International Journal of Scientific & Technology Research

Home About Us Scope Editorial Board Blog/Latest News Contact Us
10th percentile
Powered by  Scopus
Scopus coverage:
Nov 2018 to May 2020


IJSTR >> Volume 5 - Issue 2, February 2016 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

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

[Full Text]






Independence, Competence, The Quality of Internal Audit, 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.



[1] Alvin A. Arens. 2014. Auditing and Assurance Services, Person limited.england education.

[2] Alvin A. Arens. 2012. Auditing and Assurance Services, education Person limited.england

[3] AndrewD. Bailey. 2003. Research Opportunities In Internal Auditing, he Institute of Internal Auditors, Maitland Avenue, Altamonte Springs, Florida.

[4] Andayani Wuryan 2008, Internal Audit, BPPFE-Yogyakarta.

[5] Azhar Susanto. 2013. Accounting Information Systems, Lingga Jaya, Bandung.

[6] Boynton, Johnson, Kell, 2002, Modern Auditing, Erland, Jakarta.

[7] And M Guy, C. Wayne Alderman, Alan J. Winters, 2003, Auditing, Erland, Jakarta.

[8] Dawne Lamminmak. 2009. Internal audit independence and Objectivity: a review of current literature and opportunities for future research, university Geriffith.

[9] Deliana. 2015 Effect of Top Management Support, Independence and Competence Internal Auditor of the Internal Audit Effectiveness and Impact on Good Governance.

[10] Dityatama, 2015, The Influence of Internal Auditor's Competency and independency to the Internal Auditor's Due Professional Care and the Implication to the Internal Audit Quality Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697.

[11] Hiro Tugiman. Internal Audit Professional Standards, 1997: 11, Canisius Yogyakarta.

[12] J.P. Russel. 2005. American Society for Quality Press Milwaukee, Wisconsin, USA.

[13] K. H. Spencer Picket. HE. 2003. Internal Auditing Handbook. Second edition, Ohn Wiley & Sons Ltd, The Atrium, Southern Gate, Chichester, West Sussex PO19 8SQ, England.

[14] K.H. SPENCER PICKETT. Auditing 2005. THE RISK MANAGEMENT PROCESS, by John Wiley & Sons, Inc., Hoboken, New Jersey. All rights reserved.Published.

[15] Karla M. Johnstone, 2014, Based Approach to Conducting a Quality Audit, South Western 5191 Natorp Boulevard Mason, USA.

[16] Rick Hayes, 2005 PRINCIPLES OF AUDITING An Introduction to International Standards on Auditing, Second edition published by Pearson Education Limited.

[17] Robert Moeller, 2005, bring's modern internal auditing, Jhon Wiley & Sons in Canada.

[18] Robert Moeller, 1999, Brink's Modern internal auditing, Professional & reference division Jhon Wiley & Sons, Canada.

[19] I Gusti Agung Rai, 2008, the Audit the performance of the public sector, Salemba Four, Jakarta.

[20] Susan Switzer, 2007, the Internal Audit Reports Post Sarbanes-Oxley, Ohn Wiley & Sons, Inc. All rights reserved, Canada.

[21] Yass Alkafaji & Shakir Hussain, 2010, Characteristics of an Internal Audit Activity, The Institute of Internal Auditors Research Foundation (IIARF), 247 Maitland Avenue, Altamonte Springs, Florida.