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Do Internal Government Auditors (always) Follow Audit Standards? a Case Study in Goverment Internal Auditor Office Chapter Aceh

Do Internal Government Auditors (always) Follow Audit Standards? a Case Study in Goverment Internal Auditor Office Chapter Aceh


This study was aimed at measuring and evaluating the compliance of Aparat Pengawas Internal Pemerintah (or Government Internal Auditors, hereafter GIAs) on the used audit standards in Indonesia. This case study research was carried out in Aceh provincial GIA office. The data is collected from survey and semi-structured interviews with key officers in the studied GIA office. To analyse and discuss the research findings, this paper employs the Milgram’s Obedience Theory (1963). This study found that most of the GIA follows the audit standards. However, there are two audit standards that mainly were not followed by the auditors i.e. the supervisor review of the produced Auditing Worksheet and timely completion of Audit Report. This study also found factors that determine of the obedience of GIAs to the audit standards, namely auditor responsibility, colleague/other audtior
upports, competency of GIAs, organizational commitment, and task complexity


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Detail Information

Bagian Informasi
Pernyataan Tanggungjawab
Pengarang Fahlevi, Heru - Personal Name (Pengarang)
Basri, Hasan - Personal Name (Pengarang)
Hastati, Sri - Personal Name (Pengarang)
Edisi Publish
No. Panggil
Subyek internal auditor
audit standard
Klasifikasi
Judul Seri
GMD Text
Bahasa English
Penerbit Fakultas Ilmu Administrasi - UB
Tahun Terbit 2016
Tempat Terbit Malang
Deskripsi Fisik pp 150-155, 21 cm
Info Detil Spesifik Jurnal Ilmiah Administrasi Publik (JIAP) Vol. 2, No. 2 2016


Citation

Fahlevi, Heru. (2016).Do Internal Government Auditors (always) Follow Audit Standards? a Case Study in Goverment Internal Auditor Office Chapter Aceh(Publish).Malang:Fakultas Ilmu Administrasi - UB

Fahlevi, Heru.Do Internal Government Auditors (always) Follow Audit Standards? a Case Study in Goverment Internal Auditor Office Chapter Aceh(Publish).Malang:Fakultas Ilmu Administrasi - UB,2016.Text

Fahlevi, Heru.Do Internal Government Auditors (always) Follow Audit Standards? a Case Study in Goverment Internal Auditor Office Chapter Aceh(Publish).Malang:Fakultas Ilmu Administrasi - UB,2016.Text

Fahlevi, Heru.Do Internal Government Auditors (always) Follow Audit Standards? a Case Study in Goverment Internal Auditor Office Chapter Aceh(Publish).Malang:Fakultas Ilmu Administrasi - UB,2016.Text

 



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