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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Nova Fernita Samosir, Aninditya Amanda, Iskandar Muda, Erlina
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DOI:10.17265/1548-6583/2025.03.007
Universitas Sumatera Utara, Medan, Indonesia
Internal audit plays a strategic role in ensuring the reliability of government financial statements, which are essential tools for achieving public financial accountability and transparency. This study aims to analyze the role of internal audit in improving the quality of government financial reporting using a literature review approach based on agency theory. The method employed is a systematic literature review of 12 scholarly articles (7 national and 5 international), as well as relevant books and official reports published within the last five years (2019-2024). The findings indicate that an effective and independent internal audit can reduce information asymmetry between the government (agent) and the public (principal), enhance compliance with Government Accounting Standards (SAP), and strengthen internal controls and financial governance. This study concludes that a competent internal audit function is a critical prerequisite for producing reliable, relevant, and accountable financial statements. The findings support agency theory and offer key recommendations for strengthening internal audit practices in the public sector.
internal audit, financial statement
quality, government, agency theory, literature review
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