Auditors’ and auditees’ perception on
the internal audit quality
Author:
Kartika DJATI, RAHMAWATI, PAYAMTA, Lia UZLIAWATI
JEL:
M42, M48.
DOI:
10.20869/AUDITF/2016/143/1246
Keywords:
Internal audit quality, auditor team
perception, auditee perception, General Inspectorate of
the Ministry of Finance of Indonesia.
Abstract:
The purpose of this study is to examine the influence of
audit planning, fieldwork audit, audit reporting, follow-up
action of the audit results, the auditor team competence,
and independence of the auditor team on the internal
audit quality at the General inspectorate of the Ministry
of Finance, Indonesia.
The study uses a research instrument in the form of a
questionnaire which is submitted to the auditor team of
the Inspector General and the head of office as the
auditee in the Ministry of Finance. We also conducted
interviews with senior auditors at the General
Inspectorate and officials as the auditee at the Ministry
of Finance. The sample is analysed by multiple
regression analysis.
The results show that the internal audit quality according
to the auditor team perception is affected by audit
planning, audit reporting, and auditor team competence.
Fieldwork audit, follow-up action of the audit results, and
the independence of the auditor team do not affect the
internal audit quality. From the auditee’s perception, the
internal audit quality is affected by audit planning,
fieldwork audit, and the competence of the auditor team.
Meanwhile, the reporting of audit results, the follow-up
action of the audit results, and the independence of the
auditor team do not affect the internal audit quality at the
General inspectorate of the Ministry of Finance.
Abstract(243KB)
Article(372KB)