Title: Disturbances to the Implementation of the Code of Ethics and Professional Standards for Internal Auditors in Carrying Out Audits with Specific Objectives
Author: Ahmad Sugianto
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research is motivated by the phenomenon of audit disturbances that occur in the implementation of audit assignments with the specific aim of meeting the quality of audit reports expected by company management. Efforts to fulfill the quality of audit reports as regulated in the Code of Ethics and Professional Standards for Internal Auditors are in reality difficult to fulfill. This research aims to reveal audit disturbances that occur in audit assignments with specific objectives, the attitude of audit implementers towards the implementation of internal audit guidelines, and quality control of audit reports carried out by audit supervisors and heads of audit divisions. This research uses a qualitative approach with the transcendental phenomenology method. The main theory used is the theory of planned behavior to explain the phenomenon of audit disturbances that occur in audit assignments with specific objectives and the supporting fraud diamond theory to explain the reasons underlying the audit assignment.
Keywords: Audit Disorders, Audits with Specific Objectives, Code of Ethics, Internal Auditor Professional Standards, Quality of Audit Reports
Sources: http://repository.unair.ac.id/96949/
