scholarly journals INTERNAL AUDIT EFFECTIVENESS IN ZAKAT INSTITUTION FROM PERSPECTIVE OF AUDITEE

2018 ◽  
Vol 17 (3) ◽  
pp. 17
Author(s):  
Noraini Shamsuddin ◽  
Ju Anizai Zaini ◽  
Nazifah Mustaffha ◽  
Norhanizah Johari
Keyword(s):  
Internal Audit ◽  
Structured Interview ◽  
Management Support ◽  
Organizational Status ◽  
Factors Affecting ◽  
Two Factors ◽  
Close Cooperation ◽  
Administrative Units ◽  
Audit Effectiveness ◽  
Main Factor

Internal audit function (IAF) is one of the most important meanings for management to confirm and verify the compliance of administrative units in the financial and administrative policies, legislations, financials and administrative systems as well as the adoption of public policies. IAF also helps in running an organization more efficiently and effectively to increase stakeholders’ value. Moreover, with growing size and attention given to the zakat institutions in the recent years, it has made an increase importance of IAF. Due to the importance of IAF, this paper aims to identify the perceived effectiveness of internal audit department (IAD) in zakat institutions (ZI) from auditees’ perspective to assist on close cooperation and necessary improvement in the IAF. To develop the understanding of the factors that lead to effectiveness of IAD, this paper used qualitative method which is semi-structured interview auditees from four selected ZIs in Malaysia. Each ZIs was represented by two auditees from two different department. There are two factors explored, namely organizational status and competency of IAD. The findings show that both factors are important to achieve the effectiveness of IAF. Additionally, most of the auditees (ZI1, ZI2 and ZI3) agreed that management support are the main factors affecting the IAD effectiveness. Meanwhile, ZI4 perceived that training is the main factor contributing to the same effectiveness. It is hoped that the findings are able to increase the awareness among ZI’s auditors and management to improve the IAD effectiveness in the future.        

scholarly journals KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH

2017 ◽  
Vol 20 (1) ◽  
pp. 33
Author(s):  
Hadi Mahmudah ◽  
Bambang Riyanto LS
Keyword(s):  
Control System ◽  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Positive Impact ◽  
Internal Audit ◽  
System Management ◽  
Management Support ◽  
Internal Control System ◽  
Audit Effectiveness

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.

scholarly journals Efektivitas Audit Internal Pada Perguruan Tinggi Negeri Di Provinsi Sumatera Utara

2020 ◽  
Vol 21 (2) ◽  
pp. 116-125
Author(s):  
Deliana Deliana ◽  
Abdul Rahman
Keyword(s):  
Internal Audit ◽  
Team Leader ◽  
State Universities ◽  
Top Management ◽  
Management Support ◽  
Top Management Support ◽  
North Sumatra ◽  
Audit Effectiveness

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 

scholarly journals The Effect of Competence, Objectivity and Internal Audit Quality The Effectiveness of Internal Audit with Senior Management Support As Variable Moderation

2019 ◽  
Author(s):  
Eki Novranggi ◽  
Sunardi .
Keyword(s):  
Empirical Study ◽  
Audit Quality ◽  
Internal Audit ◽  
Positive Influence ◽  
Senior Management ◽  
Management Support ◽  
Internal Auditors ◽  
Moderating Variables ◽  
Audit Effectiveness

The formulation of the problem in this study was the Influence of Competence, Objectivity and Internal Audit Quality toward the Internal Audit Effectiveness with Senior Management Support as Moderating Variables (Empirical Study on Banking in Ogan Ilir and Seberang Ulu, Palembang City, South Sumatra Province). The Objective of This study was to analyze the the influence of Competence, Objectivity and Internal Audit Quality toward the Internal Audit effectiveness with Senior Management Support as a Moderating Variable. This study was an associative study. The population used in this study was banks that have internal auditors. The sample in this study were 34 respondents.Thetechniquesofcollectingthedatawasquestionnaires.Hypothesis test used were multiple linea rregression and moderated regression analysis.The results of this study showed partially that competence has a positive influence on internal audit effectiveness,theobjectivityhasapositiveinfluenceontheinternalauditeffectiveness and internal audit quality has a positive influence on internal audit effectiveness,the senior management support could moderate the influence of internal audit quality on the internal audit effectiveness.. Simultaneously competence, objectivity and audit quality have a positive influence on the of internal audits effectiveness.

scholarly journals Factors affecting the internal audit effectiveness in local government institutions in Ghana

2021 ◽  
Vol 13 (4) ◽  
pp. 255-269
Author(s):  
Kofi Quampah Daniel ◽  
Salia Hussein ◽  
Fusheini Karim ◽  
Adoboe-Mensah Nicholas
Keyword(s):  
Local Government ◽  
Internal Audit ◽  
Factors Affecting ◽  
Government Institutions ◽  
Audit Effectiveness

THE EFFECT BETWEEN COORDINATION AND COOPERATION IN INTERNAL AUDITOR WITH EXTERNAL AUDITORS TO AN EFFECTIVENESS OF INTERNAL AUDIT: CASE STUDY ON A ROLE MANAGEMENT SUPPORT

2020 ◽  
Author(s):  
hendra poltak
Keyword(s):  
Internal Audit ◽  
Analysis Tool ◽  
Management Support ◽  
Internal Auditor ◽  
Internal Auditors ◽  
External Auditors ◽  
Pls Analysis ◽  
And Performance ◽  
Audit Effectiveness

The internal audit ineffectiveness is marked by the weakness of financial accountability. This research aimed to examine and provide determinants of the internal audit effectiveness at the Ministry of Maritime Affairs and Fisheries (KKP). The research sample consisted of 31 inter-nal auditors and 31 KKP employees. This research belongs to the explanatory research. The re- search questionnaire data to test hypotheses were analyzed with the Partial Least Squares (PLS) analysis tool. The results showed that the coordination and cooperation of internal auditors with external auditors had a positive effect on the effectiveness of internal audits. In addition, man-agement support was able to moderate the coordination and cooperation of internal auditors with external auditors on the effectiveness of internal audits. 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 objectives and performance.

Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management

2016 ◽  
Vol 32 (2) ◽  
pp. 160-176 ◽  
Author(s):  
Khaled Ali Endaya ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Multiple Regression ◽  
Internal Audit ◽  
Moderating Effect ◽  
Senior Management ◽  
Management Support ◽  
Internal Auditing ◽  
Internal Auditor ◽  
Content Type ◽  
The Impact ◽  
Audit Effectiveness

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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