This mixed-methods study, employing correlation analysis, investigated the impact of the internal quality assurance (IQA) system at a leading university in Indonesia. Drawing on data from Internal Quality Audits (AMI) conducted across eleven faculties and institutional units, the research aimed to evaluate institutional performance and identify areas for enhancement. Using a four-point rating scale, descriptive analysis revealed the highest mean scores in Mission (3.86), Governance and Leadership (3.86), Education (3.82), and Finance, Facilities, and Technology (3.77). These findings indicate institutional strengths in strategic direction, organizational performance management, and resource sustainability. Analysis at the faculty level revealed notable variations. For instance, overachievement was observed in specific units (e.g., FBSB, FIPP) and particular selection criteria (e.g., FISHIPOL – Teaching), while the PPGPPI Directorate achieved maximum scores across all indicators. Conversely, lower mean scores were recorded for Community Service (3.58) and Tri Dharma Outputs (3.41), both rated "Very Good," suggesting potential shortcomings in external engagement and research impact. Pearson bivariate correlation analysis identified two primary clusters of significant positive correlations: one among strategic, governance, financial, and output indicators (r = 0.887–0.944; p < 0.01), and another among supporting academic dimensions. The study contributes empirically grounded insights to inform quality policy development. It recommends implementing benchmarking of best practices to enhance community engagement and establishing continuous professional development programs for faculty to strengthen overall institutional quality.

ABSTRACT This study investigates the impact of internal auditors’ digital skills on the quality of internal audit missions in Moroccan companies. As digital transformation reshapes the business environment, auditors are increasingly required to possess competencies beyond traditional accounting knowledge. The research examines key variables including data analytics proficiency, cybersecurity awareness, ERP/IT systems mastery, digital communication, and automation literacy, identified through a comprehensive literature review and exploratory interviews with internal audit managers from Moroccan listed companies. Data were collected from 120 internal auditors through a structured questionnaire administered to professionals registered with relevant Moroccan professional bodies. Data analysis was conducted using linear regression in SPSS. The results reveal that digital skills, particularly data analytics proficiency and ERP/IT systems mastery, exert a significant and positive influence on internal audit quality. These findings underscore the growing necessity for Moroccan companies to integrate digital skills development into their internal audit training programs.

This study aims to analyze the effect of Management Support, Internal Control, and Accounting Information System on Internal Audit Quality in bakery-sector SMEs in Jakarta. A quantitative approach was employed using primary data collected through questionnaires distributed to SME owners and managers. Data analysis techniques included validity and reliability tests, classical assumption tests, and multiple linear regression analysis comprising t-test, F-test, as well as correlation and determination coefficients. The results indicate that Management Support, Internal Control, and Accounting Information System each have a positive and significant effect on Internal Audit Quality. Among these variables, Management Support shows the most dominant influence. Simultaneously, all independent variables significantly affect Internal Audit Quality, and the regression model is considered appropriate. The correlation coefficient reflects a strong relationship, while the coefficient of determination indicates that a substantial proportion of the variation in Internal Audit Quality can be explained by the proposed model. These findings highlight the strategic role of managerial commitment, effective internal control, and adequate accounting information system in enhancing the quality of internal audits within SMEs.

This study aims to examine how auditor competence, supervisory independence, and internal control systems influence internal audit quality and fraud prevention in Indonesia's public sector, with particular focus on the moderating role of auditor integrity in shaping the effectiveness of these oversight mechanisms. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), this study analyzes data from 53 auditors at the Buleleng Regency Inspectorate to test six direct relationships and six moderating effects of auditor integrity on internal audit quality and fraud prevention. The study reveals three key findings. First, all direct effects prove significant: internal control systems emerge as the strongest predictor of internal audit quality (β=0.431, p<0.001), while auditor competence most powerfully influences fraud prevention (β=0.408, p=0.001). Second, auditor integrity exhibits complex and counterintuitive moderation patterns: it negatively moderates the competence-audit quality relationship (β=-0.264, p=0.034) and independence-audit quality relationship (β=-0.095, p=0.029), indicating compensatory mechanisms or contextual pressures in corrupt environments. Third, integrity does not moderate any relationships with fraud prevention nor internal control system relationships with either outcome, revealing that fraud prevention is more heavily determined by structural factors than individual ethical characteristics.

