THE ROLE OF RISK BASED INTERNAL AUDIT IN IMPROVING AUDIT QUALITY
Journal: International Journal of Management (IJM) (Vol.11, No. 12)Publication Date: 2020-12-31
Authors : Erlina Abdillah Arif Nasution Idhar Yahya; Agung Wahyudhi Atmanegara;
Page : 299-310
Keywords : risk based internal audit; top management commitment; training; policy framework; communication process.;
Abstract
This research was conducted with the aim of identifying the internal auditor's understanding of Risk Based Internal Audit (RBIA), identifying the application of risk assessment and risk matrix in the Government of North Sumatra Province. Produce driving and inhibiting factors for the application of risk based internal audit in the Government of North Sumatra Province. This research was conducted using quantitative approaches. The research population is internal auditors in the local government, while the informants in this study are people who understand the problems of implementing Risk Based Internal Audit. The variables that are thought to affect the successful implementation of risk based internal audit are the role of the internal auditor function, top management commitment, training, policy framework, and communication processes. The results showed that top management commitment, training, policy framework had a significant effect on the success of risk management implementation, while the role of the internal audit function and the communication process had no significant effect on the application of risk based internal audit. The results showed that the application of risk based internal audit has a significant effect on the quality of internal audit.
Other Latest Articles
- Analyzing Effects Of Climate Variability In The Nexus Of Informal Microfinance Institutions: A Case Study Of Tharaka South Subcounty, Kenya
- MEDIATIZATION OF POLITICS AND IMPACT ON SOCIETY WITH SPECIAL REFERENCE TO POLITICAL DISCOURSE DURING BIHAR GENERAL ASSEMBLY ELECTION 2020
- MEASURING LOGISTICS PERFORMANCE FOR COMPETITIVENESS- A CASE STUDY OF AUTOMOTIVE CONNECTION SYSTEMS COMPANY, KERALA, INDIA
- KEY ELEMENTS OF SOCIAL ENTERPRISE MANAGEMENT: CASE STUDY OF IRRIGATION WATER MANAGEMENT, KHAMMOUANE DISTRICT, LAO PDR
- KNOWLEDGE MANAGEMENT, HUMAN CAPITAL AND ORGANIZATIONAL INNOVATION AS DRIVERS OF QUALITY HIGHER EDUCATION IN MALAYSIA: LESSONS FOR GULF COUNTRIES
Last modified: 2021-02-26 15:16:49