ANALISIS AUDIT INTERNAL BERBASIS RISIKO UNTUK MENINGKATKAN EFEKTIVTAS PENGENDALIAN INTERNAL PADA PT. PUPUK SRIWIDJAJA (PERSERO)

PRAHARASTI, NANDA EKO and Tjandrakirana DP, Rina (2008) ANALISIS AUDIT INTERNAL BERBASIS RISIKO UNTUK MENINGKATKAN EFEKTIVTAS PENGENDALIAN INTERNAL PADA PT. PUPUK SRIWIDJAJA (PERSERO). Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are to recognize the procedure of risk° based internal audit which is implemented at PT. Pupuk Sriwidjaja (Persero) and to find out the impact of implementing risk based internal audit to company's internal control. Research finding has shown that commissioner and board of director's point of view about the function and the role of internal auditor has changed. The role of internal auditor is not only as "security" in the company but also as a changing catalyst. To be a good changing catalyst, the internal auditor should recognize the risk which company will face. As we know that there is always risks in everything we do. Recognizing the risks company could easier in achieving goals so that PT. Pupuk Sriwidjaja (Persero) has implemented risk based internal audit. The implementation of risk based internal audit bring the positive impact to the performance of Internal Monitoring Unit. To increasing the positive impacts of implementing risk based internal audit in the company, the writers suggest specifying the risk because there are the same in risk in a different categories. Beside that, the stages of risk based audit implementation should done by the Internal Monitoring Unit so that they comprehends company's risk and able to minimize the impacts if the risks through recommendation in each internal audit.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit internal berbasis risiko, pengendalian internal
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	24 Feb 2020 01:34
Last Modified:	24 Feb 2020 01:34
URI:	http://repository.unsri.ac.id/id/eprint/27610

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