Pengaruh Kompetensi Auditor dan Penguasaan Teknologi Informasi terhadap Kualitas Audit Internal pada Inspektorat Jenderal Kementerian Kehutanan
The demand for accountable and data-driven government governance has increased the importance of high-quality internal audit functions. Auditor competence and information technology proficiency are considered essential factors in supporting effective and adaptive audit processes. This study aims to analyze the effect o...