Healthcare services are a crucial sector that requires effective strategic and operational management to meet public needs. Klinik Biddokkes Polda Lampung faces challenges in maintaining patient loyalty, as reflected in the retention rate of only 57% of total patients in 2025. This phenomenon indicates a gap between patients’ expectations of service quality and the actual experience received, as well as the lack of positive word of mouth. This study aims to analyze the effect of service quality and word of mouth on patient loyalty at Klinik Biddokkes Polda Lampung. A quantitative research method was employed using multiple linear regression analysis. The population consisted of clinic patients, with samples selected through purposive sampling. Data were collected through patient satisfaction surveys, internal quality audits, and structured questionnaires, then analyzed using validity and reliability tests, t-test, F-test, and coefficient of determination (R²). The results show that service quality significantly affects patient loyalty with a significance value of 0.028, while word of mouth has a stronger influence with a significance value of 0.000. The F-test indicates that both variables simultaneously have a significant effect on patient loyalty, with an F-value of 38.506 and a significance of 0.000. The R² value of 0.443 demonstrates that 44.3% of the variation in patient loyalty can be explained by service quality and word of mouth, while the remaining 55.7% is influenced by other factors outside the research model. In conclusion, patient loyalty at Klinik Biddokkes Polda Lampung is influenced by both service quality and word of mouth, with word of mouth being the dominant factor. Therefore, strategies to enhance patient loyalty should be integrated by improving consistent service quality and strengthening communication and positive patient experiences to generate sustainable recommendations.

This study examines how a network-governance approach can enhance internal audit quality within public procurement systems, with comparative evidence from the Egyptian public sector. Public procurement environments are characterized by high complexity, fragmented accountability, and elevated corruption and compliance risks, which often limit the effectiveness of traditional, hierarchically oriented internal audit functions. To address this gap, the study develops a network-governance framework that emphasizes inter-organizational coordination, information sharing, and relational accountability among internal audit units, procurement entities, oversight bodies, and regulatory institutions. Using a mixed-method research design, the study combines comparative institutional analysis, structured interviews with internal auditors and procurement officials, and empirical assessment of audit quality indicators across selected public-sector organizations. The findings indicate that stronger governance networks—reflected in formal coordination mechanisms, shared audit platforms, and collaborative oversight arrangements—are significantly associated with improved internal audit independence, risk coverage, and audit effectiveness in public procurement processes. The study contributes to the literature by extending internal audit quality research beyond firm-level determinants to a system-level, network-based perspective, and offers policy-relevant insights for strengthening public-sector audit governance in emerging economies, particularly in contexts characterized by institutional complexity and procurement-related risk.

Nowadays, artificial intelligence (AI) has experienced a remarkable resurgence of interest in the business world due to its ability to perform tasks traditionally carried out by humans, replicating cognitive capacities and professional judgment through machines and computers. This technological advancement, now in its golden age, enables organizations to respond to rapidly evolving market demands, achieve competitive advantages, and ensure long-term sustainability. Consequently, managers are increasingly adopting AI tools to integrate them into their organizational processes and decision-making activities. Internal auditing, as a key function within organizations, has been profoundly affected by this technological revolution, experiencing significant transformations through the automation of audit processes, expansion of its scope, reduction of processing times, and, ultimately, improvement in audit quality. The present article aims to theoretically explore how AI techniques contribute to enhancing the quality of internal auditing, relying on the Resource-Based View (RBV) framework as a guiding theoretical framework. Specifically, it identifies five explanatory dimensions through which AI supports auditing practices: task automation, document processing and analysis, risk and fraud detection, communication of results, and the reduction of human errors. Each dimension represents a critical pathway through which AI can increase audit efficiency, accuracy, and overall effectiveness. Furthermore, the competence of internal auditors is introduced as a moderating variable, as it conditions the extent to which these technological contributions can be effectively utilized and translated into meaningful improvements in audit performance. By highlighting the interaction between technological resources and human expertise, this study emphasizes the strategic value of integrating AI within internal auditing practices.

This study aims to examine the influence of independence, objectivity, and auditee attributes on internal audit quality, with cognitive style as a moderating variable. The focus of this research is on internal auditors in Public Service Agency (BLU) universities in Indonesia. The study leverages attribution theory, which explains behavior based on internal and external factors, to analyze auditor characteristics. Using a sample of 180 auditors from various BLU universities, the research applies moderated regression analysis to explore the interaction between cognitive style (field-dependent vs. field-independent) and key audit factors in determining internal audit quality. The results show that independence has an effect on the quality of internal audit while objectivity and audity attributes have no effect on the quality of internal audit. Cognitive style moderates the influence of audity attributes on the quality of internal audits while cognitive styles are unable to moderate the influence of independence and objectivity on the quality of internal audits. The findings contribute to a deeper understanding of the determinants of internal audit quality in the context of higher education institutions in Indonesia.

