Abstract:<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 pu… Show more
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