scholarly journals PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIVITAS, DAN MOTIVASI TERHADAP KUALITAS HASIL PEMERIKSAAN AUDITOR INSPEKTORAT PROVINSI KALIMANTAN TENGAH

2018 ◽  
Vol 17 (2) ◽  
pp. 86-99
Author(s):  
Boby Segah
Keyword(s):  
Organizational Performance ◽  
Internal Audit ◽  
Intellectual Ability ◽  
Regional Government ◽  
Internal Auditor ◽  
Central Kalimantan ◽  
Internal Auditors ◽  
Efficiency And Effectiveness ◽  
The Government

The audit organization in Indonesia is divided into two, namely the Government External auditor conducted by the Supreme Audit Agency (BPK) and the Government Internal Auditor or better known as the Internal Controller of the Government (APIP). The function of the internal auditor is to carry out an internal audit function which is an independent appraisal function within an organization to test and evaluate the organization's activities undertaken. In addition, internal auditors are also expected to contribute more to improving efficiency and effectiveness in order to improve organizational performance. One of the units conducting an audit/examination of the Regional Government is the Regional Inspectorate. The Inspectorate Auditor of Central Kalimantan Province only conducts an examination in the form of a review of the Local Government Financial Statements to provide limited confidence in the quality of the Regional Financial Report not the opinion or opinion on the Financial Statement, but only the recommendation. This is stated in the Minister of Home Affairs Regulation No. 4 of 2008. The Auditor at the Inspectorate of Central Kalimantan Province is a government internal auditor with the same examination object each examination period, it will appear familiarity between the auditor with the object of examination. The emerging familiarity can lead to the independence of the auditor being disrupted so that the quality of the examination results decreases. The Inspectorate Auditor of Central Kalimantan Province conducts an examination based on the belief that he will gain personal pleasure, such as the enjoyment of improving intellectual ability.

scholarly journals DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)

2018 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
Irfan Zamzam ◽  
Suriana AR Mahdi
Keyword(s):  
Career Path ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Professional Expertise ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Top Management Support ◽  
Quality Of Work

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.

scholarly journals DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara)

2018 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
Irfan Zamzam ◽  
Suriana AR Mahdi
Keyword(s):  
Career Path ◽  
Internal Audit ◽  
Top Management ◽  
Management Support ◽  
Professional Expertise ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Top Management Support ◽  
Quality Of Work

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.

Internal audit quality: perceptions of Tunisian internal auditors an explanatory research

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aida Krichene ◽  
Emna Baklouti
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Access To Information ◽  
Quality Model ◽  
Internal Auditor ◽  
Content Type ◽  
Internal Auditors ◽  
External Auditor ◽  
The Relationship

Purpose The purpose of this study is to understand how internal auditors perceive the internal audit quality and to highlight the different profiles of internal auditors based on their perception of internal audit quality determinants. Design/methodology/approach The authors’ methodological approach is based on the submission of a self-administered questionnaire. The final sample consists of 104 internal auditors. The first stage of the study is in the lead of a certified public accountants (CPA), which highlights seven factors of the internal audit quality. The second step is a confirmatory factor analysis (CFA) that allowed the authors to validate the model proposed by the CPA. Finally, the authors carry out a typological analysis of the auditors according to their way of perceiving the factors extracted by the CPA. Findings The authors’ model, validated by the CFA, shows that the knowledge of the internal auditor, the independence of reporting, compliance with professional standards of internal audit, the relationship with the external auditor, the personal relationship of the internal auditor, the access to information and the field of intervention of the internal auditor have a positive association with the internal audit quality but with a different degree of significance. For example, the field of intervention of the internal auditor and the access to information explain better the internal audit quality. However, the knowledge of the internal auditor and the relationship with the external auditor are not significant to explain the internal audit quality. From the hierarchical cluster analysis, four groups of internal auditors emerged: the autonomous, the perfectionists, the rigorous ones and the objectives. Originality/value In offering these findings, the paper contributes to the existing internal audit literature by introducing evidence from an emerging country, namely, Tunisia, of the internal audit quality model. In addition, the authors proposed a new measure to the internal audit quality model which is the use of the work of the internal auditor by the external auditor. This study is also interesting to managers and professional internal audit organizations in recognizing the characteristics of the quality of the internal audit and advance reflections on the effectiveness of internal audit practices. The authors’ study proposes a typology of certified internal auditors through their perceptions of the quality of the internal audit while taking into account the specificities of the Tunisian audit market. This provides insights to managers and audit committees on the measures necessary to ensure the relevance of the internal audit work within their companies.

Internal auditor communications: an experimental investigation of managerial perceptions

2019 ◽  
Vol 34 (4) ◽  
pp. 462-485 ◽  
Author(s):  
Maia Farkas ◽  
Rina Hirsch ◽  
Julia Kokina
Keyword(s):  
Internal Audit ◽  
Audit Report ◽  
Communication Mode ◽  
Internal Auditor ◽  
Content Type ◽  
Internal Auditors ◽  
Root Cause ◽  
Report Quality ◽  
Managerial Perceptions

