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    Sop 3

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    Lyka mae Labadan
    The document discusses a study examining whether there are significant differences in professional competency of internal auditors based on their demographic characteristics. It finds no significant differences when internal auditors are grouped by age, sex, civil status, or length of service. Previous research is cited that also found no significant impacts of these demographic factors on qualities like job performance, audit quality, and competence. The conclusion is that an internal auditor's demographic profile does not significantly affect their level of agreement that professional competence impacts audit quality.

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    Sop 3

    Uploaded by

    Lyka mae Labadan
    490 views4 pages
    The document discusses a study examining whether there are significant differences in professional competency of internal auditors based on their demographic characteristics. It finds no significant differences when internal auditors are grouped by age, sex, civil status, or length of service. Previous research is cited that also found no significant impacts of these demographic factors on qualities like job performance, audit quality, and competence. The conclusion is that an internal auditor's demographic profile does not significantly affect their level of agreement that professional competence impacts audit quality.

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    SOP 3

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    The document discusses a study examining whether there are significant differences in professional competency of internal auditors based on their demographic characteristics. It finds no significant differences when internal auditors are grouped by age, sex, civil status, or length of service. Previous research is cited that also found no significant impacts of these demographic factors on qualities like job performance, audit quality, and competence. The conclusion is that an internal auditor's demographic profile does not significantly affect their level of agreement that professional competence impacts audit quality.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    490 views4 pages

    Sop 3

    Uploaded by

    Lyka mae Labadan
    The document discusses a study examining whether there are significant differences in professional competency of internal auditors based on their demographic characteristics. It finds no significant differences when internal auditors are grouped by age, sex, civil status, or length of service. Previous research is cited that also found no significant impacts of these demographic factors on qualities like job performance, audit quality, and competence. The conclusion is that an internal auditor's demographic profile does not significantly affect their level of agreement that professional competence impacts audit quality.

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    © All Rights Reserved
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    Download as docx, pdf, or txt
    of 4

    CHAPTER 4

    SOP 3

    The table above shows the difference between the demographic profile and

    professional competency through the responses of Internal Auditor.

    In this study, there is no significant difference between age and professional

    competency since the significant value is greater than 0.05. According to Rhodes et

    al. (2015), finds that in society, the older the employee becomes, the more the job

    performance decreases due to slower vision and hearing. In their study, they also

    found out that with a more demanding job, with difficult tasks, age is in fact positive

    for the job performance due to the learning curve, they have performed the task for a

    long time and hence know how to do it.

    There is a no significant assessment between sex and professional

    competency, since the significant value of 0.174 is greater than 0.05. According to

    Hastuti et.al, (2015), there is equality of motivation, organizational commitment,

    professional commitment and ability of the auditor's work between men and women,

    but there are differences in job satisfaction of auditor men and women who are

    supported by previous studies. Auditor professionalism between men and women is

    not determined by gender that distinguish the sexes, but rather is determined by the

    performance of the auditors.

    To conclude, Yang et al. (2021) finds no significant difference between the

    audit qualities of either male or female internal auditors because both auditors have

    the same audit risk perception. They also found out that the differences of audit

    quality of male and female internal auditors is decreased significantly or even


    disappeared when the auditor`s age exceeds 45 years old or their position is

    manager or above.

    In civil status the significant value of 0.696 is less than 0.05, there is no

    significant difference between civil status and professional competency. According

    Gorjidooz & Greenman (2014), found that, in general, married adults are better

    adjusted than unmarried adults and tend to have a higher rate of job satisfaction than

    their unmarried counterparts. In their study, Kruskal-Wallis test was used in getting

    the empirical results and concluded that there was no statistically significant

    difference between civil status and competence of an Auditor.

    In length of service, there is no significant association between length of

    service and professional competency, since the significant value of 0.104 is greater

    than 0.05. According to Sulaeman (2014), work experience is the factor that

    influences business development the most. Generally, the more experience an

    auditor has, the higher their audit quality will be contrasted with another auditor. It is

    expected that an experienced auditor will actually do a better performance over an

    unpracticed one.

    Source:

    Hastuti, S., Setianingrum, R.M., &Sundari, S. (2015). The influence of the complexity

    of the task, locus of control and gender on the performance of auditors in Surabaya

    Indonesia. Research Journal of Finance and Accounting, Vol. 6, No. 18, pp: 140-

    150.
    Chapter 5

    SUMMARY OF FINDINGS

    3.1 There is no significant difference in the response of Internal Auditors as to their

    level of agreement on professional competence affecting audit quality when they

    are group according to their age

    3.2 There is no significant difference in the response of Internal Auditors as to their

    level of agreement on professional competence affecting audit quality when they

    are group according to their sex.

    3.3 There is no significant difference in the response of Internal Auditors as to their

    level of agreement on professional competence affecting audit quality when they

    are group according to their civil status.

    3.4 There is no significant difference in the response of Internal Auditors as to their

    level of agreement on professional competence affecting audit quality when they

    are group according to their length of service.

    CONCLUSION

    3. The researcher concluded that the demographic profile of Internal Auditors are not

    significantly affected the level of agreement on Professional Competence Affecting

    Quality Audit Reports. When respondents are grouped by age, sex, civil status and
    length of service, their assessment has no significant differences in professional

    competency of Internal Auditors.

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