Competence of Internal Auditors in Higher Education

Abstract

The purpose of this study is to analyze the independence and competence of internal auditors in improving audit quality results. In the quality management cycle, the role of both external and internal auditors cannot be separated. The Auditor Activity Report provides various feedback for improvement. Because auditors must have the required competencies. There are 45 minimum competencies that auditors at Institut Agama Islam Negeri Curup must possess. From the research findings, there are several competencies that have not been mastered optimally, namely the ability to explain concepts or ideas orally or in writing clearly and fluently, have not attended training at least once a semester, managing audit management, innovative, professional, systematic nature, understanding of definition and terms of quality requirements and understanding of measurement, analysis and improvement.

Pengaruh Pendidikan Akuntansi, Sertifikasi Profesi, Etika Pengambilan Keputusan Terhadap Kualitas Audit di 5 Perusahaan Manufaktur di Jawa Barat

“…Kompetensi dalam menjelaskan konsep atau ide secara lisan maupun tulisan dengan jelas dan lancar, mengelola manajemen audit, inovatif, memiliki sifat sistematis, memahami definisi dan persyaratan persyaratan mutu, serta memahami pengukuran, analisis, dan perbaikan (Hamengkubuwono, 2022). Kompetensi, independensi, dan etika profesi merupakan komponen penting yang berpengaruh positif dan signifikan terhadap kualitas audit (Liu & Xu, 2021).…”

Promoting Collaborative Learning in Students Soon to Graduate through a Teaching–Learning Model

“…Since these abilities are a fundamental part of the successful development of students, educators should take the responsibility of leading, guiding, and giving students tools for working collaboratively [17,18]. Moreover, educators that apply collaborative learning can enhance their leadership and promote shared responsibility for their students' progress, helping one another to excel in the classroom [19]. Constructive management of emotions, critical thinking, problem solving, creativity, initiative, decision making, and risk assessment also contribute to collaborative learning.…”