Internal auditors role indicators and their support of good governance

Sri Rahayu,Yudi Yudi,Rahayu Rahayu,Collins G Ntim

doi:10.1080/23311975.2020.1751020

Sri Rahayu, Yudi Yudi + Show 2 more

Open Access

https://doi.org/10.1080/23311975.2020.1751020

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Abstract

The study aimed to develop indicators to measure the implementation of a new model for internal auditors in government organizations and their support of good public governance. Data was collected ...

Highlights

Government performance can be measured in various ways, including economic development and the growth of new businesses and new jobs (Ruzzene, 2016), GDP, poverty, and economic independence Sri Rahayu ABOUT THE AUTHORSri Rahayu, as a Lecturer at Accounting Department, University of Jambi, Indonesia
This role can continue to be developed through further research so that an internal auditor role model can be obtained in improving good governance, especially in government organizations
Indicators of the new model application for the role of government internal auditor The basic assumption of whether or not a factor analysis can be used is that the matrix data must have a good correlation

Summary

Introduction

Sri Rahayu, as a Lecturer at Accounting Department, University of Jambi, Indonesia. Field of Research is occupied is government accounting. One focus of research that is explored at this time is the Field of Internal Audit, especially in Government Organizations. The results of this article can contribute to the development of government accounting research to see the role of internal auditors more comprehensively (watchdogs, consultants and catalysts). This role can continue to be developed through further research so that an internal auditor role model can be obtained in improving good governance, especially in government organizations

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