BibTex Citation Data :
@article{JAA13860, author = {Adhista Mustika}, title = {FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS}, journal = {JURNAL AKUNTANSI DAN AUDITING}, volume = {12}, number = {2}, year = {2015}, keywords = {Internal audit effectiveness, competence, independence, auditee support, relationship between internal and external auditors.}, abstract = { 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. }, issn = {2549-7650}, pages = {89--109} doi = {10.14710/jaa.12.2.89-109}, url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860} }
Refworks Citation Data :
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.
Article Metrics:
Last update:
Last update: 2025-05-30 01:04:11
Government accrual-based accounting standards implementation in Indonesia: The role of local government internal audit
Exploring the antecedents of internal auditors' voice in environmental issues: Implications from China
STRENGTHENING INTERNAL AUDIT AT PUBLIC COMPANIES TO IMPROVE THE QUALITY OF FINANCIAL STATEMENTS: A CASE STUDY OF HANOI STOCK EXCHANGE, VIETNAM
Quality of internal auditing in the public sector perspectives from the bulgarian and international context
The effect of electronic management in improving the quality of internal audit through developing the performance of internal auditor: An empirical study in the Jordanian insurance companies
Mapping of internal audit research: a post-Enron structured literature review
Internal audit function characteristics and the quality of internal control systems: Moderating the effect of enterprise resource planning system maturity
The mediating role of whistleblowing practice between types of audit and effectiveness of public sector audit
Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks
Corporate governance in India and some selected Gulf countries
Internal audit effectiveness: operationalization and influencing factors
Determinants of Internal Control Compliance in Public Organizations; Using Preventive, Detective, Corrective and Directive Controls
Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman
An examination of the impact of compliance with internal audit standards on financial reporting quality: Evidence from Saudi Arabia
M&a open innovation, and its obstacle: A case study on GCC region
A revamp of the internal quality auditing process
Conceptualising the interaction among organisational factors towards internal control quality
Internal auditing in the public sector: a systematic literature review and future research agenda
Characteristics of information communication technology and audit practices: evidence from India
Factors affecting the internal auditors’ effectiveness in the Jordanian public sector: The moderating effect of task complexity
The relationship between social interactions, trust, business network, external knowledge access, and performance: A study of SMEs in Ghana
Valuation of the internal audit mechanisms in the decision support department of the local government organizations using mathematical programming
Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality
Corporate governance and internal audit: an institutional theory perspective
Important factors influencing the effectiveness of Kuwait State Audit Bureau (KSAB)
Editorial Office of Jurnal Akuntansi dan Auditing, Department of AccountingFaculty of Economics and Business, Diponegoro UniversityJalan Prof. Soedarto, SH, Tembalang Semarang, Central Java, Indonesia 50275Telp.: +62 24-76486843Email: jaa@live.undip.ac.id