Purpose The purpose of this paper is to examine potential determinants of management’s agreement with internal auditor recommendations of an interim assurance engagement. Design/methodology/approach The experiment involved a 2 × 2 × 2 design with internal auditor gender, mode of communication and root cause variables randomly assigned to 228 experienced managers. Findings When the internal auditor includes a root cause for an identified deficiency in an internal audit report, management perceptions of the quality of that report improve. The gender of the internal auditor who communicates the audit finding with management does not significantly impact management’s perceptions. Additionally, communicating the internal audit report via e-mail instead of videoconference results in improved managerial perceptions of the quality of the internal auditor. While improvements in perceptions of internal auditor quality lead to greater agreement with internal auditor recommendations, improvements in perceptions of report quality lead to greater implementation of internal-auditor-recommended remediation strategies. Research limitations/implications The operationalization of the manipulated variables of interest (communication mode, gender and root cause) may limit the generalizability of the study’s results. Practical implications The paper includes managerial implications for internal auditors’ choice of communication mode and inclusion of a root cause in interim internal audit reports. Originality/value This study provides evidence on the factors that could improve management’s perceptions of internal auditors’ work. The findings can help organizations, such as the Institute of Internal Auditors, to better understand how to address the needs of those who communicate with internal auditors.

scholarly journals Examining CAATTs Implementation by Internal Auditors in the Public Sector

2017 ◽  
Vol 1 (2) ◽  
pp. 50-56
Author(s):  
Aidi Ahmi ◽  
Siti Zabedah Saidin ◽  
Akilah Abdullah
Keyword(s):  
Public Sector ◽  
Internal Audit ◽  
State Level ◽  
Maintenance Cost ◽  
Computer Assisted ◽  
Successful Implementation ◽  
Internal Auditors ◽  
The Public ◽  
Efficiency And Effectiveness ◽  
The Government

Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.

scholarly journals PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 527
Author(s):  
Andini Anjali ◽  
Jenny Morasa ◽  
Stanley Kho Walandouw
Keyword(s):  
Data Collection ◽  
Internal Audit ◽  
Internal Auditor ◽  
Research Results ◽  
Internal Auditors ◽  
The Government ◽  
Financial Administration ◽  
Monitoring Performance

The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.

scholarly journals العوامل المؤثرة على استقلالية وموضوعية التدقيق الداخلي دراسة ميدانية على واقع المؤسسات الحكومية في كرميان

2017 ◽  
Vol 3 (4) ◽  
pp. 245
Author(s):  
Soran Mohammed Amin Habeeb ◽  
Honar Mohammed Mohammed Amin ◽  
Peshkawt Abdullah Abdulkarim
Keyword(s):  
Internal Audit ◽  
Point Of View ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Government Institutions ◽  
The Government ◽  
Specialized Team

The Research aims at identifying the factors that affect the Independence and Objectivity of the Internal Auditor by Analyzing the Factors and the variables that constitute them, in addition to surveying the society of the study on the availability of these factors among the internal auditors in the government institutions of the Garmain administration.   Study findings: 1 - The conditions of independence and objectivity of the internal auditor are not available from the point of view of the categories covered by the research based on the results of the research. 2 - There are obstacles to provide the conditions of independence and objectivity of the internal auditor, which indicates the agreement of the sample members on the availability of constraints to provide the conditions of independence and objectivity of the internal auditor. 3. In most cases, there is competition among the accountants to act as an internal auditor, leading to the administration's support in imposing its hegemony on the internal auditors. 4. A specialized team of internal auditors who have the skills, knowledge and specialization to enable them to perform their work independently and objectively is not provided.       Study recommendations: 1 - Focus on the appointment of the auditor by a higher body of the Director based on competencies. 2 - Work to be isolated internal auditor by a higher body of the Director to prevent it from affecting the independence and objectivity. 3 - Interest in the development of special frameworks as an exam to compete for the position of internal auditor. 4. To force the management of institutions not to impose restrictions on the scope of the internal audit.

scholarly journals A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

2020 ◽  
Vol 12 (1(I)) ◽  
pp. 22-26
Author(s):  
Khoirul Aswar ◽  
Ermawati ◽  
Meilda Wiguna ◽  
Eka Hariyani
Keyword(s):  
Audit Quality ◽  
Code Of Ethics ◽  
Internal Audit ◽  
Accounting Education ◽  
Public Accounting ◽  
Internal Auditor ◽  
Accounting Firm ◽  
Internal Auditors ◽  
The Government ◽  
Big Four

This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity, professional commitment on audit quality. Therefore, this study contributes to FDSA of Java Provinces to carry out the functions and duties of government internal auditor based on the GIOE codes and ethics and standards.

scholarly journals MODEL PENGUKURAN KUALITAS AUDIT INTERNAL

2017 ◽  
Vol 17 (3) ◽  
pp. 299
Author(s):  
Ida Rosnidah
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
State Enterprises

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until  now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work  in  inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

scholarly journals Prispevek notranjega revizorja k izboljšavam v organizaciji

2021 ◽  
Author(s):  
Tatjana Habjan
Keyword(s):  
Success Factors ◽  
Supervisory Board ◽  
Internal Audit ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Making Sense ◽  
Efficiency And Effectiveness ◽  
The Right ◽  
Resource Function

The Slovenian economy did not sufficiently recognize and use the internal audit function. This is largely true for that part of the economy where internal audit is not legally defined as a key function. However, in the world, it is the internal auditor who also helps the organization in the field of making sense of values, the importance of competencies and introducing changes. These are the elements that affect the size and distance of risks and opportunities. One of the key success factors is employees. The organization needs to have the right people in the right place. Be it middle, senior management or professionals such as internal auditors. Among other things, the pandemic showed how the Human resource function influences the long-term success of the organization through the right and timely selection of personnel. Nevertheless, in all my many years of practice, I have never managed to get the management and then the supervisory board to accept the proposal that the human resources function and its efficiency and effectiveness be included in the annual internal audit plan.

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