Factors Affecting the Quality of Internal Audit: A Systematic Literature Review

Fitria Heny Widyastuti; Yulia Saftiana; Yusnaini Yusnaini

doi:10.55927/jfbd.v4i3.292

Authors

Fitria Heny Widyastuti Universitas Sriwijaya
Yulia Saftiana Universitas Sriwijaya
Yusnaini Yusnaini Universitas Sriwijaya

DOI:

https://doi.org/10.55927/jfbd.v4i3.292

Keywords:

Audit Quality, Internal Audit Quality, Internal Audit

Abstract

Study This aim for identify and analyze factors that influence internal audit quality through approach Systematic Literature Review (SLR). Study carried out against 30 articles published scientific papers between 2018 to 2025, with focus on the variables that influence internal audits, the theories used, and method applied research. Study results show that dominant factors in influence internal audit quality is independence, auditor competence, and pressure budget time. In addition, other variables such as integrity, auditor ethics, professionalism, and moral reasoning are also proven contribute to audit quality. Most of article use approach quantitative with theory agency and theory attribution as base analysis. This study recommends the need strengthening auditor competence and independence, as well as management effective audit time, accompanied by utilization technology information and reinforcement ethics professionals to improve the effectiveness of internal audit in the future.

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