Influence Implementation Internal Control To Quality Audit Internal Education Consultant In Indonesian
Journal: International Journal of Scientific & Technology Research (Vol.4, No. 11)Publication Date: 2015-11-15
Authors : Nur Zeina Maya Sari; Se; Mm; H. Hidayat Effendy; Se; Ak; S.Ip; Mm; Ca; Ap;
Page : 24-26
Keywords : Keys Implementation intern control; and quality audit internal;
Abstract
Abstract This research focus to quality audit internal with accountancy Inspection. Hameed 1995 found that the most important factors that affect auditing quality are auditors experience honesty and the knowledge in accounting and auditing standards. Research into this express an inspection of Intern Accountancy 26 attributed to Monetary inspection an consultant education with quality. Audit quality is obtained by a process of identifying and administering the activities needed to achieve the quality objectives . Since an entity268223s internal control is under the purview of its audit committee Krishnan 2005 the relation between audit committee quality and internal control weaknesses is a subject to be investigated. The methodology used is a quantitative analysis by examining the relationship between variables conceptually. While some study its accounting activity. In self-supporting internal control. Internal control is defined as a process affected by an entitys board of directors management and other personnel designed to provide reasonable assurance regarding the achievement of objectives International Organization of Supreme Audit Institutions 1998 its bearing by reporting level an environment and reduction conduct in reporting result of mistake. What finally involvement by Audit Intern can be of benefit. In addition to researching into proposing Audit Intern can improve the target of consultant education going concern.
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