Efektifitas Peran Auditor Internal Dan Dampaknya Terhadap Signifikansi Organisasi

Indria Primadita, Fitriany Fitriany


This study evaluates the effectiveness of the internal audit role and its impact on organizational significance. This research looks at the perspective of the Chairman of the Audit Committee as one of the main internal audit stakeholders and the perspective of the CAE (Chief Audit Executive) which is the object of this research. This study was analyzed using the building blocks. The effectiveness of building blocks is measured using scoring with modifications to IIA Netherland and Chambers & Perez. The scoring results state that the effectiveness of IA has met the expectations of the audit committee but there are still things that need to be improved regarding the agility aspect of IA. The results of the reliability test on all components in the building blocks were analyzed using the Kappa Coefficient resulting in the level of agreement between the Audit Committee and the CAE regarding the role of internal audit in achieving organizational strategy in the Fair to Good Agreement range. This study also conducted a thematic analysis of each building block and content analysis on the expectations of the audit committee which resulted in conclusions regarding the importance of transforming the role of IA in the future, namely as an agent of change which is a catalyst for positive change in the organization.

DOI: https://doi.org/10.26905/afr.v6i2.10343


Audit Committee, Effectiveness, Internal Audit, Organizational Learning, and Organizational Significance

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DOI: https://doi.org/10.26905/afr.v6i2.10343


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