Internal Audit Performance Research Articles

ANALISIS KINERJA AUDITOR INTERNAL DALAM MENCEGAH TERJADINYA FRAUD KREDIT FIKTIF PT. BANK MUAMALAT CABANG MAKASSAR

This study aims to determine whether the performance of auditors in the Makassar Branch. The method of sampling technique used was purposive sampling, namely the technique of deliberate sampling. This study uses a simple linear regression analysis method and primary data manager using the SPSS program (Statistical Product and Service Solutions). Based on the results of the testing of the Partial Test (t-Test) the hypothesis is obtained that the Internal Auditor's Performance has a positive and significant influence on the Prevention of Fictional Credit Fraud. Testing the effect of Internal Auditor Performance variables on Fictional Prevention of Fraud can be seen by looking at the value of t count of 3.737 and t table of 2.045 with a significance value of 0.001. The value of t count is greater than t table and the significance value is below 0.05 which indicates a significant effect of the Internal Auditor Performance variable on the Prevention of Fictional Fraud. So that the auditor's performance can prevent fictional credit fraud.

The Impact of Continuous Auditing Technology in ERP System on Improving the Internal Audit Performance: A Field Study

The Impact of Continuous Auditing Technology in ERP System on Improving the Internal Audit Performance: A Field Study

Pengaruh Komitmen Organisasi Dan Penerapan Kode Etik Aparat Pengawasan Intern Pemerintah terhadap Kinerja Auditor Pemerintah (Studi Kasus pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Daerah Istimewa Yogyakarta)

The purpose of the study is todetermine the influence of organization commitment, integrity, objectivity, confidentiality, and competence to the internal auditor performance BPKP Perwakilan DIY partially and simultaneously. The data used in this research is primary data obtained from the distribution of questionnaires to the respondents. The population in this study are functional officials of auditors in BPKP Perwakilan DIY, with a sampling technique using a purposive sampling turn sout to48 auditors.The analysis method used in this research is multiple linear regression analysis. The results show that organization commitment ,integrity, objectivity,confidentiality, and competence have significant influence to the auditor performance simultaneously. But, only competence variable affects the auditor performance partially.

THE ROLE OF THE INTERNAL AUDITOR IN INCREASING THE EFFECTIVENESS OF ENVIRONMENTAL PERFORMANCE TO ACHIEVE ECONOMIC DEVELOPMENT A FIELD STUDY ON SOME OIL COMPANIES

The study aims to study the thesis to determine the role of the internal auditor and to explain the impact of this on the effectiveness of environmental performance to achieve the goals of economic development, and the study was conducted on a sample of (100) workers from the oil sector companies in the Arab Republic of Egypt and statistical analysis was used in order to ensure the validity of the study hypotheses . The study reached the following results: • There is a significant relationship with statistical significance between activating the internal auditor's role and his environmental auditing and risks, and the first hypothesis was accepted. • There is a significant relationship with statistical significance between the role of the internal auditor and increasing the effectiveness of environmental performance. The second hypothesis was accepted. • There is a significant relationship with statistical significance between increasing the effectiveness of environmental performance and achieving economic development goals, and the third hypothesis was accepted. • There is a significant relationship with statistical significance between the role of the internal auditor as an independent variable and between increasing the effectiveness of environmental performance as an intermediate variable and achieving economic development goals as a dependent variable, and the fourth hypothesis was accepted. • There is a significant relationship with statistical significance between the academic Scientific and practical qualification of internal auditors and achieving sustainable development, and the fifth hypothesis was accepted. The most important recommendations of the researcher include the following: Among the most important recommendations that researchers offer are the following: The results showed the positive impact of the role of the internal auditor in increasing the effectiveness of the environmental performance, which is reflected positively on the goals of economic development. Therefore, the researcher recommends activating the role of the internal auditor in oil companies by following the following: • The internal audit performance must be developed to activate its role in environmental performance auditing. • We recommend the independence of the internal audit and its reporting to the Board of Directors to rely on the objectivity it assesses and the reports it provides on actual performance. • The researcher recommends continuous evaluation of the effectiveness of environmental performance by internal review. • The researcher recommends enabling the effectiveness of environmental performance to improve the level of the international classification for Egypt. • The researcher recommends the interest of oil companies to develop workers in the internal audit scientifically and to upgrade their educational qualifications and the presence of incentives and participation from the company in completing its scientific path.

