Influence of Internal Audit and Internal Control System on Quality of the Financial Statement
- DOI
- 10.2991/aebmr.k.210121.005How to use a DOI?
- Keywords
- Internal Audit, Effectiveness of Internal Control Systems, Quality of Financial Statement
- Abstract
The expected results of this study are to obtain empirical evidence of the causes of financial report quality through the implementation of internal audits that are moderated by the effectiveness of the internal control system. The benefit of this research is to contribute scientifically to the science of public sector auditing and solve problems for governments throughout the ministry in improving the quality of financial reports through the implementation of internal audits and internal control systems. The process through surveys and grounded based on existing theories was developed into a model designed to examine the quality of financial reports obtained from the internal control system and the implementation of internal audits. The results of this study state that the Internal Audit Implementation does not affect the Quality of Financial Statements, if the Effectiveness of the Internal Control System as a result of the moderating variable does not affect the Quality of Financial Statements.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Ngali Sumito AU - Hari Setiyawati AU - Ratna Mappanyukki PY - 2021 DA - 2021/01/22 TI - Influence of Internal Audit and Internal Control System on Quality of the Financial Statement BT - Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019) PB - Atlantis Press SP - 26 EP - 31 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210121.005 DO - 10.2991/aebmr.k.210121.005 ID - Sumito2021 ER -