In this paper, the authors examine how different types of fraud in most Information Technology (IT) environments affect an audit risk model from 2001 through 2008. Variations in IT fraud are questionable for determining the audit risks that affect audit quality and report. The data sources in this study came from the Computer Crime and Security Survey report (CSI) 2008. By relating different IT...

This study aims to examine and analyze the effect of existence an internal audit function (IAF) disclosure (DIA) on external fees in non-financial companies listed Indonesia Stock Exchange 2015-2019. The approach used this is a quantitative consisting 327 samples with purposive sampling technique. Data analysis using multiple linear regression. results showed that had negative insignificant fee...

From an internal audit perspective, enterprise systems have created new opportunities and challenges in managing internal as well as external risks. In this work, we report results of a survey that examines internal auditors’ ability to identify and manage operational, financial, technological, compliance and other risks as the organization migrates to an ERP environment. Our findings show that...

The principles and findings from internal government audits (aimed at generating recommendations to improve compliance with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques can overcome the weaknesses of the four predominant approaches to evaluating anti-corruption regulatory performance – the systems design approach, the ad-...

This study aims to analyze the effect of management commitment on Good Corporate Governance, internal audit competence Governance and service quality Governance. The population in this were all hotels Badung Regency. data collection method used research is by distributing questionnaires. sampling technique was carried out purposive based predetermined criteria, number that met criteria 71 four-...