scholarly journals ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

2016 ◽  
Vol 13 (2) ◽  
pp. 191
Author(s):  
Dea Nurfika Sari ◽  
Haryanto Haryanto
Keyword(s):  
Statistical Tests ◽  
Internal Audit ◽  
Primary Data ◽  
Internal Auditor ◽  
The Public ◽  
Independent Variables ◽  
External Auditor ◽  
Audit Activity ◽  
Audit Effectiveness ◽  
Special Region

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.

scholarly journals ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

2016 ◽  
Vol 13 (2) ◽  
pp. 191
Author(s):  
Dea Nurfika Sari ◽  
Haryanto Haryanto
Keyword(s):  
Statistical Tests ◽  
Internal Audit ◽  
Primary Data ◽  
Internal Auditor ◽  
The Public ◽  
Independent Variables ◽  
External Auditor ◽  
Audit Activity ◽  
Audit Effectiveness ◽  
Special Region

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.

scholarly journals EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM

2020 ◽  
Vol 20 (1) ◽  
pp. 135
Author(s):  
Adhini Wijayanti ◽  
Harti Budi Yanti ◽  
Ice Nasyrah Noor
Keyword(s):  
Public Service ◽  
Work Experience ◽  
Internal Audit ◽  
Primary Data ◽  
Service Agency ◽  
Management Support ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Public ◽  
Independent Variables

<em>The purpose of this study is to examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Objectivity of Internal Auditor, Management Support and Work Experience. There are 3 (three) independent variables that affect the effectiveness of Internal Audit as the dependent variable, namely Internal Auditor Competency, Objectivity of Internal Auditor, Management Support with Internal Auditor Work Experience (Internal Audit Unit) as a moderating variable. The population in this study was 110 internal auditors working in the Internal Audit Unit of the Public Service Agency's Office of the Ministry of Transportation. This study uses primary data in the form of questionnaires, 100 questionnaires can be processed using the method of Multiple Linear Regression. Based on the analysis of the independent variables significantly positive effect on the dependent variable with Work Experience as a moderating.</em>

Financial Misappropriation in the Nigerian Public Sector: A Determination of the Role of the Internal Auditor

2017 ◽  
Vol 3 (2) ◽  
pp. 7-17
Author(s):  
J. K. Oyadonghan ◽  
S. Ogoun
Keyword(s):  
Public Sector ◽  
Research Effort ◽  
Internal Audit ◽  
The State ◽  
Least Square ◽  
Primary Data ◽  
Economic Management ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Public

The continued search for a solution to the problem of poor economic management due to financial misappropriation in the public sector, and the public’s outcry against internal auditors because of their perceived connivance necessitated the current study. Furthermore, the position canvassed by internal auditors with respect to their scope of responsibility further justified the need for this research effort. Accordingly, this study was undertaken to determine, whether or not, the internal auditor has a role to play in ensuring the proper utilization of the nation’s economic resources, bearing in mind the rules specifying the scope of the internal audit function in the public sector. Drawing from the research model of survey design, both a structured questionnaire and oral interview data collection platforms were deployed to collect primary data from audit, and another staff of selected ministries in the State and the least-square regression analysis was adopted in testing the hypotheses. From the analysis, and from personal interview, the researchers were able to find out that internal audit has a responsibility to detect and prevent financial misappropriation in the public sector. It was also found out that the internal auditors in the State Civil Service are not independent, which affects their freedom to report such acts of financial misappropriation to the legislative arm for proper action. Therefore, it is recommended that The State legislative arm should ensure that the independence of the internal auditor is guaranteed by a statute.

scholarly journals An Applied Valuation of the Association among Internal and External Auditors

2018 ◽  
pp. 122-129
Author(s):  
Dr. Alhassan Haladu ◽  
Mohammed Haliru Beri
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Internal Auditor ◽  
Face To Face ◽  
External Auditors ◽  
The Public ◽  
Internal Control System ◽  
External Auditor

The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the external auditor.

Corporate Governance, Audit Quality, and the Sarbanes-Oxley Act: Evidence from Internal Audit Outsourcing

2007 ◽  
Vol 82 (4) ◽  
pp. 803-835 ◽  
Author(s):  
Lawrence J. Abbott ◽  
Susan Parker ◽  
Gary F. Peters ◽  
Dasaratha V. Rama
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Auditor Independence ◽  
Audit Committees ◽  
Internal Auditing ◽  
External Audit ◽  
Internal Auditor ◽  
Sarbanes Oxley ◽  
External Auditor ◽  
Audit Activity

This study extends current literature related to nonaudit services by investigating internal audit outsourcing to the external auditor. We posit that certain types of internal audit outsourcing (i.e., those which are nonroutine, and thus tend to be nonrecurring in nature) are unlikely to lead to economic bonding, while offering significant potential for improvements in audit coverage and scope when provided by the external auditor. Alternatively, outsourcing routine internal audit tasks is more likely to lead to economic bonding, as well as potentially threatening internal auditor independence. Our results are consistent with firms with independent, active, and expert audit committees being less likely to outsource routine internal auditing activities to the external auditor. However, the outsourcing of nonroutine internal audit activities such as special projects and EDP consulting are not negatively related to effective audit committees. Additionally, outsourcing of either type of internal audit activity to an outside service provider other than the external auditor is not related to effective audit committees. Collectively, we interpret these findings as supportive of an effective audit committee's ability to monitor the sourcing of the firm's total (i.e., internal and external) audit coverage, while simultaneously exhibiting concern for external auditor independence.

