Effect Of Independence And Competence The Quality Of Internal Audit Proposing A Research Framework

This study aimed to examine the effect of competence independence the quality of internal audit at the regional inspectorate officers. Common problems in this research are the findings of the audit were not detected by the apparatus inspectorate as an internal auditor but was found by the external auditor in this case the Supreme Audit Agency BPK. Operationally variable of this research is reinforced by several indicators. Variable independence has three main indicators including independent organizational individual objectivity and reporting. While variable competence of internal auditors will be strengthened into five indicators namely knowledge expertise skills education and experience. To improve the quality of internal audit can be done by increasing the independence of the internal auditor internal auditor independence higher it will improve the quality of internal audit. Similarly if a variable internal auditor competence of internal auditors is increasing the quality of internal audit at the regional inspectorate will also increase.