Internal Audit and Risk Management Affecting on Success in Work of Finance and Accounting Officer at the Office of the Judiciary

Abstract

This research aims to examine the impact of internal auditing and risk management on the success of financial and accounting officers' job performance within the Office of the Judiciary. The data were collected from a sample group of 289 financial and accounting officers in the Office of the Judiciary through questionnaire surveys. Th data were analyzed by using descriptive statistics and multiple regression analysis.

          The study findings reveal that internal auditing in terms of financial auditing, standards compliance, internal auditing operations, as well as the knowledge, skills, and expertise of internal auditors, along with strategic risk management in financial, operational, and regulatory aspects, positively affected the success of financial and accounting officers' job performance within the Department of Justice with statistical significance at the 0.05 level. It can be concluded that emphasizing internal auditing and risk management, establishing error-preventing operational procedures based on accurate and reliable data, timely reporting of internal audit results, and continuous monitoring can mitigate risks, leading to successful job performance and achieving predefined objectives.