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

Penulis

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

DOI:

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

Kata Kunci:

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

Abstrak

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. 

Unduhan

Data unduhan tidak tersedia.

Biografi Penulis

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

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tahun terbaru dari 2020-2024

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Diterbitkan

2026-01-21

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

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Articles

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Cara Mengutip

[1]
R. Hidayah, S. Wahyuni, D. Rismatul Jannah, dan M. Djasuli, “Analysis of the Role of Internal Auditors in Improving Financial Management Accountability Region: Literature Studies of the Last 5 Years”, COMPETITIVE, vol. 9, no. 2, Jan 2026, doi: 10.31000/competitive.v9i2.15372.