<![CDATA[A significant challenge for internal auditing professionals in Indonesia lies in delivering tangible value to their organizations, specifically by ensuring the implementation of sound risk management and good governance practices. The evident scarcity of empirical literature addressing internal audit functions within Indonesian local governments provides the core rationale for conducting this study. Consequently, this research aims to investigate how the effectiveness of internal audits is influenced by several specific variables: auditor experience, the adequacy of internal controls, management backing, and the extent of collaboration between internal and external auditors. Employing a quantitative approach, data were gathered through a questionnaire based survey distributed to 65 respondents. This cohort consisted of financial staff and auditors operating within the Inspectorate and the Regional Financial and Asset Management Agency (BKAD) of Regency Z. Multiple regression analysis was subsequently utilized to examine the collected dataset. The findings reveal that auditor experience, the robustness of internal controls, and active management support significantly enhance internal audit effectiveness. Conversely, the collaborative efforts between internal and external auditing bodies yielded no substantial impact on the overall efficacy of the internal audit process.]]>
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