The issuance of Permendikbudristek Number 53 of 2023 marks a paradigm shift in higher education quality assurance from a compliance-based approach to an outcome-based approach. Although it provides greater flexibility and autonomy, this policy also poses challenges in the form of differences in regulatory interpretation, inconsistencies in standards, and the persistent perception that the Internal Quality Assurance System (SPMI) is an administrative burden, especially for universities that are not yet ready to adapt. This community service activity aims to assist the Mitra Gama Institute of Technology (ITMG) in responding to the transition of quality assurance policies in a strategic and applicable manner. The implementation method used a Participatory Action Learning approach, which included an analysis of gaps in SPMI implementation, dissemination of policy perceptions, technical workshops on updating SPMI documents, and internal quality audit simulations to ensure the implementation of the PPEPP cycle. The results of the activity showed a significant increase in participants' understanding of the concept of output-based quality assurance. The percentage of participants who understood the difference between compliance-based and outcome-based approaches increased from 35% before the activity to 90% after the dissemination and workshop. In addition, the perception that the Internal Quality Assurance System (SPMI) was an administrative burden decreased dramatically, from 65% before the activity to 10% after the activity. These findings were reinforced by the increased ability of the quality team to close the PPEPP cycle through the formulation of concrete and measurable corrective actions. Overall, this activity was effective in strengthening the foundation of an adaptive, outcome-oriented internal quality assurance system that supports continuous quality improvement at ITMG.

In general, higher education institutions in Indonesia continue to face challenges in accurately mapping risks identified through Internal Quality Audits (IQA), resulting in limited collective management awareness of risk-based operations. Specifically, this study highlights that similar conditions persist in Cikarang, West Java, where risk identification and control processes remain insufficiently integrated into institutional quality improvement strategies. Although routine audit findings are successfully collected, the subsequent follow-up process is often unstructured and fails to prioritize the most crucial improvements. This research addresses these challenges by developing an application. Digital system adapted from the Hazard Identification, Risk Assessment, and Risk Control (HIRARC) methodology. That enables managers to collaboratively determine the risk level associated with each finding. The system also facilitates the categorization of findings based on the urgency of required corrective actions and prioritization for subsequent mitigation efforts. This application is designed to facilitate the conversion of every evaluation finding into a measurable risk score. The primary objective of this system is to deliver comprehensive visualization and mapping of risks through a collaborative process, enabling groups to identify the impact of each finding, conduct analysis and discussion to determine probability, exposure, and consequence, and classify the results into categories of very high risk, high risk, substantial risk, moderate risk, or low risk.

State-owned enterprises (SOEs) play a vital role in an economy, providing essential goods and services to citizens. However, they often face governance, transparency, and accountability challenges, leading to poor performance and waste of public resources. Thus, we examine the role of internal auditing in adding value to performance improvement in Ghana’s SOEs. We employ quantitative and cross-sectional survey designs to collect data from 1150 internal auditors across the SOEs and utilize macro-process modeling to analyze the data. We identify four indicators of internal auditing as value addition: internal audit effectiveness, quality, independence and resources; they have strong significant positive relationships with performance improvement (organizational performance and governance and accountability). However, these relationships are negatively moderated by organizational complexity (structural, process and systemic). We provide empirical evidence on the nuanced interplay between internal auditing, organizational complexity, and performance improvement in the context of Ghana’s SOEs, offering actionable insights for policymakers and practitioners to enhance governance and performance in emerging economies. Our findings underscore the need for SOEs to prioritize internal audit effectiveness and manage complexity to maximize performance gains.

This study examines how ownership structures and audit mechanisms jointly shape firm performance in Vietnam, a transitional emerging market characterized by uneven investor protection and evolving regulatory quality. Drawing on agency theory (Jensen & Meckling, 1976) and institutional perspectives on governance in emerging economies (La Porta et al., 1999), the analysis addresses a gap in prior research, which often evaluates governance dimensions separately. Using 2,052 firm-year observations from 2017–2023 and feasible generalized least squares (FGLS) to address heteroskedasticity, autocorrelation, and nonlinear ownership dynamics, the study integrates ownership concentration, foreign ownership, institutional ownership, audit firm rotation, and Big Four auditors into a unified framework. The results reveal heterogeneous governance effects. Ownership concentration exhibits a clear U-shaped relationship with performance. Foreign ownership shows a positive linear effect with only marginal evidence of an inverted U-shaped pattern. Institutional ownership exerts a consistently negative and significant impact. Auditor rotation and Big Four auditors both enhance performance, underscoring the value of credible external assurance in weak-enforcement settings. Firm size supports performance, whereas leverage imposes financial constraints. Overall, the findings demonstrate that internal ownership incentives and external audit quality jointly contribute to stronger performance, offering context-specific insights into governance effectiveness in emerging markets.

