The Role Of Internal Auditing And Internal Control System On The Financial Performance Quality In Banking Sector

• Autores: Ali Kadhem Ghanim, Hussein Al Fatlawi
• Localización: Opción: Revista de Ciencias Humanas y Sociales, ISSN 1012-1587, Nº. 86, 2018, págs. 3045-3056
• Idioma: inglés
• Títulos paralelos:
  • El Papel Del Sistema De Auditoría Interna Y Control Interno Sobre La Calidad De Desempeño Financiero En El Sector Bancario.
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    El objetivo del estudio empírico es examinar y analizar la influencia de los sistemas de auditoría interna y control interno en la prevención del fraude contable en el sector bancario. Este estudio obtuvo datos de datos primarios.

    La muestra de este estudio empírico es un empleado que trabaja en los tres bancos más grandes de Indonesia y tiene experiencia laboral de al menos dos años Esta investigación utiliza el análisis de regresión lineal múltiple como prueba de hipótesis. Los resultados del estudio empírico son (1) la auditoría interna tuvo una influencia significativa positiva en la prevención del fraude contable en el sector bancario, (2) el sistema de control interno tuvo una influencia significativa positiva en la prevención del fraude contable en el sector bancario.

  • English

    The objective of the empirical study is to examine and analyze the influence of internal audit and internal control systems on the prevention of accounting fraud in banking sector. This study obtained data from primary data. The sample of this empirical study is an employee who works in the three largest banks in Indonesia and has working experience at least two years. This research uses multiple linear regression analysis as hypothesis testing. The results of the empirical study are (1) internal audit had a positive significant influence on the prevention of accounting fraud in banking sector, (2) internal control system had a positive significant influence on the prevention of accounting fraud in banking sector.

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