Analysis of the Role of Internal Auditors in Improving Financial Management Accountability Region: Literature Studies of the Last 5 Years

Authors

  • Risalatul Hidayah Trunojoyo University image/svg+xml
  • Sri Wahyuni
  • Dewi Rismatul Jannah
  • Mohamad Djasuli

DOI:

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

Keywords:

Internal Auditor, Regional Financial Accountability, Financial Governance, Transparency, Literature Review

Abstract

This study aims to analyze the role of internal auditors in improving accountability in regional financial management. Internal auditors play a crucial role in ensuring that financial management is conducted transparently, accountably, and in accordance with applicable regulations. This study uses a quantitative approach through a literature review of various previous studies and case studies of related documents. The results indicate that internal auditors function as supervisors, consultants, and advocates in improving financial management accountability. However, the effectiveness of this role is influenced by factors such as auditor independence, human resource qualifications, and support from regional leaders. This study concludes that the role of internal auditors needs to be strengthened to ensure more transparent and accountable regional financial governance. 

Author Biography

  • Risalatul Hidayah, Trunojoyo University
    Berharap agar segera direvisi dan dilakukan reviuw,agar LOA segera keluar di satu minggu ini

References

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tahun terbaru dari 2020-2024

Additional Files

Published

2026-01-21

Issue

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

Section

Articles

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