Audit committee characteristics play a momentous role in ensuring internal audit quality. An understanding of these characteristics and their relationship with internal audit quality in public limited companies in Cameroon strengthens the audit committees and enhances internal audit quality, eventually stimulating improved governance and accountability. In this study an assessment of the relationship between the audit committee characteristics and the internal audit quality within Public Limited Companies in Cameroon was done. Data was collected from 60 Public Limited Companies operating in the Northwest, Littoral and Center regions of Cameroon. The Ordinal Least Square revealed that audit committee independence, audit committee gender, board gender andCEOduality positively influence the internal audit quality. However, the study also revealed that there is no significant effect of audit committee size, audit committee meetings, and audit committee financial expertise on the internal audit quality. This study recommends that PLCs should maintain the independence of audit committees in order to enable them carry out unbiased oversight responsibilities, and laudably uphold the integrity of financial reporting; and secondly that PLCs should uphold audit committees with gender diversity in order to benefit from diverse perspectives that lead to more informed decision making, lead to better outcomes, and contribute to the success of the company.

Internal Quality Audit (AMI) is a key instrument in the education quality assurance system, serving to evaluate and continuously improve service quality. This study examines the implementation of AMI at SMA Negeri 1 Pulau Punjung, a leading high school in Dharmasraya Regency, using a qualitative case study approach. Data were collected through interviews, observations, and documentation, and analyzed using Kurt Lewin's Total Quality Management and change management theories. The results indicate that the implementation of AMI at this school has been effective, with the formation of an active audit team and follow-up actions based on audit findings. Challenges encountered include limited auditor competency, organizational cultural resistance, and the need to strengthen the use of information technology. AMI has had a positive impact on improving the quality of learning, infrastructure management, and school accreditation. Improvement strategies implemented follow the PDCA cycle, including teacher training, laboratory facility improvements, and the implementation of a digital-based reporting system. This study recommends strengthening auditor capacity, integrating AMI with TQM, and benchmarking with other leading schools to foster a sustainable quality culture in accordance with Islamic values that emphasize continuous evaluation and self-improvement

This research aims to determine the determinants of internal audit quality at the Inspectorate General of the Ministry of PUPR. The research is a causal study carried out using quantitative methods using PLS-SEM analysis. Data processing in this research uses the SmartPLS 4 application. The results of this research are that the integrity and professional behavior of auditors is proven to have a positive and significant influence on the quality of the internal audits they produce, while the factors of independence, objectivity, competence and organizational support are proven to have no significant influence on quality. internal audit. Apart from that, it was also proven that organizational support cannot moderate the relationship between integrity, independence, objectivity, competence and professional behavior of auditors on the quality of internal audits of the Inspectorate General of the Ministry of PUPR. Therefore, to improve the quality of internal audits at the Inspectorate General of the Ministry of PUPR, training can be carried out that can improve the integrity and professional behavior of auditors.

ABSTRACT The “United Nations’ Sustainable Development Goals” 8, 9, and 16 seek to promote decent work, economic growth, innovation, and strong institutions. This conceptual piece examines how digitalization and internal audit capacity jointly influence payroll governance in Sub-Saharan Africa. It further explores the context-contingent effects of institutional capacity, regulatory quality, managerial competence, and technological adoption on the digitalization–audit capacity–payroll governance relationship. Drawing on theoretical and empirical works in public sector digitalization, internal audit quality, and payroll management, the study constructs a conceptual model using a systematic literature review and develops propositions for future empirical testing. The framework proposes that digital payroll systems enhance governance only in the presence of strong internal audit capacity, ethical oversight, and effective regulatory frameworks. Internal audit quality is identified as a catalytic mechanism through which digital innovations improve reliability, reduce errors, and strengthen accountability. The intensity and stability of these relationships are influenced by regulatory and institutional conditions. As a conceptual paper, the framework requires empirical testing across public sector contexts. The study provides direction for future research on digital payroll reforms, audit capacity development, and institutional performance in developing regions. It also offers policy-relevant insights on strengthening payroll governance through coordinated investments in technology, audit professionalism, and regulatory compliance. The model demonstrates how digitalization enhances payroll governance through internal audit capacity under differing institutional, regulatory, managerial, and technological conditions, drawing on public financial management, institutional capacity, and governance theories.

