Internal Audit Quality Research Articles

Ethic Code and Internal Audit Quality

Abstract Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence, accounting, and professionalism) on the quality of auditing results. The attribution theory component is included in the proposed model. Design/methodology/approach - Data for this research is collected through survey methods, namely questionnaires. Research data and hypotheses are analyzed using a structural equation model (SEM), which is based on PLS. Respondents are 109 internal auditors at the Supreme Prosecutor's Office of the Republic of Indonesia. Findings - The results of this study show that competence, accountability, and professionalism have a positive and significant influence on the quality of the audit outcome. In addition, competency, accountant, and professional influence positively and significantly on the performance of the auditor. The auditor's performance has a positive and significant impact on the quality of the audit outcome. Audit performance as a mediation role in this research is fully mediated, which means that significantly independent variables (competence, accounting, and professional) are able to influence the dependent variable (quality of audit outcomes) without going through the mediation variable (auditor performance).Research limitations/implications – Improve and maintain the Code of Ethics (competence, accountability and professionalism) within the Internal Auditor environment at the Attorney General's Office of the Republic of Indonesia. Keywords: Internal Audit, Competence, Accountability, Professional Behavior, Auditor Performance, and Audit Quality

Internal Quality Assurance System in Indonesia Higher Education: Literature Review

The importance of Quality Assurance (QA) is increasing worldwide, particularly in developed countries where products and services are prominent. The aims of this study analyze a comprehensive and essential comprehension of Internal Quality Assurance in Indonesian Higher Education Institutions (HEIs). The main approach utilised in this study involved doing a literature review, wherein relevant literature from many reliable sources was identified and subsequently filtered based on its relevance. This study emphasises four research topics that warrant thorough investigation. The implementation of the SPMI (System of Internal Quality Assurance) in multiple Higher Education Institutions (HEIs) has been effectively executed, with the involvement of quality assurance bodies at the university, faculty, and study programme levels. Furthermore, there is the preparedness of SPMI documentation, the execution of the quality cycle, and the implementation of Internal Quality Audit by the Audit Team. It is imperative to consistently and sustainably implement SPMI in Indonesian Higher Education Institutions (HEIs). This will lead to an improvement in quality and the ability to satisfy stakeholders through the effective execution of the University's trifocal functions, namely teaching, research, and services.

ENHANCING INTERNAL AUDIT QUALITY IN JORDANIAN INSURANCE COMPANIES A COSO FRAMEWORK PERSPECTIVE

This study assesses the efficacy of the COSO framework in improving internal audit quality in Jordanian insurance firms across five dimensions: control environment, risk assessment, control activities, information and communication, and monitoring. Using a 36-item questionnaire distributed among 24 randomly selected companies, the research employs both descriptive and analytical methods, including multiple and simple linear regression through SPSS, on 193 valid responses. Results reveal a statistically significant (± ≥ 0.05) positive impact of the COSO framework on internal audit quality. The findings suggest a high adherence to COSO dimensions among Jordanian insurance companies, indicating a robust foundation for effective internal auditing practices within the industry.

Model of Quality Assurance and Audit Quality Based on International Standards for Internal Auditing

Purpose — This study aimed to address the concept of internal audit quality and how to enhance and improve the quality of internal audit units in hospitals by identifying and designing a proposed new model based on the International Auditing Standard 1300 to ensure quality assurance and improve transparency and accountability. Design/methodology/approach — This study aims to achieve these objectives. Qualitative methods and semi-structured interviews using an inductive approach were adopted to cover the theoretical aspect of research and the deductive approach to develop a new model for a quality assurance and transparency program in hospitals in Iraq Mosul City. Findings —The findings of this internal audit division do not cover all hospital activities. In addition, it is not possible to apply standardized audit programs to the various units. Rather, the type of activities carried out by these units should be considered, whether service, economic, commercial, or agricultural. Thus, many factors improve the quality of internal auditing related to work procedures in the unit. Among the most important recommendations is implementing a quality assurance and transparency program in these hospitals to raise the quality of internal auditing and carry out its activities efficiently and effectively. Practical implications —This proposal can serve as a guide for later use by those authorities as they evaluate and determine the strength of the internal audit of any establishment, company, or governmental institution. Therefore, hospitals must apply the paragraphs that are not included in the program, and there should be greater interest in the paragraphs that are applied in a weak way to reach real integration of the quality assurance and improvement program, which enhances the quality of internal auditing on all hospital activities. Originality/value —This paper describes a quality assurance and transparency program in these hospitals to improve internal audits and efficiency.

