MESARI (Management, Economics, Accounting, and Business Research Innovations)

The Influence of Auditor Experience, Management Support and Internal Control Effectiveness on the Effectiveness of the Internal Audit Function

Divtyajeng Nurhaliza — 2025-01-23

This article examines the factors influencing the effectiveness of internal audit functions, with a focus on Auditor Experience, Management Support, and Internal Control Effectiveness. Experienced auditors possess a deeper understanding of internal processes and risk controls, which are critical to maintaining audit integrity. Management support ensures that internal auditors have access to the necessary resources and autonomy to execute their duties effectively, thereby enhancing the audit's credibility among stakeholders such as top management and boards of directors. Internal control effectiveness refers to a system's capacity to prevent or detect non-compliance and fraud, necessitating comprehensive knowledge of operational procedures, business risks, and advanced analytical skills to evaluate control systems. This study aims to provide a nuanced understanding and establish robust hypotheses on the interrelationships between these factors in internal audits, ultimately improving audit effectiveness across various sectors. The literature review reveals that: (1) auditor experience significantly influences internal audit effectiveness, (2) management support is pivotal to effective auditing, and (3) robust internal controls are essential for ensuring the integrity of audit functions.

Factors Affecting Fraud Detection by Auditors: Audit Experience, Audit Quality and Time Pressure

Febrina Cahyaningtias — 2025-01-23

Prior research plays a pivotal role in scholarly articles, serving as a foundation for substantiating ideas and phenomena related to the influence or correlation between variables. This study employs a literature review method to explore the determinants that impact auditors' ability to detect fraud, specifically focusing on Audit Experience, Audit Quality, and Time Pressure. The article aims to propose hypotheses regarding the influence of these variables for future research. Based on the literature review, the findings suggest that: (1) Audit experience significantly enhances fraud detection; (2) Audit quality positively influences fraud detection; and (3) Time pressure affects the effectiveness of fraud detection.

Factors Affecting Internal Audit Quality: Audit Experience, Independence and Competence

Muhammad Zaynuri — 2025-01-23

This literature reviews factors influencing internal audit quality, focusing on Audit Experience, Independence, and Competence. Experienced auditors are better equipped to understand an organization's operational and financial complexities and can identify early signs of fraud or non-compliance. Independence enables auditors to report findings objectively, ensuring that audit results are reliable for stakeholders like top management and boards. Competence involves the technical and analytical skills necessary for auditing, including knowledge of audit standards, legal requirements, and accounting principles, as well as strong analytical abilities. By exploring these factors, this article aims to develop solid hypotheses about their relationship within internal audit quality, ultimately supporting improvements in audit practices across various sectors. Findings from this literature review indicate: 1) Audit experience positively impacts Internal Audit Quality, 2) Independence is crucial for audit reliability, and 3) Competence enhances Internal Audit Quality.

The Influence of Internal Competence, Objectivity, Management Support and Independence on Internal Audit Effectiveness

Fadel Muhammad Akbar — 2025-01-23

This article reviews the factors that influence the effectiveness of internal audits, using variables in the form of internal competence, objectivity, management support and independence in a tax accounting literature study. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are the variables internal competence, objectivity, management support, and independence, all four of which have a significant and positive influence on the effectiveness of internal audit. These four can go hand in hand with each other to produce good internal audit effectiveness and improve company performance.

The Influence of Internal Control, Whistleblowing System and Internal Audit on Fraud Prevention

Lanang Adi Saputra — 2025-01-23

This research aims to determine the effect of internal control, whistleblowing system, internal audit on fraud prevention. This research uses qualitative methods and library research. Examining theories and relationships or influences between variables from books and journals both offline in the library and online sourced from Mendeley, Google Scholar and other online media. The research results show that internal control, whistleblowing system, internal audit have a significant positive effect on fraud prevention.

Literature Review of The Effect of Audit Experience, Competence, And Objectivity on The Effectiveness of The Internal Audit Function

Riska Fatikasari — 2025-01-23

Literature Review article The Effect of Audit Experience, Competence, and Objectivity on the Effectiveness of the Internal Audit Function is a scientific article that builds research hypotheses between variables used in further research. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Goggle Scholar and other academic online media. The results of this literature review article are: 1) Audit Experience affects the Effectiveness of the Internal Audit Function; 2) Competence affects the Effectiveness of the Internal Audit Function; and 3) Objectivity affects the Effectiveness of the Internal Audit Function.