The Utilization of Performance Measurement System within Internal Audit Process at the Supreme Audit Institution of the Republic of Indonesia
Purpose: The research explores the utilization of performance measurement system (PMS) within internal audit process and investigates the factors that shape how internal auditors use the PMS data/information, in the setting of a government audit office in a developing country. Design/methodology/ap...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2020
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| Subjects: | |
| Online Access: | https://eprints.nottingham.ac.uk/62687/ |
| _version_ | 1848799970872786944 |
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| author | Rivaldy, Aldre |
| author_facet | Rivaldy, Aldre |
| author_sort | Rivaldy, Aldre |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | Purpose: The research explores the utilization of performance measurement system (PMS) within internal audit process and investigates the factors that shape how internal auditors use the PMS data/information, in the setting of a government audit office in a developing country.
Design/methodology/approach: Qualitative approach, using questionnaire with close and open-ended questions, semi-structured interview, and review of document, was conducted with a sample of 21 participants who are all internal auditors.
Findings: Results show that internal auditors benefit from the PMS data/information. There is a varying degree of utilization of PMS within internal audit process, with an inclination toward diagnostic utilization rather than interactive utilization. The PMS itself is embedded with belief/boundary system, which act as prerequisite to other controls. Three factors, namely institutional, performance, and compliance issues has shaped the pattern of PMS utilization. Institutional factors are dominant and few internal forces such as politics and culture might demotivate innovation.
Implications: Managerial implications include the need for the application of guidelines to be aligned and more frequent utilization of PMS interactively.
Originality/value: This research contributes to the understanding of PMS utilization as a tool for control within internal audit process and the motivating factors.
Keywords: performance measurement system, levers of control, diagnostic control system, interactive control system, belief/boundary system, institutional issues, performance issues, compliance issues |
| first_indexed | 2025-11-14T20:44:08Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-62687 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:44:08Z |
| publishDate | 2020 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-626872023-04-14T13:42:37Z https://eprints.nottingham.ac.uk/62687/ The Utilization of Performance Measurement System within Internal Audit Process at the Supreme Audit Institution of the Republic of Indonesia Rivaldy, Aldre Purpose: The research explores the utilization of performance measurement system (PMS) within internal audit process and investigates the factors that shape how internal auditors use the PMS data/information, in the setting of a government audit office in a developing country. Design/methodology/approach: Qualitative approach, using questionnaire with close and open-ended questions, semi-structured interview, and review of document, was conducted with a sample of 21 participants who are all internal auditors. Findings: Results show that internal auditors benefit from the PMS data/information. There is a varying degree of utilization of PMS within internal audit process, with an inclination toward diagnostic utilization rather than interactive utilization. The PMS itself is embedded with belief/boundary system, which act as prerequisite to other controls. Three factors, namely institutional, performance, and compliance issues has shaped the pattern of PMS utilization. Institutional factors are dominant and few internal forces such as politics and culture might demotivate innovation. Implications: Managerial implications include the need for the application of guidelines to be aligned and more frequent utilization of PMS interactively. Originality/value: This research contributes to the understanding of PMS utilization as a tool for control within internal audit process and the motivating factors. Keywords: performance measurement system, levers of control, diagnostic control system, interactive control system, belief/boundary system, institutional issues, performance issues, compliance issues 2020-12-01 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/62687/1/%E2%80%98%E2%80%9920197204%E2%80%99%E2%80%99%20%E2%80%98%E2%80%99BUSI4153%E2%80%99%E2%80%99%20%E2%80%98%E2%80%99The%20Utilization%20of%20Performance%20Measurement%20System%20within%20Internal%20Audit%20Process%E2%80%99%E2%80%99.pdf Rivaldy, Aldre (2020) The Utilization of Performance Measurement System within Internal Audit Process at the Supreme Audit Institution of the Republic of Indonesia. [Dissertation (University of Nottingham only)] performance measurement system levers of control diagnostic control system interactive control system belief/boundary system institutional issues performance issues compliance issues |
| spellingShingle | performance measurement system levers of control diagnostic control system interactive control system belief/boundary system institutional issues performance issues compliance issues Rivaldy, Aldre The Utilization of Performance Measurement System within Internal Audit Process at the Supreme Audit Institution of the Republic of Indonesia |
| title | The Utilization of Performance Measurement System within Internal Audit Process at
the Supreme Audit Institution of
the Republic of Indonesia |
| title_full | The Utilization of Performance Measurement System within Internal Audit Process at
the Supreme Audit Institution of
the Republic of Indonesia |
| title_fullStr | The Utilization of Performance Measurement System within Internal Audit Process at
the Supreme Audit Institution of
the Republic of Indonesia |
| title_full_unstemmed | The Utilization of Performance Measurement System within Internal Audit Process at
the Supreme Audit Institution of
the Republic of Indonesia |
| title_short | The Utilization of Performance Measurement System within Internal Audit Process at
the Supreme Audit Institution of
the Republic of Indonesia |
| title_sort | utilization of performance measurement system within internal audit process at
the supreme audit institution of
the republic of indonesia |
| topic | performance measurement system levers of control diagnostic control system interactive control system belief/boundary system institutional issues performance issues compliance issues |
| url | https://eprints.nottingham.ac.uk/62687/ |