Cuellar defined the phenomenon of Deaf Effect as occurring “when a decision maker doesn’t hear, ignores, overrules a report of bad news to continue a failing course of action” (Cuellar, 2009). Based on interviews with internal IS auditors, Keil (Keil & Robey, 2001) described the Deaf Effect as a failure to respond to messages of impeding IS project failure. The auditors recalled instances in wh...

The need for representatives of the relevant professions to have skills and comprehensively apply analytical tools under areas their professional activities has been established by current standards “Internal Auditor” Control Specialist (Internal Controller)”, approved Ministry Labor Social Protection Russian Federation. Meanwhile, both in above documents scientific literature, proposals on com...

This study attempts to examine the effects of task characteristics and accountability on audit judgment. We found that when the audit task is less structured, such as in analytical reviews, auditors will manifest an attitudinal shift toward the preference of the agent to whom they are accountable. When the audit task is structured such as in internal control evaluations, an attitudinal shift wi...

Over the years, many organisations adopted several types of Three Lines models for optimising risk management coordination and control. According to these models, first line ownership is required routinely applying in all organisation’s activities, which seems highly underdeveloped. From an exploratory development research, builds on conventional approaches, three pragmatic suggestions are deri...

The aim of this study is to describe and analyze the objectivity independence auditors/examiners on performance internal auditors within North Sulawesi Regional Police Supervision Inspectorate. method used a quantitative research method. results that researchers obtained were: There positive effect auditors. higher auditors, produced by Conversely, lower contribution 41.9%. no Due testing secon...

This paper investigates differences between the external auditors’ (EA) and internal (IA) perceptions of degree usage compliance with Institute Internal Auditors (IIA) International Standards for Professional Practices Auditing (Standards) by audit departments. The research uses survey-based questionnaires sent to IAs EAs listed firms registered in an emerging market included interviews individ...

While research on the accountability of local government performance has grown significantly, little attention been paid to critical success factors, particularly role maturity government's internal control system and capability auditors. This study examines effect auditors performance, with variables, namely audit opinion, own-source revenues, proliferation status. It aims fill gap using Indon...