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Abstract

Purpose: This research explores the internal audit's multifaceted role in maintaining corporate governance standards, focusing on internal audit's contribution to organizational transparency, accountability, and integrity.


Research Design and Methodology: This research uses a comprehensive literature review approach, systematically identifying and synthesizing scholarly works, theoretical frameworks, and empirical studies related to internal audit and corporate governance.


Findings and Discussion: The results emphasize the importance of the internal audit function in improving organizational transparency, accountability, and integrity through independent assessment of internal control systems, risk management, and regulatory compliance.


Implications: This research's implication is to provide practical guidance for organizations in improving governance and risk management. It emphasizes the importance of investing in internal audit, establishing a culture of transparency and accountability, and adopting innovative technologies such as artificial intelligence and machine learning in the audit process.

Keywords

Internal Auditing Corporate Governance Transparency Accountability Integrity

Article Details

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Pangastuti, L. A. (2023). The Role of Internal Auditing in Upholding Corporate Governance Standards. Advances in Managerial Auditing Research, 1(3), 114–124. https://doi.org/10.60079/amar.v1i3.214
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