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/).

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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  -