KUALITAS AUDIT INTERNAL UNTUK KINERJA PERUSAHAAN: TINJAUAN LITERATUR SISTEMATIKA
DOI:
https://doi.org/10.32897/jsikap.v8i2.3456Keywords:
Internal Audit, Internal Audit Quality, Company PerformanceAbstract
Identifying weak points in financial management and control systems as well as potential opportunities to improve company performance is the responsibility of an internal auditor. Independent, professional, and competent internal auditors are able to make a positive contribution to operational efficiency, risk management, and corporate accountability. In addition, the internal auditor's objectivity in providing improvement recommendations can improve management's follow-up on audit findings. This study aims to explore the factors that influence the quality of internal audit to improve company performance. The research method in this study is in the form of a literature review. Seven journals were obtained that became literature fists using VOSviewer and Publish or Perish software. The results showed that there are several internal factors and external factors that affect the quality of internal audit. The findings of this study provide practical implications for companies in improving the quality of their internal audits as a means to improve company performance. Company management is expected to provide adequate support to the internal audit function and ensure internal auditors have sufficient skills and resources to perform their duties properly.
References
Afzal, M. (2023). Evaluation of Factors Contributing to the Effectiveness of Internal Audit Quality in Pakistani Commercial Banks.
Alawaqleh, Q. A. (2021). Impact of Accounting Information System on Internal Audit Quality : Mediating Role of Organizational Culture. 12(1), 205–213. https://doi.org/10.5430/ijfr.v12n1p205
Anderson, Urton L, et al. (2017). Internal Auditing Assurance &Advisory Services. In Internal Audit Foundation,.
Auditors, I. of I. (2016). The Framework for Internal Audit Effectiveness: The New IPPF. https://www.theiia.org/en/standards/
Bester, H., Lang, M., & Li, J. (2021). Signaling versus Auditing. The RAND Journal of Economics, 52(4), 859–883. https://doi.org/10.1111/1756-2171.12394
Cascarino, R. (2015). Internal Auditing an Intergrated Approach. Healthcare Computing & Communications, 436. https://juta.co.za/catalogue/internal-auditing_24136
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling Theory: A Review and Assessment. Journal of Management, 37(1), 39–67. https://doi.org/https://doi.org/10.1177/0149206310388419
Dellai, H. (2023). Does Internal Audit Quality Improve Firm Performance? The Moderating Effect of Chief Audit Executive Gender. 15(2), 19–28.
Ginesti, G., Santonastaso, R., & Macchioni, R. (2024). Family involvement in ownership and governance and internal auditing quality. 24(8), 46–64. https://doi.org/10.1108/CG-10-2022-0405
Idrees, M. A. (2021). Impact Factors on Internal Audit Quality of Businesses the Case Study of Karachi. 7(3), 697–716.
Kitchenham, B. (2004). Procedures for Performing Systematic Reviews. Empirical Software Engineering, 25(1), 353–401. https://doi.org/10.1007/s10664-019-09747-0
MARTIAR, N. A. D. (2023). Proyek Fiktif di BUMN, Pengawasan Internal Kebobolan. Kompas. https://www.kompas.id/baca/polhuk/2023/05/14/proyek-fiktif-di-bumn-menunjukkan-pengawasan-internal-kebobolan
Nasution, M. I. (2023). Identifying The Effectiveness Of Internal Audit Quality In The Government Of North Sumatra. 1(2), 157–165.
Samagaio, A., & Felicio, T. (2023). The determinants of internal audit quality. 32(4), 417–435. https://doi.org/10.1108/EJMBE-06-2022-0193
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
