@article{MAKHILLJEAS201712614298,
    title = {Competencies and Independence of Auditors on the Effectiveness of
Internal Audit in Public Universities of Indonesia},
    journal = {Journal of Engineering and Applied Sciences},
    volume = {12},
    number = {6},
    pages = {1662-1666},
    year = {2017},
    issn = {1816-949x},
    doi = {jeasci.2017.1662.1666},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2017.1662.1666},
    author = {Jusbair,Rosidi and},
    keywords = {Effectiveness of internal audit,auditors competency,auditors independence,accountability,transparency},
    abstract = {This study aims to examine and analyze the influence of auditor’s competence and independence on
the internal audit effectiveness. Achievement of the internal audit effectiveness is a form of application
principles of accountability and transparency on the use of public funds by higher education institutions in
Indonesia. The unit of analysisof this study is an internal auditorat public universities in Malang who
participated in the internal audit process. Total population in this study are 37 respondents. This study uses
as a turation sampling. The resultsof research the auditor’s independence are not significant affect on the
internal audit effectiveness while the auditor’s competence significantly influence the internal audit
effectiveness.}
    }