The Development of Internal Auditor's Role in Supporting Good Corporate Governance

  • Stefani Chrystabel Universitas Kristen Satya Wacana
  • Aprina Nugrahesthy Sulistya Hapsari Universitas Kristen Satya Wacana
Keywords: Internal Audit, The Role of Internal Auditor, Good Corporate Governance.

Abstract

This study aims to determine the shifting role of internal auditors in supporting the realization of good corporate governance by reviewing 44 journals related to the role of internal auditors and then analyzing to get a paradigm related to the role of internal auditors in creating good corporate governance. This study finds that there was a shift in the role of internal auditors, which began with the role as watchdog into consultants and catalysts role for the company.

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Published
2020-09-10
How to Cite
Chrystabel, S., & Hapsari, A. (2020). The Development of Internal Auditor’s Role in Supporting Good Corporate Governance. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(3), 282-310. https://doi.org/10.31955/mea.vol4.iss3.pp282-310