Pengaruh Pengendalian Internal Terhadp Kinerja Auditor Internal (Studi Pada Inspektorat Provinsi Sulawesi Tenggara)

This study aims to determine the effect of internal control of work on the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The population of this study is all auditors working in the Southeast Sulawesi Provincial Inspectorate of 31 auditors The analytical method used is a simple linear regression analysis, namely the t test of Statistical Package For Social Sciences (SPSS) version of the test. 21.The results showed that internal control significantly influenced the performance of internal auditors in the Southeast Sulawesi Provincial Inspectorate. The coefficient of determination test shows an R Square value of 0.144, this shows that the ability of the independent variable is able to explain the dependent variable with a coefficient of determination of 14.4%, while the remaining 85.6% is explained by other variables not examined. This shows that the better the Internal Control is implemented, the better the quality of internal auditor performance.

The Impact of Organizational Factors Based on Technology-Organization-Environment (TOE) Framework on Practical Levels and Characteristics of Audit Analysis and Internal Audit Performance

The purpose of this study was to investigate the impact of organizational factors based on the technology-organization-environment (TOE) framework on the applied levels and characteristics of audit analysis and internal audit performance. This study examined the factors that influence the use of audit analytics after applying these analyzes, as well as whether the use of audit analytics improves internal audit performance. This is a descriptive-correlational study. The statistical population of the study consisted of: Certified Public Accountants working in the Audit Organization, Institutions of Public Accountants Society using Cochran formula, 150 individuals were selected as sample. Data gathering tool was a 21-item researcher-made questionnaire whose validity was confirmed by face and structural methods and the reliability of the questionnaire was confirmed by Cronbach's alpha. Data analysis was performed using Amos 22 software and structural equation modeling method. The findings show that the complexity of information technology (IT), technology competency, managerial support and professional assistance have a positive and significant effect on the application and software level of audit analytics. The size of the organization and auditing standards have a significant and positive effect on the performance of the audited analysts. Functional auditing has a positive and significant effect on the level of (software) auditing analytics, and functional auditing and auditing analysis have a significant positive effect on internal audit performance.

The Impact of Continuous Auditing Technology in ERP System on Improving the Internal Audit Performance: A Field Study

The study objective is to investigate the impact of CA technology adoption in ERP system on improving the internal audit performance. To achieve this objective, the levels of changing from traditional auditing to CA in ERP system have been presented, whereas this new technology has the capability to improve the internal audit performance. Moreover, the literature related to the study has been reviewed, and a field study has been conducted using the questionnaire list and interviews with internal auditors, managers, as well as IT staff (programmers and analysts of information systems) in the selected companies. The findings of the study indicated that (1) there is significant difference among the categories of the study on the impact of CA technology in ERP system on improving IA performance, (2) there is a significant relationship between adopting continuous auditing in ERP system and the internal audit performance, and (3) there is a significant impact of adopting continuous auditing technology on improving the internal audit performance.

The Impact of Organizational Factors Based on Technology-Organization-Environment (TOE) Framework on Practical Levels and Characteristics of Audit Analysis and Internal Audit Performance

The purpose of this study was to investigate the impact of organizational factors based on the technology-organization-environment (TOE) framework on the applied levels and characteristics of audit analysis and internal audit performance. This study examined the factors that influence the use of audit analytics after applying these analyzes, as well as whether the use of audit analytics improves internal audit performance. This is a descriptive-correlational study. The statistical population of the study consisted of: Certified Public Accountants working in the Audit Organization, Institutions of Public Accountants Society using Cochran formula, 150 individuals were selected as sample. Data gathering tool was a 21-item researcher-made questionnaire whose validity was confirmed by face and structural methods and the reliability of the questionnaire was confirmed by Cronbach's alpha. Data analysis was performed using Amos 22 software and structural equation modeling method. The findings show that the complexity of information technology (IT), technology competency, managerial support and professional assistance have a positive and significant effect on the application and software level of audit analytics. The size of the organization and auditing standards have a significant and positive effect on the performance of the audited analysts. Functional auditing has a positive and significant effect on the level of (software) auditing analytics, and functional auditing and auditing analysis have a significant positive effect on internal audit performance.

The relationship between the audit committee, internal audit and firm performance

PurposeThis study explores the role played by audit committees (ACs) in illuminating the effectiveness of internal audit (IA) as a facilitator of the achievement of organisational goals, specifically examining whether the AC mediates the relationship between IA and firm performance (FP).Design/methodology/approachData are gathered from survey questionnaires directed to chief internal auditors (CIAs) and from the annual reports of 119 listed companies in Saudi Arabia (SA) and the United Arab Emirates (UAE). Ordinary least squares (OLS) regression and mediation tests are used to assess the study’s hypotheses.FindingsThe findings indicate that the independence of the AC and having members with accounting and auditing expertise mediate the effects of IA independence and size on FP. However, no such mediation is found with respect to IA competence and FP. Further, AC meetings do not mediate the effects of IA characteristics on FP. Additional measures of the tested variables determine the robustness of the obtained findings.Originality/valueWhile much research examines the relationship between FP and corporate governance (CG) mechanisms, this study considers IA, as a key element of CG, and its impact on FP, which has received more limited attention. Hence, the findings contribute to the literature by providing new understandings regarding IA as a component of CG and its relationship with FP. Furthermore, they bring additional evidence of the influence of IA upon FP, which is mediated by AC independence and expertise.

