Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIFA (Journal of Islamic Finance and Accounting)
Nabella Duta Nusa
Prodi D3 Akuntansi, Sekolah Vokasi UGM
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JIFA (Journal of Islamic Finance and Accounting)

 1 
Strengthening governance in higher education: The role of internal audit as the third line of defense Rumiyati, Rumiyati; Nusa, Nabella Duta
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.8055

Abstract

This study examines the internal audit functions at four universities, both public and private, in the Special Region of Yogyakarta, Indonesia, with a focus on their contribution to governance and their role as the organization's third line of defense, as recommended by The Institute of Internal Auditors. Employing a qualitative research approach, the study utilizes descriptive data analysis to assess the effectiveness of internal audits in these institutions. The findings reveal that while the internal audit functions in both state and private universities receive adequate organizational support, they face resource constraints, particularly in state universities that are not yet legally incorporated and private universities with newly established audit functions. The study also highlights the diversity of audit activities, including review and consultation, with more established internal audit units demonstrating greater variety and depth in their assignments. Moreover, the internal audit function emerges as a strategic partner in risk management, effectively serving as the third line of defense through regular coordination and communication with university management. This research underscores the critical role of internal audits in enhancing governance and managing risks within the higher education sector.
Co-Authors Faiz Zamzami Mafaza, Iqma Khanifa Rezki Wulan Ramadhanty Rumiyati, Rumiyati Siti Muslihah