Independence, Objectivity, and Competency of Internal Auditors and Their Impact on the Effectiveness of the Internal Audit

Muhammad As’ad, Padri Achyarsyah

Abstract


Abstract: Using the auditor experience variable as a moderator, this study attempts to investigate how the independence, objectivity, and competency of internal auditors affect the efficacy of the internal audit function. This study used SmartPLS to handle data from 136 respondents using a quantitative technique. The results of the study show that while objectivity has no bearing on internal audit effectiveness, independence and competence do. The association between objectivity and internal audit effectiveness is moderated by auditor experience. It is trusted that the discoveries of this investigate will give important suggestions to companies to fortify inside review forms and progress chance administration, compliance and generally operational productivity. Moreover, it is anticipated that the discoveries of this inquire about will offer assistance controllers create more pertinent rules and measures to guarantee that inner review meets best practices and thorough compliance.

Keywords: independence, objectivity, competency, internal audit function

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References


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