Kecerdasan Spiritual Memitigasi Dampak Negatif Role Stress terhadap Kinerja Auditor Internal

The purpose of this study is to analyze Spiritual Intelligence Mitigating the Negative Impact of Role Stress on Internal Auditor Performance. The data used in this study are primary data distributed through online and offline questionnaires with a total sample of 35 people. The sample of this study is the internal auditor of the company registered in East Java FKSPI. Analysis tool to test hypotheses using WarpPLS 6.0 with a significance level of 0.05. The results show that the role overload negatively impacted the performance of internal auditors. Role conflict doesn't have any impact on performance. While role ambiguity positively impacts the performance of internal auditors. The moderation effect suggests that spiritual intelligence as a pure moderation is able to mitigate the negative impact of role overload and role ambiguity towards the performance of internal auditors. While spiritual intelligence as a moderation potential is incapable of mitigate the negative impact of role conflict on performance.

The Impact of Enterprise Resources Planning (ERP) Systems on Internal Auditors’Operational Performance (Case study in Jordanian Banks)

(ERP) systems are spreading widely inside banks environments for many reasons such as develop making decisions process, customer satisfaction and Competitions. This study was to identify the impact of (ERP)systems’ dimensions representedby (performance management, task characteristics, technology characteristics and individual characteristics) on internal auditor’ so perational performance dimensions represented by (Standardization, Quality, Deliverables). A virtual model was developed to reflect the relationship between the variables and hypothesis of the study. (215) questionnaire distributed with response of (86.5%). Then by using descriptive and statistical methods based on the statistical package of the social sciences SPSS the study revealed a number of results, the most prominent of which were: The level of(ERP) systems implementation was high inside banking environment and there is a significant impact of the (ERP) systems on operational performance of internal auditors in Jordanian banks. The study found that there were differences in the level of operational performance related to internal auditors’ experiences that correspond to the work field. These results were presented a set of recommendations, the most important is to provide the internal auditors in Jordanian banks with sufficient training to deal with new electronical environment so that they can face challenges and support their operational performance.

PENGARUH GAYA KEPEMIMPINAN, TINDAKAN SUPERVISI DAN INSENTIF TERHADAP KINERJA AUDITOR INTERNAL PADA PERBANKAN DI KOTA AMBON

This study aims to understand leadership style, supervisory actions and incentives for performance. This study uses the banking internal auditor object. This research uses multiple regression models. The response of this research is the internal auditor in Ambon city. The number of questionnaires distributed as many as 42, but only 39 returned were then sent as a sample of this study.
 The results showed that of the 3 hypotheses submitted, only 2 were accepted and 1 hypothesis was rejected. Hypothesis 1 shows a significant leadership style on the performance of internal auditors. Hypothesis 2 shows that supervision measures are not significant on internal auditor performance. Hypothesis 3 shows significant significance on the performance of internal auditors.

PENGARUH FOKUS PADA PELANGGAN, KETERLIBATAN TOTAL, PERBAIKAN BERKESINAMBUNGAN TERHADAP KEPUASAN KONSUMEN HASJRAT ABADI AMBON

This study aims to understand leadership style, supervisory actions and incentives for performance. This study uses the banking internal auditor object. This research uses multiple regression models. The response of this research is the internal auditor in Ambon city. The number of questionnaires distributed as many as 42, but only 39 returned were then sent as a sample of this study.
 The results showed that of the 3 hypotheses submitted, only 2 were accepted and 1 hypothesis was rejected. Hypothesis 1 shows a significant leadership style on the performance of internal auditors. Hypothesis 2 shows that supervision measures are not significant on internal auditor performance. Hypothesis 3 shows significant significance on the performance of internal auditors.

