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Disclosure, 2021 This study aims to examine the effect of internal auditor competence, internal auditor independence, and internal auditor size on the quality of internal audit auditors of SPI at PTN BLU in Indonesia and to examine whether there is a moderating effect of
Yudha Prawira +2 more
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JABE (Journal of Accounting and Business Education), 2022 This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura ...
Yohanes Cores Seralurin +4 more
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Environmental Control, Internal Auditor and Good University Governance [PDF]
E3S Web of Conferences, 2021 The Environmental control is essential for the achievement of organizational goals. Environmental control includes a management system, human resources, and information system.
Sukirman +7 more
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KARAKTERISTIK PROFESIONALISME AUDITOR INTERNAL DARI PERSPEKTIF TOKOH PEWAYANGAN KRESNA
Jurnal Akuntansi Multiparadigma, 2021 Abstrak – Karakteristik Profesionalisme Auditor Internal dari Perspektif Tokoh Pewayangan Kresna Tujuan Utama - Penelitian ini berupaya menelaah peran auditor internal dari perspektif tokoh pewayangan kresna.
Selina Fransisca
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METAMORFOSIS PERAN AUDITOR INTERNAL
Owner, 2023 Artikel ini bertujuan untuk menarasikan perubahan peran internal auditor dari satu periode ke periode berikutnya. Internal auditor merupakan salah satu mekanisme tata kelola yang dahulunya, keberadaan internal auditor sebagai watchdog. Namun, seiring dengan perkembangan lingkungan bisnis di masa sekarang, peran watchdog dianggap belum menjawab ...
Mega Risfa, Wiwik Lestari
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Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?
Jurnal Akuntansi dan Keuangan, 2021 The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL.
Helisa Noviarty +2 more
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Jurnal Akuntansi dan Auditing, 2016 The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta.
Dea Nurfika Sari, Haryanto Haryanto
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О некоторых фундаментальных факторах устойчивости системы корпоративного управления
Корпоративные финансы, 2018 Многоуровневые системы управления обладают рядом свойств, которые на первый взгляд могут выглядеть парадоксальными. Например, обогащение системы обратными связями не обязательно ведет к повышению устойчивости системы и может даже дестабилизировать ее ...
Zenkov Oleg
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FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS
Jurnal Akuntansi dan Auditing, 2015 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.
Adhista Cahya Mustika
doaj +1 more source
Reliance on the internal auditors’ work: experiences of Swedish external auditors [PDF]
Journal of Management Control, 2018 The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors
Daniela Argento +3 more
openaire +2 more sources