The Influence Of Assignment Planning, Communication And Approval, Resource Management, Policies And Procedures On The Governance Of Internal Audit Activities And Their Implications For The Implementation Of Internal Auditors' Assignments. (A Survey Of Fiv

Abstract

The purpose of this research is to find out how the influence of planning, communication and approval, resource management, policies and procedures on the governance of internal audit activities and their implications for the implementation of internal auditor assignments. This research method is a descriptive analysis method with a quantitative approach. The technique of determining the sample is 102 from the total population that includes the specified criteria. Data were analyzed and tested using SEM, LISREL 8.7. Program. The results of the study, that planning, communication and approval, resource management, and policies and procedures simultaneously affect the governance of internal audit activities. F count > F table (54.23>2.42). The governance of internal audit activities has no effect on the implementation of the assignment of internal auditors, the regression standardize coefficient (estimate) is 0.059 and has a t count of 0.574 or less than 1.96.