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State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion. Therefore, this study aimed to investigate the relationship between internal auditor competence, internal control, and internal audit quality in efforts to prevent fraudulent financial statements. Respondents in this research were 475 people from 33 BUMN in Indonesia. Data were then collected through online surveys using Google Forms and direct visits to several BUMNs, and subsequently analysed using SEM-PLS. The results showed that internal auditor competence had an impact on internal audit quality and the prevention of fraudulent financial statements. Internal control influenced both internal audit quality and the prevention of fraudulent financial statements. Moreover, internal audit quality affected the prevention of fraudulent financial statements, while mediating the effects of internal control on preventing fraudulent financial statements. This research provides a practical contribution, which can contribute to BUMN in Indonesia in improving the prevention of fraudulent financial statements. Furthermore, it contributes to increasing the confidence of investors and other stakeholders in investing in BUMN in Indonesia.

The study aimed to establish the moderating effect of audit committee meetings on the relationship between internal auditors’ attributes and financial sustainability of municipalities. The study used census balanced panel data design and survey approach. The primary data was collected through 621 structured questionnaires distributed to chief audit executives and board of directors and audit committee chairpersons in 207 out of the 260 municipalities. The secondary data was collected from the Auditor General’s report. The study used panel data comprising both cross section and time series. The study sampled observations for a five-year period (from 2016 to 2020) with 1035 observations for 207 municipalities. Data collected were analysed using partial least square-structural equation modelling. The findings indicated that audit committee meetings, internal auditor independence, internal audit size with the exception of internal auditor competence, have direct significant influence on financial sustainability. However, audit committee meetings failed to significantly moderate the relationship between internal auditors’ attributes and financial sustainability. [ABSTRACT FROM AUTHOR]

This study aims to analyze the effect of the influence of internal auditor competence and the effectiveness of internal control on the quality of financial statements with professional scepticism as a moderating variable. The population in this study were 32 respondents at the Inspectorate of the Ministry of Youth and Sports. The sampling technique in this study is a saturated sample technique. The sample in this study was 32 respondents based on the Functional Position of Auditor and Supervision for the Implementation of Government Affairs (JFT) at the Inspectorate Office of the Ministry of Youth and Sports. The results of this study indicate that the competence of internal auditors and the effectiveness of internal control have a positive and significant effect on the quality of financial reports. This study proves that professional scepticism moderates the effect of internal auditor competence and the effectiveness of internal control on the quality of financial reports. Therefore, for further researchers to be able to conduct an ethnographic study. [ABSTRACT FROM AUTHOR]

This study investigates the direct and indirect effects of audit planning on audit quality through two underlying mechanisms: audit work program and internal auditor competency. Utilizing a sample of auditors from the Regional Inspectorate of Tasikmalaya City, data were analyzed using SPSS Version 25 software, followed by testing for validity and reliability. The findings reveal that audit planning has a substantial direct and indirect impact on audit quality. The indirect effect is mediated by the audit work program and internal auditor competence, indicating that these processes play a crucial role in the association between audit planning and audit quality. This study’s findings provide auditors and audit firms with significant insights into improving audit quality via effective audit planning, the implementation of audit work programs, and internal auditor competency. [ABSTRACT FROM AUTHOR]

This study aims to examine the effect of internal auditor competence, internal auditor independence, and internal auditor size on the quality of internal audit auditors of SPI at PTN BLU in Indonesia and to examine whether there is a moderating effect of top management support. The data used in this study are primary data obtained from the results of distributing questionnaires to internal auditors who work in the Internal Control Unit at Higher Education Public Service Bodies in Indonesia. The sampling method used in this study was a census, with 34 respondents. The data analysis method used is moderated regression analysis (MRA). Based on the research results, it is known that: First, the internal auditor's competence has a positive effect on the quality of internal audit. Second, the independence of the internal auditor has a positive effect on the quality of internal audit. Third, internal auditor size has no positive effect on internal audit quality. Fourth, top management support does not moderate the relationship between internal auditor competence, internal auditor independence, and internal auditor size on internal audit quality.