Title: Factors affecting internal audit function effectivity (internal auditor competence and objectivity, management support and organisation culture) at local government

Authors: Rindu Rika Gamayuni

Addresses: Accounting Department, Economic and Business Faculty, Lampung University, Sumantri Brojonegoro Street No. 1, Lampung Province, 35145, Indonesia

Abstract: Internal audit function is important at the central and local government, but is still weak, and it needs to be improved. Therefore, this research aims to examine the effect of the internal auditor competence and objectivity, management support and organisation culture on the effectiveness of the internal audit function. This research uses survey method with description verification approach, and it is conducted on local government in Lampung Province, Indonesia. Primary data are statistically tested by using SEM partial least square (PLS). This research has shown that the internal auditor competence and objectivity, and organisation culture has significant influence to the effectiveness of internal audit function, but management support does not.

Keywords: internal auditor competence; objectivity; management support; organisation culture; internal audit function effectivity.

DOI: 10.1504/IJMEF.2018.093786

International Journal of Monetary Economics and Finance, 2018 Vol.11 No.3, pp.179 - 191

Received: 14 Sep 2016
Accepted: 28 Sep 2016
Published online: 06 Aug 2018 *

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