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Authors: Sri Rahayu ;  Yudi and  Rahayu

Affiliation: Jambi University, Indonesia

Keyword(s): Internal Auditors, Qualitative, Watchdog, Consultant.

Abstract: This study aims to explore a shift in the role of the government internal auditor. Informants of this research are the internal auditors from different governmental organizations. Data was gathered by using in-depth interview technique. The qualitative method used in the study to analyze the data started from filtering data, identifying the theme, linking among the theme, and stating the conclusion. The results show the role of internal auditors in the governmental organization has no longer been dominated the role of watchdog, but it has shifted to the role of consultants, although it has not yet reached a catalyst. The key factor of the role-shifting is the commitment of the chairman and the quality and quantity of internal auditors.

CC BY-NC-ND 4.0

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Paper citation in several formats:
Rahayu, S.; Yudi. and Rahayu. (2019). Shifting the Role of the Government Internal Auditors, How to Achieve It?. In Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar; ISBN 978-989-758-363-6, SciTePress, pages 276-281. DOI: 10.5220/0008491802760281

@conference{icebm untar19,
author={Sri Rahayu. and Yudi. and Rahayu.},
title={Shifting the Role of the Government Internal Auditors, How to Achieve It?},
booktitle={Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar},
year={2019},
pages={276-281},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008491802760281},
isbn={978-989-758-363-6},
}

TY - CONF

JO - Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar
TI - Shifting the Role of the Government Internal Auditors, How to Achieve It?
SN - 978-989-758-363-6
AU - Rahayu, S.
AU - Yudi.
AU - Rahayu.
PY - 2019
SP - 276
EP - 281
DO - 10.5220/0008491802760281
PB - SciTePress

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