In modern organizations, Information and Communication Technologies are used to support the organizations’ activities. To manage the quality of the organization processes, audit processes are implemented. Also, the audit processes can aim the quality of ICT systems themselves because their involvement in organization processes. The paper investigates the ways in which a quality management can b...

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 att...

Globally, organizations have various challenges of fraudulent activities and exposure to fraud risk irrespective size, location or sector. Fraud is not a new phenomenon, it occurred from centuries with numerous high profile cases, these are perceived adversely affected company’s profitability, corporate governance, dividend, business growth, this calls for study on how Internal Audit Values (IA...

The purpose of this study was to analyze the effect work experience, independence, objectivity, integrity, on quality audit results with motivation as a moderating variable. This type research is quantitative. population in were auditors at Financial and Development Supervisory Agency (BPKP) North Sumatra, Medan sample 70 auditors, which taken using purposive sampling method. instrument used qu...