How to cite this paper
Ratmono, D & Darsono, D. (2022). Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations.Accounting, 8(2), 177-186.
Refrences
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Al-Garni, A. (2008). Government auditing in Saudi Arabia: Auditors’ opinion in the General Audit Bureau. Institute of Public Administration, 48(1), 39–79.
Al-Twaijry, A.., Brierley, J. & Gwilliam, D. (2003). The Development of Internal Audit in Saudi Arabia: An Institutional Theory Perspective. Critical Perspectives on Accounting,14(5), 507-531.
Alzeban, A. & Gwilliam, D. (2014). Factor affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23, 74-86
Alzeban, A.& Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management, 7(6), 443–454.
Arena, M., Arnaboldi, M. & Azzone, G. (2006). Internal Audit in Italian Organizations: A Multiple Case Study. Managerial Auditing Journal, 21(3), 275-292.
Arena, M. & Azzone, G. (2007). Internal Audit Departments: Adoption and Characteristics in Italian Companies. International Journal of Auditing, 11(2), 91-114.
Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13, 43–60.
Brierley, J., El-Nafabi, H., & Gwilliam, D. (2001). The problems of establishing internal audit in the Sudanese public sector. International of Journal Auditing, 5(1), 73–87.
Brierley, J., El-Nafabi, H., & Gwilliam, D. (2003). An examination of internal audit in the Sudanese public sector. Research in Accounting in Emerging Economies, 5, 177–195.
Chidinma, O, Nwadialor O & Ifureza, S. (2016). Effective internal audit as a tool for improving institutional governance and accountability in the public sector. Advances in Applied Science Research, 7(4), 1-10.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20(3), 296–307.
Davidson, P. (1991). The Great Communicators. The Internal Auditor, 48(6), 26-31.
Dittenhofer, M. (2001). Internal audit effectiveness: An expansion of present methods. Managerial Auditing Journal, 16 (8), 443–450
Endaya & Hanefah, (2013). Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework. Research Journal of Finance and Accounting, 4(10), 2013
Gwilliam, D., & El-Nafabi, H. (2002). The possibility of transition to public sector modern auditing techniques and procedures found in developing countries; the case of Sudan. Accounting Research, The Saudi Accounting Association, 6(2),161–196.
Halimah, N., R. Othman, & M. Jusoff. (2009). Journal of Modern Accounting and Auditing, 5(9), 53-62.
Institute of Internal Auditors (IIA). 2006. The role of auditing in public sector governance. Florida: IIA.
Kagaba, J & P. Mulyungi. (2018). Determinants of Internal Audit Effectiveness of Public Sector; A Case Study Rwanda Revenue Authority. International Journal of Science and Research (IJSR), 7(11), 617-620.
Komite Standar Audit AAIPI. (2013). Standar Audit Intern Pemerintah Indonesia.
Mihret, D., & Yismaw, A. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470–484.
Mihret, D., James, K. & Mula, J. M. (2010). Antecedents and Organisational Performance Implications of Internal Audit Effectiveness: Some Propositions and Research Agenda. Pacific Accounting Review, 22(3), 224-252.
Montondon, L. G., & Fischer, M. (1999). University audit departments in the United States. Financial Accountability & Management, 15(1), 85-94.
Mupeta, G. (2017). The Factors That Determine Internal Audit Effectiveness in the Selected Public Sector and Parastatal Organizations in Zambia. The International Journal of Multi-Disciplinary Research, 1-23.
Ofori, C & L. Lu. (2018). The Evaluation of Internal Audit Functions for Effective Public Sector Administration. A Survey of Accra Metropolitan Assembly, Ghana. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(2), 19-27.
Omar, Sharofi, H. I. M., Mohd-Shahrir, H. R. (2007). Public sector accounting in Malaysia. Kuala Lumpur, Malaysia: Thompson Learning.
Ratnawati, V. (2020). Factors affecting tax auditors’ performance: the moderating role of locus of control. Problems and Perspectives in Management, 18(2), 36-45.
Saputra, K., S. Winarningsih & E. Puspitasari. (2020). The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables. Journal Management, Business, and Accounting, 19(3), 243-257.
Schyf, D. (2000). Obstacles in establishing and operating a public sector internal auditing function in a developing country: The South African experience. Meditari Accountancy Research, 8, 145–181.
Shamsuddin, A. (2014). Factors that determine the effectiveness of internal audit functions in the Malaysian public sectors. International Journal of Business, Economics and Law, 5(1), 9-17.
Sterck, M., & Bouckaert, G. (2006). International audit trends in the public sector. The Internal Auditor, 63(4), 49-53.
Udeh, S & Nwadialor, E. (2016). Evaluation of effectiveness of internal audit in the Nigerian Public sector. European Journal of Business, Economics and Accountancy, 4(3), 44-58.
Van Gansberghe, C. (2005). Internal auditing in the public sector: A consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, 62(4), 69–73.
