| Autor: |
Patriandari, Ismail, Tubagus, Taqi, Muhamad, Yazid, Helmi |
| Předmět: |
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| Zdroj: |
EAI Computing & Communication in Emerging Regions - CCER; 2023, p1-8, 8p |
| Abstrakt: |
The purpose of this study is to ascertain how internal control systems and compliance with follow-up recommendations affect audit findings. The central government sample utilized in this study included 88 samples of central government employing sampling design method on the semester examination results summary, inspection report, and follow-up recommendation. Compliance and the internal control system are the independent variables. The audit opinion is the dependent variable. As the moderating factor, provide advice. The tests' findings showed that (1) the audit view is significantly influenced by the internal control system. (2) The audit conclusion is not significantly impacted by compliance. (3) The audit opinion is significantly impacted by follow-up recommendations. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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