Abstract
This study aims to examine and analyze the influence of the Internal Audit Position on the Success of Risk Based Internal Audit, the influence of Top Management Commitment on the Success of Risk Based Internal Audit, the effect of Training on the Success of Risk Based Internal Audit, the Effect of Policy Framework on the Success of Risk Based Internal Audit, the Influence of the Communication Process. on the success of Risk Based Internal Audit, the Role of Risk Management Implementation in moderating the relationship between the Influence of Internal Audit Position, Top Management Commitment, Training, Policy Framework, and Communication on the Success of Risk Based Internal Audit.This research makes all inspectors who have a Functional Auditor Position Certificate at the district / city inspectorates in Aceh province as a population and sample. The results of this study indicate that the variables of internal audit position, top management commitment and application of risk management have no effect on the success of risk based internal audit. Meanwhile, training and policy framework variables have a positive and significant effect on the success of risk based internal audit. Communication variables were found to have no effect on the success of risk based internal audit.The moderating role of the risk management application variable is able to moderate the top management commitment, training and policy framework variables on the success of risk based internal audit. Meanwhile, the application of risk management does not moderate the influence variables of the internal audit position and communication variables on the success of risk based internal audit
Highlights
The application of accounting standards in government institutions in several regions has met these standards so as to gain the WTP opinion
The value of the PMR * KMP coefficient is 0.226. This value indicates that when the application of risk management increases by 1%, the effect of top management commitment on the success of risk based internal audit will increase by 22.6%
The value of the PMR * KK coefficient is -0.261. This value indicates that when the application of risk management increases by 1%, the effect of the policy framework on the success of risk based internal audit will weaken by 26.1%
Summary
The application of accounting standards in government institutions in several regions has met these standards so as to gain the WTP opinion. These standards require BPK-RI to plan and carry out audits. In order for BPK-RI to obtain adequate assurance, the financial statements are free from material misstatement. In accordance with Law No 1 of 2004 concerning the State Treasury, Article 58 states "In order to improve performance, transparency and accountability in the management of State finances, one of the units that conducts audits / checks and is responsible for government internal supervision and implementation of local government is the Government Internal Supervisory Apparatus (APIP). The findings and opinions of the BPK indicate that the function of the District / City Inspectorate APIP is still not effective in carrying out its supervisory function
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