PENGARUH PROFESIONALISME DAN KOMITMEN ORGANISASI TERHADAP KINERJA INTERNAL AUDITOR PADA BPK PERWAKILAN DKI JAKARTA

This study aims to determine the Effect of Professionalism and Organizational Commitment on Internal Auditor Performance on DKI Jakarta Representative BPK. The method used to determine the Effect of Professionalism and Organizational Commitment on Internal Auditor Performance uses multiple regression statistical analysis. Based on the research results and hypothesis testing it can be proven that partially the professionalism variable has a positive effect on the performance of the Internal Auditor. While the Organizational Commitment variable significantly influences the performance of the Internal Auditor. Simultaneously the variable Professionalism and Organizational Commitment significantly influence the performance of Internal Auditors. The ability of the variable Professionalism and Organizational Commitment to explain changes in Auditor Performance is equal to 60.8% and the rest is caused by other factors not examined. Of the three variables that most dominantly affect the performance of the Internal Auditor is Professionalism, based on the value of the regression coefficient and the t-level of significance of the Professionalism variable is higher than the Organizational Commitment variable. Thus the Auditor Professionalism really helps the Auditor to improve his performance.

The Impact of Audit and Governance Committee on Internal Shariah Audit Performance: An Islamic-Worldview based

It is this study’s goal to conceptually examine the impact of Audit and Governance Committee (AGC) on the performance of internal Shariah auditors among Islamic banks. The researcher has used an Islamic worldview based and Islamic accountability theory to understand this subject. The paper proposes that AGC in terms of its independence, qualification and experience may impact Islamic banks’ internal Shariah audit performance. This study makes a contribution to the literature of Shariah auditing, particularly of internal Shariah auditing’s performance. It also tries to examine the impact of AGC on internal Shariah audit performance from Islamic point of view.

Classifying internal audit quality using textual analysis: the case of auditor selection

Purpose This paper aims to assess internal audit quality (IAQ) by using automated textual analysis of disclosures of internal audit mechanisms in annual reports. Design/methodology/approach This paper uses seven text mining techniques to construct classification models that predict whether companies listed on the Athens Stock Exchange are audited by a Big 4 firm, an auditor selection that prior research finds is associated with higher IAQ. The classification accuracy of the models is compared to predictions based on financial indicators. Findings The results show that classification models developed using text analysis can be a promising alternative proxy in assessing IAQ. Terms, N-Grams and financial indicators of a company, as they are presented in the annual reports, can provide information on the IAQ. Practical implications This study offers a novel approach to assessing the IAQ by applying textual analysis techniques. These findings are important for those who oversee internal audit activities, assess internal audit performance or want to improve or evaluate internal audit systems, such as managers or audit committees. Practitioners, regulators and investors may also extract useful information on internal audit and internal auditors by using textual analysis. The insights are also relevant for external auditors who are required to consider various aspects of corporate governance, including IAQ. Originality/value IAQ has been the subject of thorough examination. However, this study is the first attempt, to the authors’ knowledge, to introduce an innovative text mining approach utilizing unstructured textual disclosure from annual reports to develop a proxy for IAQ. It contributes to the internal audit field literature by further exploring concerns relevant to IAQ.

EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE

The purpose this research is to research influenc of internal audit performance measures , professional expertise a nd auditor work experience towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.

Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector

This study focuses on the extrinsic factors, namely, top management support, complexity, independence, and internal audit department’s size that are out of internal auditors' control affecting their effectiveness in the Jordanian public sector. The current study also tries to improve understanding of the extrinsic factors affecting internal auditors’ ability to achieve the assigned goals in order to highlight internal auditors’ effectiveness. Resource-based and agency theories were used in developing the research model. Two sets of questionnaires were distributed among the financial managers and internal audit managers. The results reveal that top management support, independence, and the size of internal audit department play a significant and positive role on the effectiveness of internal auditors, whereas complexity of the task has been found to make a negative impact on the level of their performance. Given the significance of the public sector within the Jordanian economy, the findings are valuable for the internal audit function, regulators, and decision-makers in proposing new legislation and regulations of an internal audit function. Future studies may look into other factors that may restrict internal audit performance, such as organizational culture and pay satisfaction.

The effect of tri hita karana culture in relationship between work stress and internal auditor performance

The purpose of this study was to obtain empirical evidence regarding the effect of work stress on auditor performance, and Tri Hita Karana's cultural ability to moderate the effect of work stress on auditor performance. The technique of determining the sample used is the nonprobability sampling method with a purposive sampling technique. The questionnaire is used as a method of data collection. The questionnaire is used as a method of collecting data sent to the internal auditors of Rural Banks (BPR). Of the 51 questionnaires distributed to all BPRs in Badung Regency, 43 questionnaires were feasible to analyze, with a questionnaire return rate of 94 percent and a questionnaire level that could be used at 84 percent. The hypothesis was tested at a 5 percent significance level using the Absolute Difference Value Test. The hypothesis was tested at a significance level of 5 percent using the Absolute Difference Value Test with the SPSS program. The output of the research instrument testing shows that the instrument has passed the validity and reliability test, and has fulfilled the classical assumption test requirements.

Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.