FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS

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...

Full description

Bibliographic Details
Main Author: Adhista Cahya Mustika
Format: Article
Language:English
Published: Universitas Diponegoro 2015-04-01
Series:Jurnal Akuntansi dan Auditing
Subjects:
Internal audit effectiveness, competence, independence, auditee support, relationship between internal and external auditors.
Online Access:https://ejournal.undip.ac.id/index.php/akuditi/article/view/13860
id doaj-6a4c62adccad42109250351bab775960
record_format Article
spelling doaj-6a4c62adccad42109250351bab7759602020-11-24T22:28:19ZengUniversitas 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.
collection DOAJ
language English
format Article
sources DOAJ
author Adhista Cahya Mustika
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.
author_facet Adhista Cahya Mustika
author_sort Adhista Cahya Mustika
title FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS
title_short 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_sort factors affecting the internal audit effectiveness
publisher Universitas Diponegoro
series Jurnal Akuntansi dan Auditing
issn 1412-6699
2549-7650
publishDate 2015-04-01
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.
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
_version_ 1725746766834302976

Similar Items