Does audit quality mediate the effect of information technology and competence on internal audit
The effectiveness of the internal audit function plays a vital role in the government system’s detection of all fraud risks in an organization. Therefore, this study aims to examine the effects of information technology, competence and professional proficiency on the effectiveness of internal audit...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2025-06-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/38934 |
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| _version_ | 1849471507581894656 |
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| author | Miryam Lonto Aditya Pandowo |
| author_facet | Miryam Lonto Aditya Pandowo |
| author_sort | Miryam Lonto |
| collection | DOAJ |
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The effectiveness of the internal audit function plays a vital role in the government system’s detection of all fraud risks in an organization. Therefore, this study aims to examine the effects of information technology, competence and professional proficiency on the effectiveness of internal audits, with internal audit quality as a mediator. This study applies a quantitative approach involving a survey of the internal auditors of the Inspectorates of Greater North Sulawesi, the Financial and Development Supervisory Agency, and a census sampling technique. The results of the study show that the use of information technology increases the effectiveness of internal audits, and the higher audit quality resulting from auditor competence increases the effectiveness of internal audits. This study supports institutional theory, provides implications for regional inspectorates to maintain audit quality in performing their respective tasks, and strongly encourages the use of E-Audit applications for early fraud detection in local governments.
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| format | Article |
| id | doaj-art-cb466967544b4c5787f6ae3c4d5573a9 |
| institution | Kabale University |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-cb466967544b4c5787f6ae3c4d5573a92025-08-20T03:24:48ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282025-06-01291Does audit quality mediate the effect of information technology and competence on internal auditMiryam Lonto0Aditya Pandowo1Accounting Department, Universitas Negeri Manado, Manado, IndonesiaAccounting Department, Universitas Negeri Manado, Manado, Indonesia The effectiveness of the internal audit function plays a vital role in the government system’s detection of all fraud risks in an organization. Therefore, this study aims to examine the effects of information technology, competence and professional proficiency on the effectiveness of internal audits, with internal audit quality as a mediator. This study applies a quantitative approach involving a survey of the internal auditors of the Inspectorates of Greater North Sulawesi, the Financial and Development Supervisory Agency, and a census sampling technique. The results of the study show that the use of information technology increases the effectiveness of internal audits, and the higher audit quality resulting from auditor competence increases the effectiveness of internal audits. This study supports institutional theory, provides implications for regional inspectorates to maintain audit quality in performing their respective tasks, and strongly encourages the use of E-Audit applications for early fraud detection in local governments. https://journal.uii.ac.id/JAAI/article/view/38934 |
| spellingShingle | Miryam Lonto Aditya Pandowo Does audit quality mediate the effect of information technology and competence on internal audit Jurnal Akuntansi dan Auditing Indonesia |
| title | Does audit quality mediate the effect of information technology and competence on internal audit |
| title_full | Does audit quality mediate the effect of information technology and competence on internal audit |
| title_fullStr | Does audit quality mediate the effect of information technology and competence on internal audit |
| title_full_unstemmed | Does audit quality mediate the effect of information technology and competence on internal audit |
| title_short | Does audit quality mediate the effect of information technology and competence on internal audit |
| title_sort | does audit quality mediate the effect of information technology and competence on internal audit |
| url | https://journal.uii.ac.id/JAAI/article/view/38934 |
| work_keys_str_mv | AT miryamlonto doesauditqualitymediatetheeffectofinformationtechnologyandcompetenceoninternalaudit AT adityapandowo doesauditqualitymediatetheeffectofinformationtechnologyandcompetenceoninternalaudit |