Question

create business Research proposal on internal auditing

Answer 1

Internal Audit is an important control system that Contributes to the success of an organization by enhancing the quality of corporate governance through its oversight role. It also improves the control and monitoring environment of an organization and mitigates the risk of fraud.

However, the recent corporate collapses in developed countries such as the US and UK as well as incased corruption and fraudulent activities in corporations. In developing countries such as Indonesia have raised doubts about effectiveness of internal audit function within organizations.

Given this background, this study aims to investigate the internal audit practice in an Indonesian public state owned enterprise (SOE) using the case study method and institutional theory. More specifically, this study attempts to describe how external pressures which consist of coercive, normative and mimetic shape the practice of internal audit functioning in an Indonesian public state owned enterprise (SOE)