The Influence of Internal Auditor Independence, Competence, and Professionalism on Internal Audit Quality: Literature Review
Keywords:
Independence , Competence, Professionalism, Internal Audit Quality, Literature ReviewAbstract
This study examines the relationship between internal auditor independence, competence, and professionalism and internal audit quality through a literature review. The study systematically analyzes 20 scientific articles published between 2020 and 2025, obtained from academic databases such as Google Scholar, ResearchGate, and accredited national and international journals. The findings indicate that independence, competence, and professionalism have a positive and significant effect on internal audit quality, both individually and collectively. Independence ensures auditor objectivity, competence strengthens analytical capability, and professionalism reflects integrity and ethical consistency in audit performance. However, organizational support and time pressure may influence the effectiveness of these attributes. Overall, the integration of independence, competence, and professionalism is essential to producing objective, reliable, and high-integrity internal audits that support effective organizational governance and accountability.
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Copyright (c) 2026 Andre Sihombing, Argya Lubis, Dimas Febriansyah, Deliana Deliana, Eli Safrida (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.
