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All Journal Jurnal Akuntansi & Auditing Indonesia ACCOUNTABILITY INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review Jurnal Pendidikan dan Konseling Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Technopreneurship on Economics and Business Review (JTEBR) Journal of Innovation in Management, Accounting and Business Jurnal Akuntansi Manado (JAIM) Klabat Accounting Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Indonesian Journal of Applied Accounting and Finance
Miryam Pingkan Lonto
Universitas Negeri Manado
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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A Conceptual Perspective of Internal Audit Effectiveness to Prevent Fraud Miryam Pingkan Lonto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4781

Abstract

This study aims to synthesize relevant theoretical and empirical literature to develop a conceptual framework and propositions about the antecedents of the effectiveness of internal audits for fraud prevention. This study uses a literature review approach and uses institutional theory, organizational support theory, and quality theory to develop a conceptual framework and produce propositions that are theoretically justified and supported by previous research. Conceptual frameworks and propositions are provided on the antecedents of internal audit effectiveness and their possible relationship to audit quality and management support. This study combines the three theories to provide additional insight to identify the antecedents and effectiveness of internal auditing and generate a conceptual framework that did not exist before.
Co-Authors Adithya Pandowo Afifah Poernomo Cecilia Lelly Kewo Debora Prisilia Lengkong Essing, Anggriani Injilia Evani E. R. Songgubun Florence Olivia Moroki Frida Magda Sumual Gres Putri Yolanda Sipayung Jaqueline E.M Tangkau Johny Manaroinsong Karongkong, Brigita Diani Kewo, Cecillia Lelly Linda A. O. Tanor Lovely Joharmansyah Pulukadang Lumentah, Eunke Vion Meidy Santje Selvy Kantohe Miran, Michael Nadia Resilia Mokoagow Olivia Lalamentik Olviane Olke Sumampouw Poernomo, Afifah Purba, Pebisitona Mesajaya Radita Rizal Mubarak Sarah Wuisang Susanti Sa'ban Tala, Olifia Tala, Olivia Tano, Linda A. O Tesalonika Jeanned Pontoh Tinneke Evie Meggy Sumual Ulaan, Lucretia Monica