EFFECTS OF INTERNAL AUDITING STANDARDS ON INTERNAL AUDIT QUALITY OF INTERNAL AUDITOR IN STATE UNIVERSITIES

Abstract

This research is to test effects of internal auditing standards on internal audit quality of internal auditor in state universities. This research is empirical research. The samples used in the study are the internal auditor in state universities total of 105 The statistics used for analyzing the collected data were multiple correlation analysis, simple regression analysis, and multiple regression analysis. The result internal auditing standards have relationship and positive effects on the internal audit quality Independence, Professional Proficiency, Scope of Work Performance of Audit Work, Management of the Internal Audit Department.at the significant level of 0.05