The effectiveness of government internal auditor: evidence from Indonesia

Sutaryo Sutaryo and Arifudin Tri Anto

International Journal of Accounting, Auditing and Performance Evaluation, 2023, vol. 19, issue 4, 417-457

Abstract: The study analyses the effectiveness of government internal audit in Indonesia. We examine the role of professional proficiency, quality of audit work, organisational independence, career path and development, and support from the leaders. This study uses a structured questionnaire, distributed to 385 functional auditors in the Financial and Development Supervisory Agency (BPKP). We find that professional proficiency, quality of audit work, organisational independence, career path and development, and the support from the leaders have positive influence on government internal audit effectiveness. Nevertheless, all of the variables are still possible to develop appropriate additional test results. Internal audit function requires internal auditors with good professional proficiency, independence, and quality of the audit work. Internal audit entity should also implement proper career policy for auditors and provide full support to them. It is crucial to enhance the internal audit effectiveness and provide value added to the auditee.

Keywords: effectiveness of the internal audit; professional proficiency of internal auditors; organisational independence; support from internal audit entity leadership. (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:19:y:2023:i:4:p:417-457

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