In the context of the Fourth Industrial Revolution, adopting artificial intelligence (AI) in internal auditing has become an essential trend to enhance the efficiency and accuracy of audit processes. As corporate information systems grow increasingly complex, AI provides critical support in optimizing audit procedures by enabling automated data processing, advanced risk detection, and more comprehensive analyses. This study investigates the key factors influencing AI adoption in internal audit functions among companies listed on the Vietnamese stock market. Using structural equation modeling (SEM), the analysis reveals that internal auditors’ technological competency, managerial support, organizational culture, and information technology infrastructure all have a significant positive impact on AI adoption. Furthermore, the study examines the relationship between AI adoption, audit process effectiveness, and internal audit quality. The results indicate that higher levels of AI integration improve audit process efficiency by reducing manual workloads, minimizing errors, and enhancing the detection of risks and anomalies. Importantly, improvements in audit processes serve as a crucial mediating mechanism through which AI adoption contributes to overall internal audit quality. These findings underscore the strategic importance of integrating AI within well-structured audit procedures and highlight the need for organizations to invest in technology, training, and supportive organizational practices to fully realize the benefits of AI in internal auditing.

This study examines the implementation of the 2024 Internal Quality Audit (AMI) at the State University of Makassar (UNM) using the Context, Input, Process, Product (CIPP) evaluation model to assess the effectiveness of the implementation of quality assurance in eleven faculties. Using a qualitative descriptive method, data was collected from audit reports, Management Review Meeting (RTM) results, and institutional documents. The analysis shows that all faculties have implemented the PPEPP cycle consistently, although the depth and integration of practice varies. Faculties such as FMIPA and FIKK demonstrate superior practices, including infrastructure support and human resource readiness, while other faculties such as FIP face challenges in strategic documentation and integration of the MBKM curriculum. This study identifies a number of aspects that need to be improved, such as stakeholder engagement, the use of tracer studies, and more systematic follow-up to audit recommendations. This study recommends the digitization of the audit system, periodic auditor training, and the formal involvement of alumni and graduate users in the quality assurance process. The findings of the study confirm the relevance of the CIPP model as an effective evaluation framework in assessing and improving the internal audit function in universities. By providing a comprehensive understanding of audit performance and institutional gaps, this research contributes to the development of sustainable quality assurance practices at UNM and similar institutions

This study investigated the moderating effect of Internal Audit Quality on the relationship between Accounting Information System and Financial Reporting Quality of listed Deposit Money Banks in Nigeria. The main objective was to determine how Accounting Information System attributes which includes Service Quality and System Control influence the quality of financial reporting and how Internal Audit Quality enhances or weakens these relationships. The study was underpinned by the DeLone and McLean (2003) Information System Success Model, Agency and Technology Acceptance theories, both emphasizing the role of technological and human resources in achieving efficient, reliable, and transparent reporting outcomes. A cross-sectional survey research design was adopted. The population consisted of all fourteen (14) listed DMBs in Nigeria, from which data were collected from 140 respondents drawn from accounting, audit, and information technology departments. Census sampling was used, and the data were obtained through structured questionnaires based on a five-point Likert scale. The research instrument was validated through expert review and factor analysis, while reliability was confirmed using Cronbach's alpha. Data analysis employed Partial Least Squares Structural Equation Modeling due to its robustness in handling small samples and complex latent constructs. Diagnostic tests confirmed data normality, linearity, and absence of multicollinearity. Findings revealed that all four Accounting Information System proxies significantly and positively influence financial reporting quality. Specifically, service quality contributed to the timeliness of financial information; and system control safeguarded data integrity and reliability. Furthermore, Internal Audit Quality was found to significantly moderate the relationship between Accounting Information System and Financial Reporting Quality, especially in areas of service quality and system control, implying that strong internal audit functions enhance data assurance, system reliability, and transparency in financial reporting. It recommends that bank management should periodically review Accounting Information System processes, strengthen cybersecurity infrastructure, ensure effective internal audit oversight, and engage competent auditors with Information Technology expertise. Audit committees should also enforce audit recommendations and integrate audit oversight into Accounting Information System processes to enhance reliable, timely, and unbiased financial reporting in Nigerian banks. Keywords: Accounting Information System, Internal Audit Quality, Financial Reporting Quality, Deposit Money Banks in Nigeria

The study examines the relationship between factors that affect the effectiveness of internal audits. Data was collected from 169 questionnaires from enterprises in Hanoi. The results show that the professional qualifications of internal auditors, audit quality, career opportunities, and support from management have an impact on the effectiveness of internal audit. The independence of the organization does not affect the effectiveness of the internal audit. From there, the author proposes a number of recommendations to improve the effectiveness of internal audit at enterprises in Hanoi