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All Journal Jurnal Ekonomi Jurnal Akademika Biologi PROFIT : Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) Social, Humanities, and Educational Studies (SHEs): Conference Series juremi: jurnal riset ekonomi Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) JCOMENT (Journal of Community Empowerment) Jurnal Riset Akuntansi dan Auditing NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Permata Indonesia Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Akuntan Publik Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Income Journal: Accounting, Management and Economic Research Neraca Manajemen, Akuntansi, dan Ekonomi Ardhi: Jurnal Pengabdian dalam Negri Jurnal Pengabdian Masyarakat Indonesia (JPMI) Realisasi: Ilmu Pendidikan, Seni Rupa dan Desain Jurnal Ekonomi, Manajemen, Akuntansi
Ika Wulandari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Role of Internal Audit in Strengthening Corporate Governance Charisma Kuriata Ginting Suka; Ika Wulandari; Fudji Sri Mar’ati; Erna Sudarmawanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11769

Abstract

This study aims to examine the role of internal audit in strengthening Corporate Governance through a literature review of various academic research and professional practices. In an increasingly complex business environment, internal audit plays a crucial role in ensuring compliance, transparency, and the effectiveness of a company's internal controls. This study uses a qualitative method by reviewing relevant scientific articles, to identify the contribution of internal audit to corporate governance principles such as accountability, transparency, and risk management. The results of the study indicate that internal audit has a significant impact on improving the quality of governance, assisting management in decision-making, and strengthening the Company's internal oversight and regulatory compliance. This study also recommends strengthening the role of internal auditors in the organizational structure and the need for further research to develop an internal audit model that is adaptive to the dynamics of corporate governance in Indonesia.
Co-Authors Abdul Hakim Alvi Angelica Tabupook Amantara, Dodi Hendra Asifah, Sefi Aulia Nur Avid Tri Asih Azza Nur Zubaidah Charisma Kuriata Ginting Suka Deskoni Desy Sari Abi Devi Natalia Dodi Hendra Amantara Elvika Fit Ari Shanty Enita Melisa Sari Enny Savitri Erna Sudarmawanti Evalia Pulo Beda Farida Subowo Fudji Sri Mar’ati Gregorius Fico Faransahad Hasim As'ari Irene Margareta Basompe Is Fadhillah Legina Steisi Pandensolang Leni Rahmayana M. Rasuli Meiliana Rizkyani Meylina Putri, Anggreini Mohd.Ideal Kurniawan Munifatul Izzati Nur Achmadi Nurhanimah Qori Annisa Rico Firmansyah Rizkyani, Meiliana Rochmad Bayu Utomo RR. Ella Evrita Hestiandari Sefi Aulia Nur Asifah Sri Haryanti Tari Yuniar Espandiarti Tusianto Dwi Sapto Aji Vera Y Sinaga, Yuliana Vita Rahayu Yulia Djahir Yusriva, Salma