内部审计分配中的沟通与心理审计

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-04-25 DOI:10.47153/afs32.6332023

Vita Citra

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引用次数: 0

摘要

本研究旨在识别和分析审计任务中的心理方法和审计沟通。本研究的对象是x银行的内部审计师。本研究的数据收集工具是向内部审计负责人、初级审计人员、高级审计人员和被审计人员发放问卷。数据分析技术采用多元线性回归。研究结果表明，审计沟通对审计专业人员的分配有显著影响。其次，审计心理对审计人员的分配也有显著的影响。

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Communication and Psychology Audit in Internal Audit Assignment

This research was conducted to identify and analyze the psychological approach and audit communication in audit assignments. the object of this study is the internal auditor of bank x. The data collection tool in this study was a questionnaire distributed to the head of internal audit, junior auditors, senior auditors, and auditees. The data analysis technique uses multiple linear regression. The results of the study show that audit communication has a significant effect on the assignment of audit professionals. Then, audit psychology also has a significant effect on the assignment of audit professionals.

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.