Effect Competencies, Independence, Objectivity of the Function of Internal Audit (Implications for Quality Financial Reporting) (Published)
This article aims to determine Competition an, Autiditor Internal, the Quality of Financial Reporting. Competencies are individual characteristics that affect the success and the actions taken in any situation using the knowledge and skills of the individual in achieving its strategic goals and achieve excellence kompetitif. Auditor Internal independent appraisal function to examine and evaluate effectively help the management personnel and directors, in the implementation of effective accountability for generating financial statements. The system functions are interconnected with one another and work together in harmony to process financial data into the financial information required by the management in the decision making process in the field of financial reporting.