scholarly journals Evaluation of internal audit effectiveness on Lebanese banks

2018 ◽  
Vol 19 (2) ◽  
pp. 258-286
Author(s):  
Khalil Feghali ◽  
◽  
Joelle Matta ◽  
Keyword(s):  
Quantitative Analysis ◽  
Empirical Study ◽  
Conceptual Framework ◽  
Crucial Role ◽  
Internal Audit ◽  
Specific Context ◽  
Internal Auditor ◽  
External Auditor ◽  
Audit Effectiveness ◽  
Economic Studies

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.

scholarly journals Perceptions about turnover in the internal audit activity: an overview of the Brazilian context

2019 ◽  
Vol 11 (2) ◽  
Author(s):  
Claudio de Souza Miranda ◽  
João Paulo Resende de Lima
Keyword(s):  
Quality Of Life ◽  
Turnover Rate ◽  
Internal Audit ◽  
External Audit ◽  
Internal Auditor ◽  
External Auditors ◽  
Main Factors ◽  
External Auditor ◽  
Audit Activity

Purpose: This paper aims to present and discuss a general overview about the level of turnover through the perception of internal audit professionals in the Brazilian context. Methodology: The research was carried out through an applied survey with 140 internal audit professionals, whose counts were collected through LinkedIn. The professionals evaluated mainly work in large organizations, 61.4% are former external auditors who made the career change mainly because their previous career did not have a balance between personal and professional life, and 94% understood that the exchange generated better quality of life. Results: A low turnover rate was observed among the participating professionals. Among the main factors related to turnover are the receipt of proposals of work in other organizations for the audit experience, as well as others within the own organization that act. On a scale of 1 to 10 participants define their quality of life as 6.7 and if they say they value the function. Contributions of the Study: This paper contributes with the literature advancing the discussion about turnover and quality of life to the branch of internal audit and brings the discussion to the Brazilian context. The work also contributes to the discussion about the change of career from external auditor to internal auditor, with previous work focusing on the turnover of internal audit activity, and those who study turnover in external audit do not assess the fate of professionals, presenting a gap to be fulfilled in theory.

scholarly journals PENGARUH INTEGRITAS, OBJEKTIVITAS, DAN KOMPETENSI AUDITOR INTERNAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN GAYA KEPEMIMPINAN DEMOKRASI SEBAGAI VARIABEL MODERASI PADA INSPEKTORAT JENDERAL KEMENTERIAN DALAM NEGERI

2019 ◽  
Vol 5 (1) ◽  
pp. 63
Author(s):  
Prihartono Prihartono ◽  
Theresia Theresia ◽  
Sekar Mayangsari
Keyword(s):  
Regression Analysis ◽  
Leadership Style ◽  
Positive Impact ◽  
Internal Audit ◽  
Positive Influence ◽  
Primary Data ◽  
Internal Auditor ◽  
Democratic Leadership ◽  
Independent Variables ◽  
Analysis Process

<p><em>This study aims to examine the effects of integrity, objectivity, and competence of internal auditor to the effectiveness of internal audit with the democratic leadership style as the moderating variable. This study uses primary data and obtained using a questionnaire instrument. The sample used in the study were 93 respondents who were the auditors of Inspectorate General Ministry of Internal Affairs. Statistical and analysis process using the moderated regression analysis to test whether the independent variables have a positive influence on the dependent variable and strengthen by the moderating variable. This study finds that integrity does not affect the effectiveness of the internal audit, while the democratic leadership style, objectivity, and competence have a positive impact on the effectiveness of the internal audit. The democracy leadership style is not proven to strengthen the integrity, objectivity, and competence effect toward the effectiveness of the internal audit.</em></p>

scholarly journals INTERNAL AUDIT EFFECTIVENESS IN THE INDONESIA PROPERTY INDUSTRY

2018 ◽  
Vol 3 (1) ◽  
pp. 38-46
Author(s):  
Antonius Siahaan ◽  
Rudy Tantono
Keyword(s):  
Listed Company ◽  
Internal Audit ◽  
Positive Relation ◽  
Internal Auditor ◽  
The Public ◽  
Stakeholder Support ◽  
Unrestricted Access ◽  
Independent Variable ◽  
Audit Effectiveness ◽  
Audit Standards

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.

scholarly journals The Acceptance of Government Resource Planning System Using UTAUT 2

2021 ◽  
Vol 17 (1) ◽  
pp. 1-19
Author(s):  
Muhardi Saputra ◽  
Berlian Maulidya Izzati ◽  
Jannatul Rahmadiani
Keyword(s):  
Information System ◽  
Business Processes ◽  
Resource Planning ◽  
Planning System ◽  
Primary Data ◽  
West Java ◽  
The Public ◽  
Independent Variables ◽  
Independent Variable ◽  
The Relationship

Government Resource Planning (GRP) system is a solution for managing all the resources that exist in government, namely people, technology, and business processes in it. This study aims to analyses how the acceptance of the Service and Licensing Information System for the Public (SIMPATIK) in the Investment Board and Integrated Licensing (DPMPTSP) of West Java Province. This study uses UTAUT 2 model that consist of six independent variables and two dependant variables. The relationship between the independent variable and the dependent variable is moderated by age, gender, and experience variables. The data used are primary data obtained from distributing questionnaires online to 42 DPMPTSP employees that using SIMPATIK. The hypothesis was tested with the SmartPLS and SPSS applications. The results show from a total of 14 hypotheses there are 3 hypotheses that have a significant or acceptable effect, while 11 other hypotheses are not significant or cannot be accepted.

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