INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS ISSN(print): 2643-9840, ISSN(online): 2643-9875 Volume 05 Issue 04 April 2022 DOI: 10.47191/ijmra/v5-i4-12, Impact Factor: 6.072 Page No. 826-836 IJMRA, Volume 5 Issue 04 April 2022 www.ijmra.in Page 826 Management Support, Competence, Organizational Culture and Professional Ethics on Internal Audit Effectiveness Darma Yanti 1 , Dinda Mayang Sari 2 , Rosalina Ghazali 3 , Lis Djuniar 4 , Fenty Astrina 5 1,2,3,4,5 Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Palembang ABSTRACT: The formulation of the problem in this research is how is the Effect of Management Support, Competence, Organizational Culture and Professional Ethics on the Effectiveness of Internal Audit (Case Study on State-Owned Enterprises (BUMN) in Palembang City). The type of research used is associative research. The data used are primary data. The population in this study is the internal audit in the State-Owned Enterprises (BUMN) in Palembang City as many as 32 respondents. Data collection techniques are using interviews and questionnaires. The data analysis method used in this research is quantitative analysis. The results of this study show that management support, competence, organizational culture and professional ethics significantly influence the effectiveness of internal audit. KEYWORDS: Management Support, Competence, Organizational Culture, Professional Ethics, Internal Audit Effectivenes 1. INTODUCTION The development of business and government systems now allows for supervision of all activities, for this reason it is necessary to supervise so that everything can run well or in other words that requires an internal audit to meet the needs of company management in tackling the company's problems. Internal audit is an auditor who works in a management company so that he is an employee of the company and is an inseparable part of the company's organizational structure where his role is to provide continuous monitoring and assessment. Internal auditors have an interest in the effectiveness of internal control in a company (Hery, 2019: 4). The effectiveness of internal audit refers to the ability of the audit function to meet the needs of the audit, or the effectiveness of internal audit is the ability of the auditor to achieve the function of the audit. The internal audit functions include the ability to plan, increase organizational productivity, assess the consistency of results with established goals and objectives, implement internal audit recommendations, evaluate and improve risk management, evaluate internal control systems and make recommendations for improvement (Alzeban & Gwiliam, 2014). Management support is management's commitment to support internal audit in carrying out audits and top management's awareness regarding the needs of internal auditors (Seif, 2017). Management support is very important for operations and internal audit, because all the determinants of internal audit effectiveness come from top management support, bearing in mind that hiring a proficient internal audit person, developing an internal audit person's career and providing an independent opinion for an internal audit person are the result of decisions made by top management and management support not only on implementing audit recommendations, but also on funding, training, and support for audit implementation for example hiring outside experts (Cohen and Sayag, 2010). Competence shows skills or knowledge that are characterized by professionalism in a particular field as the most important thing, as superior in that field. (Wibowo, 2017:271). Organizational culture is the shared experiences, histories, beliefs, and norms that shape the characteristics of the organization. This culture helps explain the work climate and business climate in the organization (Sunardi and Anita, 2015: 87). Ethics is defined as a personal discipline in relation to the environment more than what is simply dictated by law. Ethics is often also called morals and values that are believed to be good and right things. Ethics is a basic trait that is embedded in the heart that a person (organization) must have as a guide to behave in social life (Soemarso, 2018:15). From this definition, professional