Literature Review: Transparency In Improving The Quality Of Internal Audits
Keywords:
Transparency; Internal Audit QualityAbstract
The purpose of this study is to systematically review the existing literature on transparency in improving the quality of internal audit in regional public hospitals in North Sumatra Province. The need for transparency in the audit process has become an essential factor in improving the quality and effectiveness of hospital management. This study used a systematic literature review (SRB) approach by collecting, evaluating and synthesizing empirical research articles published between 2015-2015 from reputable international and national journals. The review process followed PRISMA guidelines to ensure transparency and comprehensiveness in selecting relevant studies. A total of 35 articles were indentified and categorized based on their resecarch focus, methodology and main findings. From the studies presented in this paper, it was revealed that as many as 80% of the articeles consistently found a positive and significant relationship between transparancy and intenal audit quality. Transparency in the audit process enables the auditors responsible in the process to exposit the objectivity and evidence in their work, an essential factor in the development and production of credible reports. Transparency in the audit process has become an essential factor in governance, resulting in the elimination and reduction of knowledge and information gaps, all of which play a crucial role in the management and effective governance of hospitals. The role and purpose of the internal audit process in an organization include the ability and capacity to enable the organization to attain their objectives through the evaluation and development of the effectiveness and efficacy of the organization's internal management and control systems and risk management activities. The internal audit team has the responsibility and authority to make recommendations on the aspects that need improvement and ensure that all relevant regulations and rules are obeyed.
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