The effect of competence, independence, and motivation on the quality of local government internal audit in regional financial supervision at the East Java Provincial Inspectorate

This research investigates the influence of competence, independence and motivation on the quality of internal audits carried out by the East Java Provincial Inspectorate in the context of regional financial supervision. This study uses a quantitative approach. The population in this study was all 53 East Java Province Inspectorate auditors. Sampling in this research was a total sampling technique. The data collection method used in this research is by using a questionnaire. The data analysis technique in this research is regression analysis. This research finds a significant and positive influence of competence on internal audit quality, indicating that a higher level of competence among auditors contributes to more effective financial supervision. Independence also shows a positive and significant influence on audit quality, emphasizing the importance of auditor impartiality and autonomy in ensuring a rigorous audit of financial processes. Additionally, motivation shows a positive and significant impact on audit quality, underscoring the role of intrinsic drive in driving a proactive and holistic approach to financial oversight. These findings highlight the interaction of these factors in improving the effectiveness of internal audit in the East Java Provincial Inspectorate, explaining important dimensions that contribute to the overall quality of regional financial supervision practices. This research can contribute to academic literature in the field of internal audit, especially in the context of local government.

DESIGN AND DEVELOPMENT OF AN INTERNAL QUALITY AUDIT INFORMATION SYSTEM BASED PPEPP CYCLE

The Mataram University of Technology Quality Assurance Institute already has and has established national education standards plus the standards set by universities following Permendikbud number 3 of 2020. However, there are problems with the implementation of Internal Quality Audits, where the implementation of internal quality audits is very less effective and efficient, good in terms of time, cost, and energy. This is because the Mataram University of Technology Quality Assurance Institute only has 3 auditors to audit 12 study programs in one year and even spends two months in a row. This is an important concern for researchers to build and produce an internal quality audit information system application program that can help implement the internal quality audit process carried out by the Mataram University of Technology Quality Assurance Institute. The design of the internal quality audit information system was carried out using the prototyping method. The application of the prototyping method in system design will make information system builders better and more structured. The internal quality audit information system was built using the PHP programming language with the CodeIgniter framework and MySQL as the database and implementing Code-View-Controller (MVC). The main objective of this research is to produce an internal quality audit information system so that it can assist the Mataram University of Technology Quality Assurance Institute in documenting and optimizing higher education quality management in a planned and sustainable manner following the PPEPP cycle

Analysis of Green Accounting and Good Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022

This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure.

The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable

This study aims to analyze the effect of competence, time budget pressure and professional attitudes of Inspectorate auditors on audit quality with role conflict as a moderating variable. The population in this study were all functional auditors who worked in the Banten Province Regional Inspectorate which consisted of 62 auditors. The sampling technique in this study was to use the census method. This technique was chosen because the researcher has a consideration that the total number of auditors at the Inspectorate of Banten Province is still relatively small and can be used as a sample entirely. The data analysis method uses descriptive analysis and multiple linear regression. Based on the results of this study indicate that competence, time budget pressure and professional attitudes of auditors have a positive effect on audit quality. In addition, role conflict is unable to moderate the relationship between competence, time budget pressure and professional attitudes of auditors with audit quality

Determinants of Internal Audit Quality and External Audit Fees

Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company. This research aims to examine the determinants of internal audit quality and further examine the role of internal audit quality on external audit fees. Primary data is used in this research, the collection method is through distributing questionnaires. Purposive sampling criteria were used in this research as a sample selection technique.and obtained a total of 43 samples. Data Analysis Method using Confirmatory Factor Analysis with PLS3. The object is the internal audit of companies that are members of the Japfa Group. The research results show that competence and objectivity are determinants of internal audit quality. Furthermore, internal audit quality has significant effect on external audit fees.