Al-Garni, A. (2008). Government auditing in Saudi Arabia: Auditors’ opinion in the General Audit Bureau. Institute of Public Administration, 48(1), 39–79.
Al-Twaijry, A.., Brierley, J. & Gwilliam, D. (2003). The Development of Internal Audit in Saudi Arabia: An Institutional Theory Perspective. Critical Perspectives on Accounting,14(5), 507-531.
Alzeban, A. & Gwilliam, D. (2014). Factor affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23, 74-86
Alzeban, A.& Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management, 7(6), 443–454.
Arena, M., Arnaboldi, M. & Azzone, G. (2006). Internal Audit in Italian Organizations: A Multiple Case Study. Managerial Auditing Journal, 21(3), 275-292.
Arena, M. & Azzone, G. (2007). Internal Audit Departments: Adoption and Characteristics in Italian Companies. International Journal of Auditing, 11(2), 91-114.
Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13, 43–60.
Brierley, J., El-Nafabi, H., & Gwilliam, D. (2001). The problems of establishing internal audit in the Sudanese public sector. International of Journal Auditing, 5(1), 73–87.
Brierley, J., El-Nafabi, H., & Gwilliam, D. (2003). An examination of internal audit in the Sudanese public sector. Research in Accounting in Emerging Economies, 5, 177–195.
Chidinma, O, Nwadialor O & Ifureza, S. (2016). Effective internal audit as a tool for improving institutional governance and accountability in the public sector. Advances in Applied Science Research, 7(4), 1-10.
Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20(3), 296–307.
Davidson, P. (1991). The Great Communicators. The Internal Auditor, 48(6), 26-31.
Dittenhofer, M. (2001). Internal audit effectiveness: An expansion of present methods. Managerial Auditing Journal, 16 (8), 443–450
Endaya & Hanefah, (2013). Internal Audit Effectiveness: An Approach Proposition to Develop the Theoretical Framework. Research Journal of Finance and Accounting, 4(10), 2013
Gwilliam, D., & El-Nafabi, H. (2002). The possibility of transition to public sector modern auditing techniques and procedures found in developing countries; the case of Sudan. Accounting Research, The Saudi Accounting Association, 6(2),161–196.
Halimah, N., R. Othman, & M. Jusoff. (2009). Journal of Modern Accounting and Auditing, 5(9), 53-62.
Institute of Internal Auditors (IIA). 2006. The role of auditing in public sector governance. Florida: IIA.
Kagaba, J & P. Mulyungi. (2018). Determinants of Internal Audit Effectiveness of Public Sector; A Case Study Rwanda Revenue Authority. International Journal of Science and Research (IJSR), 7(11), 617-620.
Komite Standar Audit AAIPI. (2013). Standar Audit Intern Pemerintah Indonesia.
Mihret, D., & Yismaw, A. (2007). Internal audit effectiveness: An Ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470–484.
Mihret, D., James, K. & Mula, J. M. (2010). Antecedents and Organisational Performance Implications of Internal Audit Effectiveness: Some Propositions and Research Agenda. Pacific Accounting Review, 22(3), 224-252.
Montondon, L. G., & Fischer, M. (1999). University audit departments in the United States. Financial Accountability & Management, 15(1), 85-94.
Mupeta, G. (2017). The Factors That Determine Internal Audit Effectiveness in the Selected Public Sector and Parastatal Organizations in Zambia. The International Journal of Multi-Disciplinary Research, 1-23.
Ofori, C & L. Lu. (2018). The Evaluation of Internal Audit Functions for Effective Public Sector Administration. A Survey of Accra Metropolitan Assembly, Ghana. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(2), 19-27.
Omar, Sharofi, H. I. M., Mohd-Shahrir, H. R. (2007). Public sector accounting in Malaysia. Kuala Lumpur, Malaysia: Thompson Learning.
Ratnawati, V. (2020). Factors affecting tax auditors’ performance: the moderating role of locus of control. Problems and Perspectives in Management, 18(2), 36-45.
Saputra, K., S. Winarningsih & E. Puspitasari. (2020). The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables. Journal Management, Business, and Accounting, 19(3), 243-257.
Schyf, D. (2000). Obstacles in establishing and operating a public sector internal auditing function in a developing country: The South African experience. Meditari Accountancy Research, 8, 145–181.
Shamsuddin, A. (2014). Factors that determine the effectiveness of internal audit functions in the Malaysian public sectors. International Journal of Business, Economics and Law, 5(1), 9-17.
Sterck, M., & Bouckaert, G. (2006). International audit trends in the public sector. The Internal Auditor, 63(4), 49-53.
Udeh, S & Nwadialor, E. (2016). Evaluation of effectiveness of internal audit in the Nigerian Public sector. European Journal of Business, Economics and Accountancy, 4(3), 44-58.
Van Gansberghe, C. (2005). Internal auditing in the public sector: A consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, 62(4), 69–73.