Internal auditors role indicators and their support of good governance

The study aimed to develop indicators to measure the implementation of a new model for internal auditors in government organizations and their support of good public governance. Data was collected through a survey, with questionnaires, and interviews with key informants. Respondents were internal au...

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Autores principales:	Sri Rahayu, Yudi, Rahayu
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	hard control soft control watchdog consultants catalysts Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/db56ff3067b942b8b8a356c9aefa53d5
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id	oai:doaj.org-article:db56ff3067b942b8b8a356c9aefa53d5
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spelling	oai:doaj.org-article:db56ff3067b942b8b8a356c9aefa53d52021-12-02T17:00:22ZInternal auditors role indicators and their support of good governance2331-197510.1080/23311975.2020.1751020https://doaj.org/article/db56ff3067b942b8b8a356c9aefa53d52020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1751020https://doaj.org/toc/2331-1975The study aimed to develop indicators to measure the implementation of a new model for internal auditors in government organizations and their support of good public governance. Data was collected through a survey, with questionnaires, and interviews with key informants. Respondents were internal auditors from various government organizations. Data were analyzed using both quantitative and qualitative analysis. Internal auditors can carry out roles under a new model if they receive support in the form of leadership commitment. Currently, the dominant role of government internal auditors is as a watchdog. Roles as consultants and catalysts have begun to be implemented, although they are not yet optimal. The control variable provided the highest support for good public governance, while the audit knowledge variable provided the lowest support. The government needs to focus on increasing the quantity and capability of internal auditors through training, outreach, and technical guidance.Sri RahayuYudiRahayuTaylor & Francis Grouparticlehard controlsoft controlwatchdogconsultantscatalystsBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	hard control soft control watchdog consultants catalysts Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	hard control soft control watchdog consultants catalysts Business HF5001-6182 Management. Industrial management HD28-70 Sri Rahayu Yudi Rahayu Internal auditors role indicators and their support of good governance
description	The study aimed to develop indicators to measure the implementation of a new model for internal auditors in government organizations and their support of good public governance. Data was collected through a survey, with questionnaires, and interviews with key informants. Respondents were internal auditors from various government organizations. Data were analyzed using both quantitative and qualitative analysis. Internal auditors can carry out roles under a new model if they receive support in the form of leadership commitment. Currently, the dominant role of government internal auditors is as a watchdog. Roles as consultants and catalysts have begun to be implemented, although they are not yet optimal. The control variable provided the highest support for good public governance, while the audit knowledge variable provided the lowest support. The government needs to focus on increasing the quantity and capability of internal auditors through training, outreach, and technical guidance.
format	article
author	Sri Rahayu Yudi Rahayu
author_facet	Sri Rahayu Yudi Rahayu
author_sort	Sri Rahayu
title	Internal auditors role indicators and their support of good governance
title_short	Internal auditors role indicators and their support of good governance
title_full	Internal auditors role indicators and their support of good governance
title_fullStr	Internal auditors role indicators and their support of good governance
title_full_unstemmed	Internal auditors role indicators and their support of good governance
title_sort	internal auditors role indicators and their support of good governance
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/db56ff3067b942b8b8a356c9aefa53d5
work_keys_str_mv	AT srirahayu internalauditorsroleindicatorsandtheirsupportofgoodgovernance AT yudi internalauditorsroleindicatorsandtheirsupportofgoodgovernance AT rahayu internalauditorsroleindicatorsandtheirsupportofgoodgovernance
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Internal auditors role indicators and their support of good governance

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