Mapping of Internal Audit Quality on the Public Sector in Indonesia: A Systematic Review

This study aims to explore internal audit quality in Indonesia, especially the public sector. The researcher used a systematic literature review method synthesize research results conducted over past seven years between 2016 and 2022. found that most is only output-oriented, primarily influenced by compliance driver variables. researched variables are independence competence. It also adopts attribution theory. However, kaizen philosophy perspective assesses based on demand-based driver. Finally, this proposes conceptual model for developing future should be outcomes using qualitative approach.