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

Abstract

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.