Formal training and sustainable learning are essential to complement experience

Oct 13, 2025 by wbrum.org 134 views

The Influence of Professional Development, the Role of Internal Audit Functions, Experience of Understanding the Internal Audit Risk Based with Self Efficacy as a Moderating Variable in the North Sumatra Province Inspectorate

Introduction

In the context of internal supervision, understanding the risk-based internal audit is crucial for ensuring the quality and effectiveness of audits. The North Sumatra Province Inspectorate, as a key player in internal supervision, has a significant role in promoting a culture of accountability and transparency. This study aims to explore the effect of professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit, with self-efficacy as a moderating variable.

The Importance of Professional Development

Professional development is essential for auditors to stay up-to-date with the latest developments in risk-based internal audit. This includes training, workshops, and further education that can help auditors in understanding and applying the concept of risk-based internal audits. Effective professional development can enhance the auditor's understanding of risk-based internal audit, leading to better audit outcomes.

The Role of Internal Audit Functions

A clear and structured internal audit function is critical in facilitating the auditor in carrying out their duties better. A well-defined internal audit function can ensure that auditors have a deep understanding of the risk-based approach, leading to more effective audits. The role of internal audit functions should be to provide guidance, support, and resources to auditors to ensure that they have the necessary skills and knowledge to perform their duties effectively.

The Impact of Experience

Experience is also an important factor in understanding the risk-based internal audit. Auditors with more experience are likely to have a deeper understanding of the risk-based approach, leading to better audit outcomes. However, experience alone is not enough to ensure a deep understanding of risk-based audit practices. Formal training and sustainable learning are essential to complement experience.

The Moderating Role of Self-Efficacy

Self-efficacy, or an individual's belief in their ability to perform a task, can play a moderating role in the relationship between professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit. However, the results of this study show that self-efficacy does not function as a moderating variable. This suggests that individual beliefs in their ability may not have a significant impact in strengthening the relationship between other factors analyzed.

Conclusion

In conclusion, this study confirms the importance of professional development and the role of internal audit functions in increasing understanding of the risk-based internal audit. Experience also has an influence, although not significant, highlighting the need for a holistic approach to strengthen the auditor's understanding. Further research may be needed to explore other variables that can affect this relationship and to re-evaluate how to measure self-efficacy in the audit context.

Recommendations

Based on the findings of this study, the following recommendations are made:

Professional development programs should be designed to enhance the auditor's understanding of risk-based internal audit.
Internal audit functions should be clearly defined and structured to facilitate the auditor in carrying out their duties better.
Experience should be complemented with formal training and sustainable learning to ensure a deep understanding of risk-based audit practices.
Further research should be conducted to explore other variables that can affect the relationship between professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit.

Limitations of the Study

This study has several limitations that should be noted. Firstly, the study was conducted in the North Sumatra Province Inspectorate, which may limit the generalizability of the findings to other contexts. Secondly, the study relied on self-reported data, which may be subject to biases and limitations. Finally, the study did not explore other variables that may affect the relationship between professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit.

Future Research Directions

Future research should aim to explore other variables that can affect the relationship between professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit. Additionally, further research should be conducted to re-evaluate how to measure self-efficacy in the audit context. This will help to provide a more comprehensive understanding of the factors that influence the auditor's understanding of risk-based internal audit.

References

APIP (2019). Guidelines for Internal Supervision. Jakarta: APIP.
IIA (2018). International Standards for the Professional Practice of Internal Auditing. New York: IIA.
ISACA (2019). COBIT 5: A Business Framework for the Governance and Management of Enterprise IT. Chicago: ISACA.

Appendix

The appendix includes the questionnaire used in this study, as well as the data analysis procedures used to analyze the data.
Frequently Asked Questions (FAQs) about the Influence of Professional Development, the Role of Internal Audit Functions, Experience of Understanding the Internal Audit Risk Based with Self Efficacy as a Moderating Variable in the North Sumatra Province Inspectorate

Q: What is the main objective of this study?

A: The main objective of this study is to explore the effect of professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit, with self-efficacy as a moderating variable in the North Sumatra Province Inspectorate.

Q: What is the significance of this study?

A: This study is significant because it provides insights into the factors that influence the auditor's understanding of risk-based internal audit, which is crucial for ensuring the quality and effectiveness of audits.

Q: What are the key findings of this study?

A: The key findings of this study are:

Professional development and the role of internal audit functions have a positive and significant effect on understanding the risk-based internal audit.
Experience has a positive but not significant effect on understanding the risk-based internal audit.
Self-efficacy does not function as a moderating variable in the relationship between professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit.

Q: What are the implications of this study?

A: The implications of this study are:

Professional development programs should be designed to enhance the auditor's understanding of risk-based internal audit.
Internal audit functions should be clearly defined and structured to facilitate the auditor in carrying out their duties better.
Experience should be complemented with formal training and sustainable learning to ensure a deep understanding of risk-based audit practices.

Q: What are the limitations of this study?

A: The limitations of this study are:

The study was conducted in the North Sumatra Province Inspectorate, which may limit the generalizability of the findings to other contexts.
The study relied on self-reported data, which may be subject to biases and limitations.
The study did not explore other variables that may affect the relationship between professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit.

Q: What are the future research directions?

A: Future research should aim to explore other variables that can affect the relationship between professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit. Additionally, further research should be conducted to re-evaluate how to measure self-efficacy in the audit context.

Q: What are the practical implications of this study?

A: The practical implications of this study are:

Auditors should prioritize professional development to enhance their understanding of risk-based internal audit.
Internal audit functions should be clearly defined and structured to facilitate the auditor in carrying out their duties better.
Experience should be complemented with formal training and sustainable learning to ensure a deep understanding of risk-based audit practices.

Q: What are the theoretical implications of this study?

A: The theoretical implications of this study are:

The study provides insights into the factors that influence the auditor's understanding of risk-based internal audit, which can be applied to other contexts.
The study highlights the importance of professional development, the role of internal audit functions, and experience in understanding the risk-based internal audit.
The study suggests that self-efficacy may not be a significant moderating variable in the relationship between professional development, the role of internal audit functions, and experience on understanding the risk-based internal audit.

Q: What are the policy implications of this study?

A: The policy implications of this study are:

Professional development programs should be designed to enhance the auditor's understanding of risk-based internal audit.
Internal audit functions should be clearly defined and structured to facilitate the auditor in carrying out their duties better.
Experience should be complemented with formal training and sustainable learning to ensure a deep understanding of risk-based audit practices.

Q: What are the future directions for research in this area?