Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Auditing
Ismi Fitri Aulia
FEB Universitas Madura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Independence for Internal Auditors: Is it Necessary? Nanang Setiawan; Riskiyatur Rohemah; Ismi Fitri Aulia
Jurnal Riset Akuntansi dan Auditing Vol. 10 No. 2 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i2.542

Abstract

Independence is needed to maintain the quality of audit results and the credibility of financial reports, especially for external auditors independent of clients. As for the internal auditors within the organization, is independence still necessary? This article is intended to analyze the independence aspects of internal auditors and how internal auditors, in their assignments, maintain and ensure the quality of audit results that are credible. This study uses a descriptive qualitative method with a literature study approach. The results of the analysis show that internal auditors who are in the organizational structure of an entity still require independence in their assignments, even though they are under management (directors or commissioners), but in carrying out their duties they must remain independent of the department being audited so that during the audit process and reporting they remain objective, neutral, and impartial. An accurate audit report is addressed to management to evaluate performance and follow up on improvements in the department being audited. This study tries to fill the gap in research on audit independence among internal auditors because almost all research on audit independence involves external auditors. This study contributes to increasing audit independence literacy for internal auditors and has implications for the need for an independence code of ethics for internal auditors
Co-Authors Nanang Setiawan Riskiyatur Rohemah