INTERNAL AUDITORS ROLE IN STRENGTHENING REGIONAL FINANCIAL ACCOUNTABILITY: A LITERATURE REVIEW

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DOI:

https://doi.org/10.31000/competitive.v9i2.15372

Keywords:

internal auditor, regional financial accountability, government internal oversight apparatus (GIOA), systematic literature review, public sector governance

Abstract

The accountability of regional financial management is a crucial determinant of good governance and public trust, yet a significant gap persists between formal audit certifications and substantive financial integrity at the local level. This study aims to synthesize how the role of Government Internal Supervisory Apparatus (GISA), or internal auditors, contributes to strengthening this accountability. Employing a Systematic Literature Review (SLR) of 37 empirical studies published between 2020 and 2024, this research analyzes the collective influence of four key factors: auditor competence, independence, management support, and the auditor's evolving strategic role. The findings reveal that auditor competence and professionalism is the most cited enabling factor (89.2% of studies), followed by independence and objectivity (75.7%), and management support (67.6%). Despite its recognized importance, the effectiveness of internal audit is hampered by significant challenges, most notably inconsistencies in audit standards (64.9% of studies) and bureaucratic resistance (51.4%). The analysis concludes that strengthening regional financial accountability requires a holistic, systems-based approach. This approach must simultaneously enhance professional competency, safeguard auditor independence, secure committed management support, and strategically integrate digital tools to bridge the persistent gap between procedural compliance and genuine, substantive accountability in local governance.

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Author Biography

  • Risalatul Hidayah, Universitas Trunodjoyo Madura
    Berharap agar segera direvisi dan dilakukan reviuw,agar LOA segera keluar di satu minggu ini

References

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Cover Competitive Jurnal Akuntansi dan Keuangan Vol. 9 No. 2 (2025)

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Published

2026-01-21

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Vol. 9 No. 2 (2025): Competitive Jurnal Akuntansi dan Keuangan

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How to Cite

[1]
R. Hidayah, S. Wahyuni, D. Rismatul Jannah, and M. Djasuli, “INTERNAL AUDITORS ROLE IN STRENGTHENING REGIONAL FINANCIAL ACCOUNTABILITY: A LITERATURE REVIEW”, COMPETITIVE, vol. 9, no. 2, Jan. 2026, doi: 10.31000/competitive.v9i2.15372.