INFLUENCING OF INTERNAL AUDIT PRACTICE AND INTERNAL STRATEGIC AUDIT SKILLS WHICH HAVE AN IMPACT ON QUALITY OF INTERNAL AUDIT REPORT OF ARMY INTERNAL AUDIT OFFICE

Abstract

The objectives of this research were to study the influencing of internal audit practice and internal strategic audit skills, which have an impact on quality of the internal audit report of the Army Internal Audit Office. This research is quantitative. The sample group was the Army's heads of finance and account commission, accounting for 251 persons. The instrument of the research study was the 5-level gauge questionnaire. Data were analyzed by using descriptive statistics with statistical values, numbers, percentage, mean and standard deviation. The hypothesis testing was analyzed by multiple regression analysis. The results showed that the influence of internal strategic audit skills has a positive impact on quality of the internal audit report of the Army Internal Audit Office that consists of communication, analytical thinking, and continuous learning. According to the multiple regression analysis, the analysis showed five correlations. 1) Communication, analytical thinking and continuous learning had a positive influence on internal audit report quality in the aspects of accuracy. 2) Communication and continuous learning had a positive influence on the quality of the internal audit report in the aspects of completeness, clarity and integrity, but analytical thinking had no influence. 3) Analytical thinking and continuous learning had a positive influence on the quality of the internal audit report in the aspects of conciseness, but communication had no influence. 4) Communication and continuous learning had a positive influence on the quality of the internal audit report in the aspects of creativity, but analytical thinking had no influence. 5) Analytical thinking and continuous learning had a positive influence on the quality of the internal audit report in the aspects of time management.