Analysis Of Factors Affecting Internal Audit Quality With An Understanding Of Information Systems As Moderation Variables

This study aims to examine and analyze the relationship between time budget pressure auditor competence on quality of internal audit with an understanding information systems as a moderating variable at ministry finance inspectorate. The method used in this is comparative causal research which determine independent variables, namely dependent variable, systems. population was 374 people sample 87 who were determined by purposive sampling technique. Data collection techniques using questionnaire. Based hypothesis testing, has positive but not significant effect audits quality. system cannot weaken influence budgetary strengthen audit.