Reporting Audit Results and Qualifications of Internal Auditors Affecting the Efficiency of Internal Audit Operations in National Health Agencies

Abstract

This research focuses on examining audit reporting and the qualifications of internal auditors that influence the effectiveness of internal audit performance in national health agencies. Specifically, it investigates whether audit reporting factors and internal auditor qualifications significantly affect the effectiveness of internal audit operations. The objectives of the study are as follows. A quantitative research method was employed using questionnaires distributed to 300 respondents from national health agencies. Data collection was conducted between April and May 2024. Descriptive statistics were used for preliminary analysis, and multiple regression analysis was applied to test the hypotheses. The findings reveal that the qualifications of internal auditors require organizational support, while internal audit functions must maintain independence to ensure adherence to the professional code of ethics. Furthermore, continuous professional development for internal auditors is essential, and timely reporting is a key factor in gaining credibility and acceptance from stakeholders. The research objectives were to: 1. Examine the effect of audit reporting factors on the effectiveness of internal audit performance. 2. Examine the effect of internal auditor qualifications on the effectiveness of internal audit performance. A quantitative methodology was employed, collecting data through questionnaires administered to 300 respondents working in national health agencies between April and May 2024. Data were analyzed using descriptive statistics and multiple regression analysis to test the hypotheses.

The research findings indicate that:

1. Audit reports should be formal, written, complete, accurate, and aligned with the objectives of the audited entity. Moreover, internal auditors must submit audit reports in accordance with the scheduled audit plan, as timely reporting is critical to gaining stakeholders’ trust and acceptance.


2. Internal auditor qualifications, supported by the organization, coupled with continuous professional development and independence, are vital to ensuring that auditors can perform their duties in compliance with the professional code of ethics.