This study aims to test and prove the impact of internal control, organizational culture, audit on fraud in Sidoarjo district government. The research method used is quantitative method, data primary data. Data collection form a questionnaire. population this were 26 agencies offices district. sample simple random sampling technique using slovin formula so that 96 was obtained. processing multi...

Introduction During the past decade, demands for eVective quality assessment in primary health care have increased considerably. “The third revolution of medical care” has seen a move towards more rigorous assessment of clinical interventions and increasing calls for more accountability. Although most agree that quality improvement is important there are many views about the best approach to qu...

Gaps in internal audit function (IAF), such as quality (IAQ), began to be pointed out by studies carried after Sarbanes-Oxley (SOX) Act publication. As a subject still under development the literature, this article seeks delineate research profile for IAQ period from 1999 2021. To end, bibliometric on was conducted, resulting identification of how area has progressed over last 22 years, encompa...

Purpose The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how auditors’ competency and objectivity affect resistance pressure from entities regarding reports. Thus, the main objective this study examine influence audit functions' (IAF) quality factors on chief executives' (CAEs) ability not modify report. Design/methodo...