control findings in the audit report of BPK, while the role of internal audit in an agency's internal control conducted by proxy with the number of findings of noncompliance in the audit report of BPK. The characteristics of institution seen from size and complexity of ministries/ agencies. The dependent variable is the corruption in the ministries/ agencies seen from the number of cases of corruption in the ministries/agencies in 2012-2014. This study used secondary data with samples of 249 ministries and agencies in Indonesia. The results show that the effectiveness of internal control, internal audit authority level form the organizational structure of the internal audit echelon I effect in reducing corruption. Total budget (in Rupiah) has positive effect on corruption. While the number of findings of non-compliance in the audit report of BPK, the number of internal auditors and the number of work units in ministries/agencies does not affect corruption.KEYWORDS : corruption, internal control, internal audit’s role, thesize of the ministries/agencies, the complexity of the ministries/agencies
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Zamzam, Irfan y Suriana AR Mahdi. "DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)". JURNAL AKUNTANSI DAN AUDITING 14, n.º 1 (24 de marzo de 2018): 55. http://dx.doi.org/10.14710/jaa.14.1.55-70.
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This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.
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Zamzam, Irfan y Suriana AR Mahdi. "DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)". JURNAL AKUNTANSI DAN AUDITING 14, n.º 1 (24 de marzo de 2018): 55. http://dx.doi.org/10.14710/jaa.v14i1.18223.
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This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.