Convergence towards internal audit effectiveness in the BRICS Countries

Barac, Karin; Coetzee, Philna; Staden, Marianne Van

doi:10.4102/jef.v9i2.61

Cited by 6 publications

(17 citation statements)

References 37 publications

(35 reference statements)

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“…Adapun penilaian level kapabilitas ini dikenal dengan konsep Internal Audit Capability Model (IA-CM) yang memiliki 5 level dengan 6 elemen penilaian. Beberapa penelitian terdahulu telah merekomendasikan penerapan konsep ini (Babajani, Bolu, & Khani, 2020;Barac, Coetzee, & Marinne, 2016;van Rensburg & Coetzee, 2011). Ayagre (2015) menyatakan bahwa kapabilitas internal audit dapat meningkatkan tata kelola yang lebih baik, tetapi terkendala dalam beberapa aspek, yaitu kemampuan teknis dan profesional, motivasi, minimnya anggaran, dan dukungan dari manajemen terhadap pelaksanaan fungsi audit internal.…”

Section: Pendahuluanunclassified

Peningkatan Kapabilitas Internal Audit Instansi Pemerintah

Airlangga,

Rossieta

2023

Owner

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In implementing supervisory duties, internal auditors must have capabilities that consist of capacity, authority, and competency. The level of capability is measured using six elements of the Internal Audit Capability Model. This study aims to determine the efforts to strengthen the Inspectorate General of Ministry X in achieving level 4 capability of Government Internal Supervisory Apparatus. Internal audit capability level 4 is an excellent assurance of governance, risk, and control from the organization. Therefore, the role of internal auditor as a strategic counterpart is needed. Furthermore, obstacles and challenges were analyzed and evaluated for this Inspectorate General of Ministry X. The research used a qualitative method with a case study approach. Document reviews and interviews are used to collect the data. The results showed that several efforts had been made to improve internal audit capability based on BPKP Regulation No. 8 of 2021 concerning Capability Assessment of Government Internal Supervisory Apparatus. However, there is still an element of Internal Audit Capability Model at level 3 based on the self-assessment results, while others have not fully met the infrastructure for level 4. It is necessary to evaluate for three consecutive years and implement Enterprise Risk Management comprehensively. Thus internal auditor can utilize Enterprise Risk Management for its supervisory activities. The results of this study can also contribute to other institutions that are working to achieve internal audit capability level 4

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Section: Pendahuluanunclassified

Peningkatan Kapabilitas Internal Audit Instansi Pemerintah

Airlangga,

Rossieta

2023

Owner

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“…Iako posao internog revizora u javnom sektoru nije nov za bilo koju lokalnu upravu, status interne Kontrola je upravljačka funkcija koja pokriva finansijske i nefinansijske aspekte organizacije, kako bi osigurala valjanost, usklađenost sa utvrđenim zakonima i red i sigurnost svih sredstava i poslovanja. revizije i potražnja za njom dramatično su se promenili od ranih godina dvadesetog veka (Barac et al, 2016). Funkcija interne revizije je sve više prepoznata kao važan mehanizam internog upravljanja i, shodno tome, faktori koji doprinose njenoj efikasnosti su sada izazvali veliko interesovanje kod istraživača i praktičara (Pooe et al, 2022).…”

Section: Interna Revizija I Kontrola U Funkciji Prevencije U Polju Ko...unclassified

Managing the Risk of Corruption in the Defense Sector

Knežević

Obradović

Milojević³

2022

Revizor

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Managing the risk of corruption in the defense sector is becoming an increasingly topical issue. This issue is even more important when you consider that the military in many countries owns the property, infrastructure, industrial facilities, and other forms of resources. These forms of military ownership can have a strong commercial character, which in principle can encourage various private sector organizations to direct public procurement in the desired direction through various mechanisms. The findings of the paper indicate that corruption in the defense sector is a very complex issue and a topic to which insufficient academic attention has been paid. It was also learned that an effective internal audit with the strong support of internal control can greatly prevent the occurrence of corrupt practices.

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“…DiMaggio and Powell (1983) suggest that as a result of institutional pressures and a desire to compare with other organizations in a similar environment, organizations tend to adopt similar characteristics through three mechanisms of isomorphism (Barac et al, 2016). Coercive isomorphism results from pressures exerted by prevailing laws and regulations.…”

Section: Theoretical Framework 251 Institutional Theorymentioning

confidence: 99%

Effect of Auditor Proficiency and Audit Quality on Internal Audit Effectiveness in Nigeria’s Federal Public Service

2020

RJFA

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The internal audit function, with clearly defined competence and process requirements, has despite its presence within the operations of federal public sector organizations in Nigeria being unable to check the rising cases of frauds and financial improprieties which have continuously been highlighted against them. Furthermore, sufficient attention has not been given to related control issues regardless of the increasing use of information technology (ICT) in public sector operations. The study investigates the effects of competence; the role of ICT; and the quality of internal audit on internal audit effectiveness in Nigeria's federal public service which is charged with the responsibility of the management of over half of the public revenues accruing to the Nigerian federation but with particular reference to 28 self-accounting federal public organizations operating in the North East Geo-Political Zone. Primary data was obtained from 139 valid responses out of 148 questionnaires administered on the internal auditors of such organizations. Partial least square structural equation modeling (PLS-SEM) was employed as the technique of data analysis to test the relationships. The finding of this study revealed that competence and the quality of internal audit showed positive and significant influence on internal audit effectiveness. Information and Communication Technology (ICT) however showed positive but insignificant contribution. The study recommends an effective compliance with minimum entry requirements in the employment and deployment of Internal Auditors; a review and continuous improvement of operating regulations and standards; as well as the deployment of appropriate ICT audit tools and continuous training of internal audit staff by the relevant government offices (Offices of the Accountant General and that of the Head of Civil Service of the Federation-OAGF & OHCSF; and the Nigerian Information Technology Development Agency-NITDA).

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Convergence towards internal audit effectiveness in the BRICS Countries

Cited by 6 publications

References 37 publications

Peningkatan Kapabilitas Internal Audit Instansi Pemerintah

Peningkatan Kapabilitas Internal Audit Instansi Pemerintah

Managing the Risk of Corruption in the Defense Sector

Effect of Auditor Proficiency and Audit Quality on Internal Audit Effectiveness in Nigeria’s Federal Public Service

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