在印度尼西亚创建智能治理中审计风险的专业考虑

IF 1.6 Q3 BUSINESS, FINANCE Australasian Accounting Business and Finance Journal Pub Date : 2022-01-01 DOI:10.14453/aabfj.v16i4.05
M. Sudarma, Lely Kumalawati
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引用次数: 2

摘要

本研究旨在确定不同的审计考虑因素如何决定注册审计师和非注册审计师之间的风险。本研究采用实证研究的方法,采用实验方法。通过审计过程中现场遇到的审计案例,进行无控制(自然)实验。本研究的参与者为52名审核员,分为两类,即26名认证审核员和26名非认证审核员。在进行现场审计过程后,使用部署仪器收集数据。基于方差检验数据的单向分析,表明注册审核员和非注册审核员在确定风险的审计考虑方面存在显著差异。注册审计师在提供审计考虑因素以确定风险方面具有更强的专业能力。对于未认证的审核员来说,工作文化问题是一种难以发现的残余风险,可能导致审核失败。鉴于审核员是组织过程中的协同催化剂,专业注册审核员在提供风险考虑方面的能力将鼓励形成智能治理。对政府机构,特别是印尼国立大学领导层的实际建议是,大学内部审计师需要与领导层和授权部门一起,在大学领导层提供审计人员中建立风险图。始终以专业知识认证培训的形式提高审核人员的能力。通过深入研究判断决策理论,专业判断在确定审计风险中的作用(Connolly, Arkes, and Hammond, 2000)。研究方法采用了fuukawa和Mock(2011)的研究。本研究使用印尼州立大学的内部审计师,在那里设计了一个实验来确定内部审计风险。审计风险的确定将确保审计准确、有效和高效。
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Professional Considerations for Audit Risk in Creating Smart Governance in Indonesia
This study aims to determine how different audit considerations determine risk between certified auditors and non-certified auditors. This study uses an empirical study approach using an experimental method. Experiments without control (natural) are carried out through audit cases encountered in the field during the audit process. This study's participants were 52 auditors with two categories, namely 26 participants with certified auditors and 26 participants for non-certified auditors. Data collection using the deployment of instruments after the field audit process is carried out. Based on the one-way analysis of the Annova test data, it shows that there are significant differences in audit considerations in determining risk between certified auditors and non-certified auditors. Certified auditors have more professional competence in providing audit considerations in determining risk. The problem of work culture for uncertified auditors is a residual risk that is difficult to detect and can lead to audit failure. Professional certified auditors' competence in providing risk considerations will encourage the formation of smart governance, given that auditors are a synergistic catalyst in organizational processes. Practical recommendations to the leadership of a government institution, especially state universities in Indonesia, that the internal auditors in a university, together with the leadership and the authorized departments, need to establish a risk map in a university leadership provision auditors. To always improve competence in the form of expertise certification training in the audit field. Professional judgment in determining audit risk by looking deeper into the theory of judgment decision making (Connolly, Arkes, and Hammond, 2000). The research approach used a study conducted by Fukukawa and Mock (2011). This study uses internal auditors at state universities in Indonesia, where an experiment is designed to determine internal audit risk. The determination of audit risk will ensure that the audit is right on target, effective, and efficient.
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来源期刊
CiteScore
3.90
自引率
15.80%
发文量
22
审稿时长
24 weeks
期刊介绍: The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.
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