The Effectiveness of Government Internal Audit and the Influencing Factors: Empirical Evidence from Aceh-Indonesia

Nadirsyah, Muslim A. Djalil, Rulfah M. Daud, Mirna Indrian

2018

Abstract

It continues to be questioned about the issues in the effectiveness of government internal audit in recent years. It is due to many reports of corruption cases which generally come from outside the government, and none of which comes from internal audit agencies as government internal control apparatus. This study is to examine and analyze the effectiveness of government internal audits and what factors that influence the effectiveness of internal audit. This study identifies the factors as management support, auditee perceptions on internal audit function, organizational independence, and the competency of internal audit staff. This study is conducted in Aceh Province by taking a sample of 15 inspectorates in Aceh Province with the respondents of 332 government internal auditors who work in it. Primary data is collected through questionnaires that are sent directly to internal auditors. Data are analyzed by a mean test and multiple linear regressions. The study results show that government internal auditors in Aceh still carry out their duties effectively. This disputes the issues that say internal audit is not effective. The factors that influence the effectiveness of internal audit are the existence of high management support, positive auditee perceptions on internal audit function and audit staff competency, while organizational independence is the factor that does not influence the effectiveness of internal audit.

Paper Citation

in Harvard Style

Nadirsyah., Djalil M., Daud R. and Indrian M. (2018). The Effectiveness of Government Internal Audit and the Influencing Factors: Empirical Evidence from Aceh-Indonesia.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1061-1071. DOI: 10.5220/0009503510611071

in Bibtex Style

@conference{unicees18,
author={Nadirsyah and Muslim A. Djalil and Rulfah M. Daud and Mirna Indrian},
title={The Effectiveness of Government Internal Audit and the Influencing Factors: Empirical Evidence from Aceh-Indonesia},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1061-1071},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009503510611071},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - The Effectiveness of Government Internal Audit and the Influencing Factors: Empirical Evidence from Aceh-Indonesia
SN - 978-989-758-432-9
AU - Nadirsyah.
AU - Djalil M.
AU - Daud R.
AU - Indrian M.
PY - 2018
SP - 1061
EP - 1071
DO - 10.5220/0009503510611071