The Effect of Internal Audit Effectiveness: Accountability, Objectivity and Auditor Ethics

Mega Puspa Ningrum (Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya, Indonesia)
Cris Kuntadi (Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya, Indonesia)

Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Vol. 2 No. 02 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Oktober 2024

Internal audit effectiveness is a measure of the success or failure of the internal audit system in achieving predetermined goals through various possible choices. This article provides an overview of the factors that influence Internal Audit Effectiveness, namely: The purpose of writing this article is to develop hypotheses about the influence between variables that will be used in further research. The results of this literature review article are: 1) Accountability affects the Effectiveness of Internal Audit; 2) Objectivity affects the Effectiveness of Internal Audit; and 3) Auditor Ethics affect the Effectiveness of Internal Audit.