PERSONAL CHARACTERISTICS AND QUALITY OF AUDIT WORK: STUDY ON REGIONAL INTERNAL AUDIT BODIES IN INDONESIA

Simple item page
dc.contributor.authorAnugerah, Rita
dc.contributor.authorSari, Ria Nelly
dc.contributor.authorPrimadona, Eka
dc.date.accessioned2014-06-02T03:38:12Z
dc.date.available2014-06-02T03:38:12Z
dc.date.issued2014-06-02
dc.description.abstractPurpose - The purpose of this study is to examine the relationship among knowledge, experience and ability of internal auditors to the quality of audit work. It also aims to explore the mediating role of ability to the relationship between knowledge and audit quality and between experience and quality of audit work. Design/Methodology/ approach – A survey is conducted on 10 Regional Internal Audit Bodies of Bengkulu Province, Indonesia. A total of 160 questionnaires are distributed to the internal auditors. Finding - The results show that there is a significant and positive correlation between knowledge and experience of internal auditors to quality of audit work. Ability does exhibit mediating effects on the relationship between knowledge and experience to quality of audit work. Research limitations/implication – The paper is subject to general limitations of the survey questionnaire method. A further limitation is that quality of audit work was assessed by using perceptions of preparers (internal auditors) rather than by users of audit reports. Practical implications – This research has implication to goverment internal audit body. Since knowledge can be added through trainings and continuing study and experience can be broader through audit tasks, government internal audit body need to develop various programs to enhance the knowledge and experience of their internal auditors. With knowledge, experience and ability, the internal auditors will strengthening the internal controls of government agencies. Originality/value – This paper can en hance knowledge and understanding of how knowledge, experience and ability influence the quality of audit work of internal auditor, especially government internal auditor. This paper extent the previous study by positioning ability as a mediating variable.en_US
dc.identifier.otherwahyu sari yeni
dc.identifier.urihttp://repository.unri.ac.id/xmlui/handle/123456789/6363
dc.language.isoenen_US
dc.subjectResearch paperen_US
dc.titlePERSONAL CHARACTERISTICS AND QUALITY OF AUDIT WORK: STUDY ON REGIONAL INTERNAL AUDIT BODIES IN INDONESIAen_US
dc.typeUR-Scientific Work Lectureren_US

Files

Original bundle
Now showing 1 - 3 of 3
No Thumbnail Available
Name:
IABC 2011_Cover.pdf
Size:
175.77 KB
Format:
Adobe Portable Document Format
Description:
cover
Download
No Thumbnail Available
Name:
IABC 2011_Daftar Isi.pdf
Size:
1.95 MB
Format:
Adobe Portable Document Format
Description:
daftar isi
Download
No Thumbnail Available
Name:
IABC 2011_Paper_Personal Characteristic and Quality of Audit Work.pdf
Size:
1.45 MB
Format:
Adobe Portable Document Format
Description:
artikel
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

SWL-Economic