This study aimed to comprehend and unfolding the reality of the independence dilemma faced by auditors of the Internal Control Unit at the Alauddin Makassar Islamic University. In achieveing the objective of the study, the reasercher conducted observation and interviews in collecting the data, while the exploration of the understanding and awareness of the informant is done in depth using epoche. Data were analyzed by qualitative method interpretively with phenomenology as a research design. The results of the study revealed that the reality experienced by the auditors of SPI UIN Alauddin Makassar showed an ethical gap. There was a "distance" between the expectations and reality of the auditor's self to the relationship with the chancellor, as well as the auditor's relationship with the auditee. This study also revealed the meaning of independence from the perspective of the auditor's spiritual awareness.
<p><em>This research is motivated by a "unique" phenomenon from of the role of the profession internal auditors. For </em><em>Internal </em><em>auditors </em><em>of Internal Control Unit </em><em>(SPI) in</em><em> a non-profit organization, especially in an</em><em> </em><em>Higher Education Institution</em><em>, the uniqueness has the potential to place it in a situation of independence dilemma. The purpose of this study is to understand the reality of the independence dilemma faced by SPI auditors as a result of the conditions and work environment. In order to explore the auditor's understanding of SPI, phenomenology is employed as methodology, under interpretive paradigm as the umbrella of this research. Exploration of understanding and awareness is done using Epoche. The results of the study revealed that the SPI auditor faced a situation of independence in various forms: (1) the negative auditing stigma in the form of the awarding of "kambing hitam" to SPI raises a dilemma for auditors and disturbs the working spirit of the SPI auditor, on the other hand if implemented improperly will be contrary to the obligation and further aggravate the negative stigma already attached; (2) there is a phenomenon of impropriety (abuse) on audit guidelines that has not been fully implemented and not evaluated to provide ethical consideration in the future; (3) the existence of obedience pressure in the form of "suspension" the rector signs the SPI examination report</em><em>.</em><em> </em><em>d</em><em>ue to the term audit conception that has not been agreed upon. </em></p>
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