Auditors’ and auditees’ perception on the internal audit quality
The purpose of this study is to examine the influence of audit planning, fieldwork audit, audit reporting, follow-up action of the audit results, the auditor team competence, and independence of the auditor team on the internal audit quality at the General inspectorate of the Ministry of Finance, In...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2016-11-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9513.pdf
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| _version_ | 1811298854844235776 |
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| author | Kartika Djati Rahmawati Payamta Lia Uzliawati |
| author_facet | Kartika Djati Rahmawati Payamta Lia Uzliawati |
| author_sort | Kartika Djati |
| collection | DOAJ |
| description | The purpose of this study is to examine the influence of
audit planning, fieldwork audit, audit reporting, follow-up
action of the audit results, the auditor team competence,
and independence of the auditor team on the internal
audit quality at the General inspectorate of the Ministry
of Finance, Indonesia.
The study uses a research instrument in the form of a
questionnaire which is submitted to the auditor team of
the Inspector General and the head of office as the
auditee in the Ministry of Finance. We also conducted
interviews with senior auditors at the General
Inspectorate and officials as the auditee at the Ministry
of Finance. The sample is analysed by multiple
regression analysis.
The results show that the internal audit quality according
to the auditor team perception is affected by audit
planning, audit reporting, and auditor team competence.
Fieldwork audit, follow-up action of the audit results, and
the independence of the auditor team do not affect the
internal audit quality. From the auditee’s perception, the
internal audit quality is affected by audit planning,
fieldwork audit, and the competence of the auditor team.
Meanwhile, the reporting of audit results, the follow-up
action of the audit results, and the independence of the
auditor team do not affect the internal audit quality at the
General inspectorate of the Ministry of Finance. |
| first_indexed | 2024-04-13T06:26:21Z |
| format | Article |
| id | doaj.art-7c14145f62c04bc58cf211b5c69db17f |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-04-13T06:26:21Z |
| publishDate | 2016-11-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-7c14145f62c04bc58cf211b5c69db17f2022-12-22T02:58:23ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012016-11-01121431246125210.20869/AUDITF/2016/143/12469513Auditors’ and auditees’ perception on the internal audit qualityKartika Djati0Rahmawati1Payamta2Lia Uzliawati3 " The Faculty of economics and Business Sebelas Maret University, Surakarta, Indonesia The Faculty of economics and Business Sebelas Maret University, Surakarta, Indonesia The Faculty of economics and Business Sebelas Maret University, Surakarta, Indonesia The purpose of this study is to examine the influence of audit planning, fieldwork audit, audit reporting, follow-up action of the audit results, the auditor team competence, and independence of the auditor team on the internal audit quality at the General inspectorate of the Ministry of Finance, Indonesia. The study uses a research instrument in the form of a questionnaire which is submitted to the auditor team of the Inspector General and the head of office as the auditee in the Ministry of Finance. We also conducted interviews with senior auditors at the General Inspectorate and officials as the auditee at the Ministry of Finance. The sample is analysed by multiple regression analysis. The results show that the internal audit quality according to the auditor team perception is affected by audit planning, audit reporting, and auditor team competence. Fieldwork audit, follow-up action of the audit results, and the independence of the auditor team do not affect the internal audit quality. From the auditee’s perception, the internal audit quality is affected by audit planning, fieldwork audit, and the competence of the auditor team. Meanwhile, the reporting of audit results, the follow-up action of the audit results, and the independence of the auditor team do not affect the internal audit quality at the General inspectorate of the Ministry of Finance. http://revista.cafr.ro/temp/Article_9513.pdf Internal audit qualityauditor team perceptionauditee perceptionGeneral Inspectorate of the Ministry of Finance of Indonesia. |
| spellingShingle | Kartika Djati Rahmawati Payamta Lia Uzliawati Auditors’ and auditees’ perception on the internal audit quality Audit Financiar Internal audit quality auditor team perception auditee perception General Inspectorate of the Ministry of Finance of Indonesia. |
| title | Auditors’ and auditees’ perception on the internal audit quality |
| title_full | Auditors’ and auditees’ perception on the internal audit quality |
| title_fullStr | Auditors’ and auditees’ perception on the internal audit quality |
| title_full_unstemmed | Auditors’ and auditees’ perception on the internal audit quality |
| title_short | Auditors’ and auditees’ perception on the internal audit quality |
| title_sort | auditors and auditees perception on the internal audit quality |
| topic | Internal audit quality auditor team perception auditee perception General Inspectorate of the Ministry of Finance of Indonesia. |
| url |
http://revista.cafr.ro/temp/Article_9513.pdf
|
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