FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS
This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Provin...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Diponegoro
2015-04-01
|
| Series: | Jurnal Akuntansi dan Auditing |
| Subjects: | |
| Online Access: | https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860 |
| _version_ | 1811317005414825984 |
|---|---|
| author | Adhista Cahya Mustika |
| author_facet | Adhista Cahya Mustika |
| author_sort | Adhista Cahya Mustika |
| collection | DOAJ |
| description | This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor. However, this study found that auditee support has no effect on internal audit effectiveness. |
| first_indexed | 2024-04-13T12:00:24Z |
| format | Article |
| id | doaj.art-6a4c62adccad42109250351bab775960 |
| institution | Directory Open Access Journal |
| issn | 1412-6699 2549-7650 |
| language | English |
| last_indexed | 2024-04-13T12:00:24Z |
| publishDate | 2015-04-01 |
| publisher | Universitas Diponegoro |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing |
| spelling | doaj.art-6a4c62adccad42109250351bab7759602022-12-22T02:47:48ZengUniversitas DiponegoroJurnal Akuntansi dan Auditing1412-66992549-76502015-04-011228910910.14710/jaa.v12i2.1386010601FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESSAdhista Cahya Mustika0Universitas DiponegoroThis study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor. However, this study found that auditee support has no effect on internal audit effectiveness.https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860Internal audit effectiveness, competence, independence, auditee support, relationship between internal and external auditors. |
| spellingShingle | Adhista Cahya Mustika FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS Jurnal Akuntansi dan Auditing Internal audit effectiveness, competence, independence, auditee support, relationship between internal and external auditors. |
| title | FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS |
| title_full | FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS |
| title_fullStr | FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS |
| title_full_unstemmed | FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS |
| title_short | FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS |
| title_sort | factors affecting the internal audit effectiveness |
| topic | Internal audit effectiveness, competence, independence, auditee support, relationship between internal and external auditors. |
| url | https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860 |
| work_keys_str_mv | AT adhistacahyamustika factorsaffectingtheinternalauditeffectiveness |