Digital Based Internal Auditor Effectiveness Modeling in Public Affair Offices

Abstract

Internal audit plays a critical role in ensuring that the public affairs office operates efficiently, effectively and ethically. The role of the internal auditor is to evaluate the adequacy and effectiveness of the organization's internal controls, risk management, and transparent and accountable digital-based governance processes.  The objective of this study is to examine the impact of objectivity, competence, and management support on the effectiveness of digital-based internal audits conducted by the inspectorate in City X. The research methodology employed a quantitative approach with a causality design. The participants of the study were 38 employees from the government inspectorate in City X, selected through purposive sampling. Data was collected through questionnaires and documentation, and parametric statistics with multiple regression were used for data analysis. The findings of the study indicate that (1) Auditor objectivity positively and significantly influences the effectiveness of digital-based internal audits at the Inspectorate in City X, (2) Competence does not have a significant impact on the effectiveness of digital-based internal audits at the Inspectorate in City X, and (3) Management support also does not have a significant impact on the effectiveness of digital-based internal audits at the Inspectorate in City X.