<![CDATA[This study examines the effectiveness of internal auditors in hospitals and examines the influence of internal auditor digital skills on the relationship between cloud-based accounting implementation and auditor effectiveness in Type A and B hospitals in Makassar City. Using a hypothetical-deductive approach and purposive sampling, 78 valid responses from hospital internal auditors were analyzed using a structural model. The results show that cloud-based accounting implementation significantly enhances both internal auditor effectiveness and digital skills. However, digital skills neither directly improve auditor effectiveness nor significantly mediate or moderate the relationship between cloud-based accounting and effectiveness. These findings contribute to the literature by offering new insights, improving professional practice, and guiding policymakers in adopting cloud-based accounting for hospital audit functions.]]>
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