FARHAH, MIFTAH (2022) Tinjauan Pelaksanaan Perencanaan Audit Kepatuhan oleh Auditor Internal pada BRI Cabang Rantau Prapat. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
ABSTRAK Audit kepatuhan merupakan audit yang dilakukan untuk memutuskan kaidah, kebijakan, dan prosedur yang ditetapkan oleh otoritas yang berhak dan berwajib telah dilaksanakan. Perencanaan audit kepatuhan dilakukan karena adanya tujuan yang harus dicapai yaitu pelaksanaan audit yang berkualitas. Selain itu perencanaan dilakukan agar proses audit yang akan dilaksanakan berjalan dengan baik dan terarah. Namun demikian, pelaksanaan audit kepatuhan oleh unit internal audit dalam suatu perusahaan akan sangat tergantung kepada kebijakan masing-masing organisasi. Penelitian ini dilakukan untuk meninjau pelaksanaan perencanaan audit kepatuhan oleh auditor internal pada BRI Cabang Rantau Prapat. Tinjauan dilakukan dengan metode kepustakaan dan metode wawancara. Hasil tinjauan menunjukkan bahwa pelaksanaan perencanaan audit kepatuhan di BRI cabang Rantau Prapat auditor tidak mengalami kendala dan sudah optimal dikarenakan selain dilakukan audit, perusahaan juga memiliki pekerja yang melakukan fungsi compliance disetiap unit kerja BRI yang berfungsi melakukan kontrol terhadap risiko-risiko di unit kerja. Perencanaan audit berdampak dalam mengurangi potensi kerugian BRI secara menyeluruh. / Compliance audit is an audit carried out to decide the rules, policies, and procedures set by the competent and authoritative authorities that have been implemented. Compliance audit planning is carried out because of the objectives that must be achieved, namely the implementation of quality audits. In addition, planning is carried out so that the audit process to be carried out runs well and is directed. However, the implementation of a compliance audit by the internal audit unit in an enterprise will largely depend on the policies of each organization. This research was conducted to review the implementation of compliance audit planning by internal auditors at bri Rantau Prapat Branch. The review was conducted by the literature method and the interview method. The results of the review showed that the implementation of compliance audit planning at the BRI Rantau Prapat branch of the auditor did not experience problems and was optimal because in addition to the audit, the company also had workers who performed compliance functions in each BRI work unit who functioned to control the risks in the work unit. Audit planning has an impact on reducing the potential loss of BRI as a whole.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | audit kepatuhan, perencanaan, auditor internal, compliance audit, planning, internal auditor |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 12 Jun 2023 07:14 |
| Last Modified: | 12 Jun 2023 07:14 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1578 |
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