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Effect Of Independence And Competence The Quality Of Internal Audit: Proposing A Research Framework
[Full Text]
AUTHOR(S)
Usman
KEYWORDS
Independence, Competence, The Quality of Internal Audit, Research Framework
ABSTRACT
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.
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