The influence of internal auditor competence, internal auditor dysfunctional behavior on the quality of internal auditors and the implications for internal auditor performance (study on the state general inspectorate/ inspecção geral do estado dili timor

This study discusses the influence of internal auditor competence, and dysfunctional behavior of internal auditors on the quality of internal auditors and their implications for internal auditor performance (study on the State General Inspectorate/ Inspecção Geral do Estado Dili Timor Leste, this study shows that;Auditor competence affects the quality of internal audit, meaning that the more competence of an auditor can improve the quality of the audit carried out by the auditor. Meanwhile, the Auditor's Dysfunctional Behavior does not affect Internal Audit Quality. The results of this study also show a negative and insignificant influence of dysfunctional behavior on audit quality. This means that the auditor at the agency carries out its function as an independent auditor, producing quality audit reports. Auditor competence affects the performance of internal auditors. Auditor competence has a positive and significant effect on auditor performance. This means that if an internal auditor is given full competency with high and independent knowledge, he will be able to improve the auditor's performance. Effect of Dysfunctional Behavior on Auditor Performance. The results of the study show that Dysfunctional Behavior has no positive and insignificant effect on Auditor Performance. This means that if the auditor's behavior shown by an auditor is based on his function and complies with applicable auditing standards and avoids deviant behavior or manipulating audit activities, it will be able to improve the auditor's work performance. Effect of Audit Quality on Auditor Performance. Audit Quality has a positive and significant effect on Auditor Performance. This means that as the increasing quality of the audit carried out by an auditor, the auditor's performance will increase. And also the better the quality achieved by an internal auditor, the better the audit performance. The first path analysis test shows that the intervening variables in this study can strengthen the relationship between Internal Auditor Competence and Internal Auditor Performance. The second path analysis test shows that the intervening variables in this study can strengthen the relationship between Auditor Dysfunctional Behavior and Internal Auditor Performance