External auditors are very important for third partite because they add credibility to financial statements and third party can make decision in accord of financial statement audited. In recent years, the auditing and accounting profession faced scrutiny because of auditing scandals. Recent high profile accounting controversies such as Enron and World have highlighted the continuing debate abou...

Since 2002, regulations have changed the landscape of internal audit as well as how many internal audit departments are viewed by senior management and the board, making it difficult for internal audit, especially small and medium departments, to maintain a role in the risk management process. Many companies are beginning to realize the benefit of using business intelligence in the risk managem...

The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

The demands of society on governance for the realization good and clean are increasing which requires government officials to be competent in carrying out internal control function. In regional government, supervisory function is duty Inspectorate Province. purpose an audit process produce a quality audit, can influenced by several factors including competence, independence, ethics auditors. Th...

We present constructs that create, manage, and verify digital audit trails for versioning file systems. Based upon a small amount of data published to a third party, a file system commits to a version history. At a later date, an auditor uses the published data to verify the contents of the file system at any point in time. Digital audit trails create an analog of the paper audit process for fi...

<span>The purpose of this study was to determine the effect auditor competence and independence on audit quality Halu Oleo University Internal Supervisory Unit. The sample in 51 audites. data used are qualitative quantitative data. Data collection methods questionnaires documentation. Methods analysis descriptive multiple linear regression analysis. results show an R value 0.859 which mea...

With the increasingly fierce market competition and needs of high-quality development enterprises in new stage, internal audit with its unique independence synergy enterprise, value-added role is prominent, but also has higher requirements for how to coordinate innovation steady security. This article focuses on state-owned provides overall security, analyzes shortcomings, puts forward reasonab...