Systematic Literature Review of Internal Audit Role, Internal Control System and Organizational Commitment in Enhancing Financial Report Quality

This study aims to examine the effect of the role of internal audit, internal control system, and organizational commitment on the quality of financial statements through the Systematic Literature Review (SLR) approach. The analysis was conducted on a number of national and international scientific articles published in the last 10 years and indexed in reputable databases such as SINTA and Scopus. The results of the review show that in general the three variables have a significant influence on the quality of financial statements. Internal audit serves as an independent monitoring mechanism that ensures the confidentiality of financial statements, while the internal control system ensures the fulfillment and effectiveness of the reporting process. Meanwhile, organizational commitment is proven to strengthen accountability and work culture, although the findings on this variable still show inconsistencies. This study concludes that the high quality of financial reports is not only influenced by technical aspects, but also by the systemic integrity of the organization. These findings are expected to contribute to strengthening governance practices and accountability in the public and private sectors in Indonesia.