Year
2016
Degree Name
Doctor of Philosophy
Department
School of Accounting, Economics and Finance
Recommended Citation
Utami, Helianti, A case study of internal auditing practice in a State-Owned Enterprise in Indonesia, Doctor of Philosophy thesis, School of Accounting, Economics and Finance, University of Wollongong, 2016. https://ro.uow.edu.au/theses/4826
Abstract
nternal audit is an important internal control system that contributes to the success of an organisation by enhancing the quality of corporate governance through its oversight role. It also improves the control and monitoring environment of an organisation and mitigates fraud risk. However, the recent corporate collapses in developed countries such as the US and UK as well as increased corruption and fraudulent activities in corporations in developing countries such as Indonesia have raised doubts about the effectiveness of the internal audit function within organisations. 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 functions in an Indonesian public State Owned Enterprise (SOE).
Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.