The Effectiveness of Independence and Assessment of Internal Audit Control Systems in Organizations and Institutions

This study examined the effectiveness of internal audit control systems in public universities and organizations, focusing on the independence and objectivity of internal auditors, their competence, and management support. A descriptive research design was employed with 200 participants from eight finance-related units. Using Pearson Correlation and regression analysis, the study revealed that internal audit quality, competence of internal audit teams, independence of internal audit, and management support all significantly and positively influence internal audit effectiveness. The R² value of 0.843 indicates that these factors explain 84.3% of the variance in internal audit effectiveness. Key findings include that internal auditors at the studied public university organization have necessary knowledge and skills, report to the highest organizational level, have unrestricted departmental access, and receive adequate management support.