THE EFFECT OF AUDIT EXPERIENCE, AUDIT AGILITY, AND REMOTE AUDITING ON INTERNAL AUDIT QUALITY

Abstract

This study aims to analyze the influence of audit experience, audit agility, and remote audit on the quality of internal audit. The background of this research lies in the increasing complexity of the business environment and the growing need for effective internal control systems, which demand internal auditors to possess strong competencies, agility in adapting to changes, and the ability to utilize technology during the audit process. This research applies a quantitative approach using a survey method. Data were collected through questionnaires distributed to A Several internal auditors working at Bank X. The sampling technique used was purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 30. The results indicate that audit experience has no significant effect on internal audit quality, audit agility has a positive and significant effect on internal audit quality, and remote audit also has a positive and significant effect on internal audit quality. This study is expected to contribute to the development of internal audit practices, particularly in strengthening adaptive and technology-based audit strategies.