Determinants of Internal Audit Quality in Provincial Government

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Meidy S.S. Kantohe *, Made Sudarma , Imam Subekti, Noval Adib


This study aimed to provide empirical evidence regarding the quality of local government internal audits from individual auditor input based on knowledge, experience, communication skills, and self-efficacy. The study involved all inspectorate auditors at 16 inspectorate offices in North Sulawesi Province, Indonesia. A saturated sampling method was employed, and 98 respondents participated. This study used the Human Capital Theory and Social Cognitive Theory as a theoretical framework supported by previous empirical evidence. The research results showed that internal auditors were demanded to have adequate communication skills in order to better communicate their sole responsibility in administering the government’s finance to head of local governments. Moreover, internal auditors should have stronger self-efficacy concerning their own capabilities in peforming auditing. The background of knowledge of internal auditors should be in line with specifications needed to be a qualified internal auditor. Experience is not solely measured by duration of work as internal auditors, but there should be a continuous improvement of their capacity in performing auditing.

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