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Abstract
This study aims to investigate the moderating influence of autonomy on the relationship between advisory services, risk management, and integrity systems. Based on role theory, we developed a research model framework. A quantitative approach was employed to conduct this research. We surveyed 103 inspectorate auditors from ministries and agencies in Indonesia. This investigation yielded numerous findings. Initially, advisory services positively impact the integrity system. Secondly, risk management positively impacts the integrity system. When inspectorate auditors are granted autonomy, they will execute risk management functions more effectively. This study resolves the debate regarding the primary function of internal auditors in Indonesia: providing advisory services or managing risk. It is the originality of this research that we offer, as this question has never been studied before.
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