Audit Committee Perceptions about Internal Audit: Survey Evidence from Indonesian Audit Committee Members

Susanto, Djoko (2017) Audit Committee Perceptions about Internal Audit: Survey Evidence from Indonesian Audit Committee Members. International Journal of Applied Business and Economic Research, 15 (16). pp. 157-170. ISSN 0972-7302

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Official URL: https://www.researchgate.net/publication/319478896...

Abstract

The audit committee and the internal audit are two important pillars of corporate governance that monitor the financial reporting process. In this study, I investigate how audit committee members perceive the role and effectiveness of their company’s internal audit function. I survey audit committee members working for Indonesian companies to learn about their dealings with the internal audit function. I obtain information about the frequency of meetings that audit committees hold with internal audit. I gather insights about the magnitude to which audit committees influence the mechanisms of internal audit. The audit committee respondents also shared their ratings about the independence, competency, and efficiency of internal audit. Finally, I document how audit committee members assess their reliance on and overall satisfaction with their internal audit function.

Item Type: Article
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 27 Apr 2020 03:55
Last Modified: 13 Jul 2020 03:35
URI: http://repository.stieykpn.ac.id/id/eprint/836

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