Title: The effectiveness of government internal auditor: evidence from Indonesia

Authors: Sutaryo Sutaryo; Arifudin Tri Anto

Addresses: Faculty of Economics and Business, Department of Accounting, Universitas Sebelas Maret, Jalan Ir Sutami 36 A Kentingan Jebres, Surakarta 57126, Indonesia ' Internal Audit, Badan Pengawasan Keuangan dan Pembangunan, Jalan Pramuka 33, Jakarta 13120, Indonesia

Abstract: The study analyses the effectiveness of government internal audit in Indonesia. We examine the role of professional proficiency, quality of audit work, organisational independence, career path and development, and support from the leaders. This study uses a structured questionnaire, distributed to 385 functional auditors in the Financial and Development Supervisory Agency (BPKP). We find that professional proficiency, quality of audit work, organisational independence, career path and development, and the support from the leaders have positive influence on government internal audit effectiveness. Nevertheless, all of the variables are still possible to develop appropriate additional test results. Internal audit function requires internal auditors with good professional proficiency, independence, and quality of the audit work. Internal audit entity should also implement proper career policy for auditors and provide full support to them. It is crucial to enhance the internal audit effectiveness and provide value added to the auditee.

Keywords: effectiveness of the internal audit; professional proficiency of internal auditors; organisational independence; support from internal audit entity leadership.

DOI: 10.1504/IJAAPE.2023.134920

International Journal of Accounting, Auditing and Performance Evaluation, 2023 Vol.19 No.4, pp.417 - 457

Received: 02 Apr 2020
Accepted: 03 Feb 2021
Published online: 21 Nov 2023 *

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