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

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 The Relationship between Risk Management and Internal Audit Effectiveness at Local Government Level

2012 ◽  
Vol 3 (12) ◽  
pp. 389-396
Author(s):  
Mu’azu Saidu Badara
Keyword(s):  
Risk Management ◽  
Local Government ◽  
Review Paper ◽  
Local Level ◽  
Internal Audit ◽  
Internal Auditors ◽  
Local Government Level ◽  
The Relationship ◽  
Audit Effectiveness ◽  
Government Level

Risk management can play important role in ensuring objective achievement of organizations. Therefore, the aim of this paper is to examine the relationship between risk management and internal audit effectiveness at local government level. The paper is a literature review paper and the paper concluded that risk management can influence the effectiveness of internal auditors at local level. The paper needs to be validated empirically.

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 Impact of the Effective Internal Control System on the Internal Audit Effectiveness at Local Government Level

2013 ◽  
Vol 4 (1) ◽  
pp. 16-23 ◽  
Author(s):  
Mu’azu Saidu Badara
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Level ◽  
Internal Audit ◽  
Internal Auditors ◽  
Internal Control System ◽  
Local Government Level ◽  
Audit Effectiveness ◽  
Government Level

Effective internal control system plays an important role in ensuring objective achievement of organizations. Therefore, the aim of this paper is to examine the relationship between effective internal control system and internal audit effectiveness at local government level. The paper is a literature review paper and the paper concluded that effective internal control system can influence the effectiveness of internal auditors at local level. The paper needs to be validated empirically.

Pengukuran Kinerja dan Akuntabilitas Publik di Indonesia Studi Awal di Pemerintah Daerah

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Rusdi Akbar
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Institutional Isomorphism ◽  
Public Accountability ◽  
Factors Affecting ◽  
Government Institutions ◽  
And Performance ◽  
Factors Affecting Performance ◽  
Measurement Practices

This article presents initial findings about public accountability and performance measurement practices in Indonesian local government institutions. Moreover, this article provides accountability tools, content, and reason. In addition, factors affecting performance measurement practices, and indications of the existence of institutional isomorphism are also discussed.

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