Intelligent Auditing: Exploring the Transformative Impact of Artificial Intelligence on Internal Audit Quality

Intelligent Auditing: Exploring the Transformative Impact of Artificial Intelligence on Internal Audit Quality

Integrasi Pembelajaran Dengan Penelitian Dan Pengabdian Kepada Masyarakat

The integration of research and devotion to society in the learning process become a necessity for university. Universities in Indonesia have carried out an integrated learning process with studies and devotees to communities such as the state islamic university of sunan ampel surabaya and the state islamic university of maulana malik Ibrahim Malang. The concept of integration in the learning process was carried out to support the implementation of the tri dharma administration of the University and to suit the need for internal quality audits and accreditation of BANPT. This study is a kind of descriptive quantitative research. The results from this study are in form of integrating study with study and service to society in RPS of Arabic education department of UINSA and UINMA in luring, face to face, learning activities, structured assignment and the independent assignment.its output can be in form of artiker in a research journal and service learning in schools, a equivalency teaching in schools and interning for an integrated RPS learning output in community service.

ISO 9001:2015 Certification Audit at PT. Halal Syariah Integrasi and Its Implications for Quality Management Systems

ISO 9001 certification audit process for PT. Halal Syariah Integration (PT.HSI) by Mutu Certification with findings in the form of twelve non-conformity findings, and seven opportunities for improvement. The implications of the results of the findings are in the form of nine main steps to improvement at PT. HSI, namely: 1. Business process that describes the interaction of each organizational function, 2. Socialization of Quality Policy can be accessed by interested parties and be programmed systematically, 3. Determines General Company Regulations which contain the authority, responsibilities, requirements and competencies, 4. Prepares standardization of the learning process at LPK and LSP which includes infrastructure standards, educational staff, curriculum and learning module, 5. Infodok Standard SOP ensure that all organizational functions are equipped with work processes procedures, 6. Each organizational function should monitor, measure, analyze, evaluate the achievement of SMART Quality Goal targets, take corrective steps, and prevent failed targets, 7. Carry out analysis and evaluation of the perceptions of customers satisfaction, 8. Carry out internal quality audits in accordance with ISO 19011:2018 rules, with audit topics in accordance with ISO 9001:2015 requirements that are relevant to the organization's functions , 9. Management Review Meetings are carried out in accordance with the requirements of ISO 9001:2015, and contain recommendations and verification from Top Management regarding the results of management review meetings.

Internal audit quality in the stress paradigm and social exchange relationships

Internal audit quality in the stress paradigm and social exchange relationships

The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable

The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable

Literature Review: How Competency, Auditor Professionalism, and Integrity Influence Internal Audit Quality

Previous research is very important in a research or scientific article. Relevant research functions to strengthen theories and phenomena of relationships or influences between variables. This article reviews. Factors that influence Internal Audit Quality, namely: Competence, Auditor Professionalism and Integrity. The purpose of writing this article is to determine the influence of Competency, Auditor Professionalism and Integrity on Internal Audit Quality. Article results are: Competency, Auditor Professionalism and Integrity influences Internal Audit Quality.

Integration of Strategic Management and SIJAMIN Application in Improving the Quality of Higher Education

This research aims to analyze the integration of strategic management using SIJAMIN to conduct internal quality audits (IQA) at Universitas Malikussaleh in Lhokseumawe. This research used a qualitative approach with a descriptive method. Data collection techniques through observation, interviews with the Head, Secretary, Head of the Audit Center, and Accreditation Supervisor of the Learning Development and Quality Assurance Institute (LP3M), and documentary analysis to examine and evaluate the 2020-2024 Strategic Plan. This data analysis technique used interactive model analysis. Research validity was ensured through data triangulation, utilizing multiple data sources to guarantee the accuracy and reliability of findings. The results indicated that strategic management was implemented using the SWOT analysis model. The University's strategic plan for 2020-2024 focused on the policy of independent learning as a guideline for human resource development, considering global trends such as technological advancements. SIJAMIN is one of UNIMAL's missions in the technology field and is used to implement the Internal Quality Assurance System (SPMI), held annually in the form of internal quality audits (IQA). The application of SIJAMIN in the 6th IQA cycle showed that it could facilitate real-time data-driven decision-making, improve operational efficiency, and strengthen coordination among units. Additionally, there was progress in achieving strategic goals and enhancing the quality of teaching, research, and community service, with the expectation of achieving excellent accreditation. In conclusion, integrating strategic management and implementing SIJAMIN is a practical strategic step in improving the quality of higher education, particularly at Universitas Malikussaleh.

