Internal Audit Information System Design in the University: (Case Study at Islamic State University Sunan Kalijaga Yogyakarta)

Wonoseto, Muhammad Galih; Pangestuti, Dinik Fitri Rahajeng; Asyari, Mahfud; Mubarak, A. Muh. Fakhry

doi:10.1109/iciet55102.2022.9778946

Cited by 1 publication

(2 citation statements)

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“…Therefore, accounting information developments lead to the development of information demands for interested parties as well as the necessity of quality procedures and performance in information creation (Wahyuni et al 2022). Since internal auditors may effectively provide the information managers need to achieve specified bank goals, they may thus help management in carrying out control operations of the bank's activities (Wonoseto et al 2022). The bank must consequently improve its IA and AIS in order to meet its objectives (Hailat et al 2023).…”

Section: Discussionmentioning

confidence: 99%

“…Internal auditors may therefore assist management in carrying out control operations of the bank activities since they can efficiently create information required by managers to fulfill defined bank goals (Wonoseto et al 2022). Internal audit checks are performed by bank personnel who are not involved in the bank's business activities and who record the bank's financial statements.…”

Section: Literature Reviewmentioning

confidence: 99%

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The Role of Internal Auditing in Improving the Accounting Information System in Jordanian Banks by Using Organizational Commitment as a Mediator

Al Zobi,

Jarah

2023

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In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System and improving its credibility and dependability, the purpose of this study was to investigate the relationship between Internal Auditing (IA) and Accounting Information System (AIS) in Jordanian banks, with a focus on the mediator role of Organizational Commitment (OC). A cross-sectional survey method was used to collect data from a sample of employees who work in banks, including those who work in the internal audit department. The collected data were analyzed using SPSS 26.0 and PROCESS V4.1. The study sample includes 193 employees who work in banks, including those who work in the internal audit department. Descriptive statistical methods, such as frequencies, percentages, means, and standard deviations, were employed to depict both the characteristics of the sample and the participants’ responses to the study items. The results indicate that IA has a positive relationship with AIS. Moreover, the results indicate that OC partially mediates the relationship between IA and AIS in Jordanian banks.

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Section: Discussionmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%