Independence and Competency of Internal Auditors at SOES in Bandung City

Abstract

Description of the condition of the independence and competence of internal auditors working in SOEs 
in Bandung is the purpose of this study, considering the occurrence of several cases of irregularities in 
these SOEs. Internal audit can function properly depending on the performance of the auditor. Auditors 
who always improve their performance work independently and competently are believed to be able 
to provide accurate recommendations for management. The impact of the lack of independence and 
competence of the internal auditors, among others, is the delay in providing recommendations from the 
implementation of the internal audit and even the lack of quality in the implementation of the audit. The 
management will not have complete knowledge of the conditions that occur in the company and this 
will slow down decision making to take corrective actions for problems that occur in the company. This 
study is a descriptive study with a sample of 89 internal auditors from nine state-owned enterprises in 
Bandung. The results of descriptive statistics show that the internal auditors who work in SOEs in the city of 
Bandung have a good degree of independence and excellent competence.