Factors Determining The Effectiveness of Internal Auditing : The Role of Competence, Independence, and Management Support
Keywords:
Audit Internal, Competence, Independence, Management SupportAbstract
This study aims to analyze the factors that determine the
effectiveness of internal audits, focusing on three main variables,
namely internal auditor competence, independence, and
management support. Internal audits play an important role in
ensuring the effectiveness of internal controls, compliance with
company policies, and improving overall organizational
performance. Through a qualitative literature review approach, this
study examines the similarities and differences between previous
findings to identify key factors that play a role in improving internal
audit performance. The results of the study show that auditor
competence, which includes knowledge, technical skills, and work
experience, has a positive effect on audit quality and the
effectiveness of internal audit functions. Meanwhile, auditor
independence, both in terms of professional freedom and moral
integrity, is an important element that ensures objectivity in the
examination process. In addition, management support, manifested
through organizational commitment and the provision of adequate
resources, is also an important institutional requirement for the
successful implementation of audit recommendations.
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Copyright (c) 2026 Arisa Cibro, M. Raihansyah Kasman, Muhammad Zaki Riandra, Deliana Deliana, Putri Syuhada (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
