Auditor Competence and Commitment on Public Sector Audit Quality: A Systematic Review

Abstract

This study aims to systematically review the relationship between auditor competence, organizational commitment, and audit quality in the public sector based on literature published over the past five years. The research employed a Systematic Literature Review approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework to select fifteen articles indexed in Google Scholar published within the last five years. The results show that auditor competence has a positive influence on audit quality, both directly and through the mediating role of organizational commitment. Auditors with strong technical skills, professional experience, and a deep understanding of public auditing standards tend to produce higher-quality audits when accompanied by a strong commitment to the organization’s values, mission, and goals. Organizational factors such as work culture, reward systems, leadership that supports professionalism, and the use of information technology further strengthen the relationship among these variables. This study highlights the importance of synergy between enhancing competence and fostering organizational commitment to improve public audit effectiveness, strengthen auditor integrity, and support transparent and sustainable governance accountability.