Business, Management and Accounting
3 years ago

Top Management Commitment Key to Improving Government Audit Quality

SSRN Electronic Journal
The Role of Risk Based Internal Audit in Improving Audit Quality
Erlina Erlina, Abdillah Arif Nasution, Idhar Yahy, Agung Wahyudhi Atmanegara

Paper Summary

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The study aimed to understand how Risk Based Internal Audit (RBIA) can improve audit quality in the Government of North Sumatra Province. They found that factors like top management commitment, training, and policy framework significantly affect the success of implementing RBIA. However, the role of internal auditors and communication processes did not have a significant impact on the application of RBIA. Overall, implementing RBIA was shown to have a significant positive effect on the quality of internal audits.