INTERNAL AUDITOR AND RELATED CERTIFICATION ETHICAL AWARENESS: THE PERFORMANCE INTERNAL AUDITORS
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Date
2010-11-25
Journal Title
Journal ISSN
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Publisher
Malaysia-Indonesia International Conference on Economics, Management and Accounting
Abstract
This study aims to determine the relationship of internal auditors and
certification of ethical awareness to the performance of internal auditors.
This research is an exploratory study in depth which is a survey to obtain
detailed images of internal auditors who certified QIA in Bandung. The
analytical method used is the multiple correlation using SPSS program.
Data collected by questionnaire and equipped with instruments and
interview techniques. The results showed that the association of internal
auditors and certification of ethical awareness to the performance of
internal auditors on internal auditors who certified QIA in Bandung has a
positive relationship with the media closely. Partial relationship between
the certification of internal auditors with the performance of the internal
auditor has a rather low relationship while the relationship between
awareness of ethical partially with the performance of internal auditors
have a fairly close relationship.
Description
Keywords
Internal Auditor Certification, Ethical Awareness, Performance of Internal Auditors