Deep understanding of the value of external audit for internal control and stakeholders

This research aims to gain a deep understanding of the value of external audits for internal controls and stakeholder trust by analyzing relevant previous journals. The approach used in this research is a literature study, which collects and analyzes various findings from previous research on the role of external audits in improving the effectiveness of internal controls and strengthening stakeholder trust. The results of the study show that external audits play an important role in ensuring the sustainability of a strong internal control system, as well as increasing the credibility of financial reports, which has a positive impact on stakeholder trust.

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Publication Details

Journal
JEMBA Jurnal Ekonomi Pembangunan Manajemen dan bisnis Akuntansi
Published
2025-05-02
DOI
https://doi.org/10.52300/jemba.v5i1.18795
Primary Topic
Economic and Technological Systems Analysis
Type
article
Field-Weighted Citation Impact
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article

Deep understanding of the value of external audit for internal control and stakeholders

Monika Handayani, Muhammad Rafly
JEMBA Jurnal Ekonomi Pembangunan Manajemen dan bisnis Akuntansi
Economic and Technological Systems Analysis
article

Deep understanding of the value of external audit for internal control and stakeholders

Monika Handayani, Muhammad Rafly
article en

Abstract

This research aims to gain a deep understanding of the value of external audits for internal controls and stakeholder trust by analyzing relevant previous journals. The approach used in this research is a literature study, which collects and analyzes various findings from previous research on the role of external audits in improving the effectiveness of internal controls and strengthening stakeholder trust. The results of the study show that external audits play an important role in ensuring the sustainability of a strong internal control system, as well as increasing the credibility of financial reports, which has a positive impact on stakeholder trust.

JEMBA Jurnal Ekonomi Pembangunan Manajemen dan bisnis AkuntansiVol. 5(1)
Politeknik Negeri Banjarmasin
Openalex Percentile: Top 87%
Economic and Technological Systems Analysis
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Deep understanding of the value of external audit for internal control and stakeholders — Monika Handayani, Muhammad Rafly · JEMBA Jurnal Ekonomi Pembangunan Manajemen dan bisnis Akuntansi (2025) | TGRS Research Map | TGRS