ABSTRACT
This study develops and proposes a model that links internal audit professionalism orientation and firm goal achievement through the mediating effect of audit practice efficiency, internal audit report reliability, operational information quality, business value creativity, organizational excellence efficiency and audit committee effectiveness that are purposed to be the moderators of internal audit professionalism orientation and internal audit outcomes. Internal audit professionalism orientation consists of internal audit regulation compliance focus, internal audit independence awareness, and professional code of ethics mindset, internal audit well-roundedness integration, and internal audit creativity orientation. The expected results could be indicated that are positive relationships between five characteristics of internal audit professionalism orientation and firm goal achievement.
Keywords
Internal Audit Professionalism Orientation, Internal Audit Practice Efficiency, Internal Audit Report Reliability, Operational Information Quality, Business Value Creativity, Organizational Excellence Efficiency, and Firm Goal Achievement.