Research Article
The Impact of Internal Controls and Compliance with Moderating Follow-up Recommendations on the Audit's Opinion
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328937, author={Patriandari Patriandari and Tubagus Ismail and Muhamad Taqi and Helmi Yazid}, title={The Impact of Internal Controls and Compliance with Moderating Follow-up Recommendations on the Audit's Opinion}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={internal control system compliance follow-up recommendation audit opinion}, doi={10.4108/eai.4-11-2022.2328937} }- Patriandari Patriandari
Tubagus Ismail
Muhamad Taqi
Helmi Yazid
Year: 2023
The Impact of Internal Controls and Compliance with Moderating Follow-up Recommendations on the Audit's Opinion
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328937
Abstract
The purpose of this study is to ascertain how internal control systems and compliance with follow-up recommendations affect audit findings. The central government sample utilized in this study included 88 samples of central government employing sampling design method on the semester examination results summary, inspection report, and follow-up recommendation. Compliance and the internal control system are the independent variables. The audit opinion is the dependent variable. As the moderating factor, provide advice. The tests' findings showed that (1) the audit view is significantly influenced by the internal control system. (2) The audit conclusion is not significantly impacted by compliance. (3) The audit opinion is significantly impacted by follow-up recommendations.