Determinants influencing the effectiveness of internal auditing and the responsibility of auditors in fraud detection in an emerging country

Internal audit has become an essential part of firms in the age of Industry 4.0 due to its ability to identify errors or violations leading to fraud in firms (Alzeban & Gwilliam, 2014; Cohen & Sayag, 2010). This study is conducted to investigate the relationship between variables such as the quality of internal audit, the capability of the internal audit team, the independence of internal audit, and the support of leadership on the effectiveness of internal audit (EIA). Specifically, the study also examines the relationship between the EIA and the responsibility of auditors in detecting fraud. Data were gathered through a survey of 325 questionnaires from joint stock firms in the context of Vietnam, using SPSS 22 software and SmartPLS 3.0 software to analyze the regression of influencing determinants. The results reveal that: 1) the quality of the internal audit, the capability of the internal audit team, the independence of the internal audit, and the support of leadership have an impact on the internal audit effectiveness; 2) the EIA, the responsibility of auditors, and auditor training have a positive and significant impact on fraud detection. Therefore, the importance of internal audit in identifying accounting fraud and the need for firms to design internal audit processes and training to improve the effectiveness of their operations are highlighted.

Internal Audit Evaluation and its Optimization in Universities under the Great Intelligence and Cloud Technology

Abstract This study delves into the critical role of Dazhimian technology in enhancing the evaluation of internal audit in universities and its optimization process. Firstly, a balanced scorecard-based internal audit performance evaluation system for universities was constructed, which covers four dimensions, namely, functional performance, service object, internal management process, learning and growth, and is further refined into 25 evaluation indexes. Then, the entropy weight-TOPSIS evaluation model was used and combined with actual data for empirical analysis, thus effectively measuring internal audit performance. Specifically for the case study, College F as a research subject shows significant performance improvement. The functional performance weight is as high as 0.3574, significantly higher than other dimensions, reflecting its outstanding performance in improving internal audit performance. Comprehensively analyzing the horizontal and vertical comparisons, HEI F has been improving its internal audit performance and its relative closeness is leading in all dimensions. In addition, we find that the quality of internal auditing in HEIs has a significant positive impact on profitability, operational capability and sustainable Development, further confirming the importance of optimizing the internal audit system. This study provides an effective technical tool for evaluating internal audit and its optimization in universities and valuable references and lessons for other universities.

Systemic Approach to Reduce the Risk of Medical Errors

Background. Medical errors pose a significant problem. By learning from past mistakes, developing and applying preventive measures, we can reduce the risk of errors and their consequences in the provision of medical services. Objective of the study. Developing recommendations as systemic measures to reduce the risk of errors in providing medical care. Material and Methods. A synthesis was made of the experience in the medical and legal field, analyzing reports from internal quality audits of medical activities and relevant literature sources. Results and discussion. The risk of medical errors continues to be one of the main risks in the provision of medical care, including specialized assistance. The medical literature has accumulated a multitude of descriptions, classifications and causes of these errors. In order to reduce the risk of medical errors within the medical organization, a number of recommendations were developed in the form of planned systematic measures. The implementation of these measures led to an improvement in the quality of medical care, contributed to the prevention of medical errors, in which case the persons who committed them can be held civil and criminal liability. Conclusion. The implementation of the generalized recommendations in this study, in the form of planned systematic measures, effectively reduces the risk of medical errors, the frequency, and the severity of their medicolegal consequences.

The role of the core requirements of Basel 3 Committee's decisions in improving internal audit quality under corporate governance in Jordanian commercial banks

The role of the core requirements of Basel 3 Committee's decisions in improving internal audit quality under corporate governance in Jordanian commercial banks