Internal Control and Financial Audits Affect the Operational Efficiency of The Attorney General Office

Abstract

The objectives of this research were: 1) to study the effect of internal control on the performance of the Office of the Attorney General; and 2) to study the effect of financial audit on the performance of the Office of the Attorney General. This is quantitative research. The sample group is made up of financial and accounting scholars. In the Office of the Attorney General, 193 people were determined by using the Taro Yamane formula. The data were analyzed using percentage, mean, frequency, and standard deviation. and multiple regression analysis Internal control and financial audits affect the performance of the Attorney General's office. The independent variables are: 1) Internal control consists of the control environment. Risk assessment, control activities, information and communication, and monitoring and evaluation 2) A financial audit consisting of disbursements Receiving and sending money and accounting records positively affect operational efficiency in four aspects: relevance to decision-making, accuracy, and reliability. timeliness verifiable side Statistically significant at the 0.05 level.