WAFI, LALU DINU NEZARIL (2022) Penerapan Perencanaan Audit Internal Berbasis Risiko di Lingkungan Inspektorat Kabupaten Lombok Tengah. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Lalu Dinu Nezaril Wafi_1302190801.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (21kB) |
|
Text (Abstrak)
02. Abstrak_Lalu Dinu Nezaril Wafi_1302190801.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Lalu Dinu Nezaril Wafi_1302190801.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (228kB) |
|
Text (Bab I)
05. Bab I_Lalu Dinu Nezaril Wafi_1302190801.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (293kB) |
|
Text (Bab II)
06. Bab II_Lalu Dinu Nezaril Wafi_1302190801.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
Text (Bab III)
07. Bab III_Lalu Dinu Nezaril Wafi_1302190801.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (360kB) |
|
Text (Bab IV)
08. Bab IV_Lalu Dinu Nezaril Wafi_1302190801.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (9kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Lalu Dinu Nezaril Wafi_1302190801.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (162kB) |
Abstract
Abstrak APIP setiap tahun menyusun rencana kegiatan audit intern tahunan yang berprioritas pada kegiatan dengan risiko terbesar dan selaras dengan tujuan organisasi untuk mencapai efisiensi sumber daya dan efektivitas proses audit terhadap manajemen risiko organisasi. Inspektorat Kabupaten Lombok Tengah telah menerapkan perencanaan audit intern berbasis risiko sejak tahun 2018 dan mencapai kapabilitas APIP level 3 pada tahun 2020. Penelitian ini bertujuan untuk mengetahui proses perencanaan audit intern berbasis risiko yang dijalankan di lingkungan Inspektorat Kabupaten Lombok Tengah, menganalisis apakah telah sesuai dengan ketentuan yang berlaku dan best practices, kendala yang dirasakan beserta langkah-langkah yang ditempuh untuk menanggulanginya. Data diperoleh melalui wawancara, dokumentasi, dan studi kepustakaan yang telah melalui proses triangulasi data yang bersumber dari Inspektorat Kabupaten Lombok Tengah dan BPKP Perwakilan Provinsi NTB. Hasil penelitian ini menyimpulkan bahwa APIP Inspektorat Kabupaten Lombok Tengah telah menerapkan perencanaan audit intern berbasis risiko dengan mengacu pada Pedoman Perencanaan Pengawasan Berbasis Risiko (Pedoman PPBR) yang diterbitkan BPKP tahun 2018, pedoman PPBR tahun 2020 yang lebih komprehensif belum dijalankan. Perencanaan audit intern berbasis risiko secara substansi hanya dijalankan pada Organisasi Pemerintah Daerah (OPD) yang telah menjalankan manajemen risiko dengan kendala utama yang dirasakan adalah dari sisi timing dan SDM. / APIP annually prepares an annual internal audit activity plan that prioritizes activities with the greatest risk and is in line with organizational goals to achieve resource efficiency and effectiveness of the audit process on organizational risk management. The Inspectorate of Central Lombok Regency has implemented risk-based internal audit planning since 2018 and achieved APIP level 3 capability in 2020. This study aims to determine the risk-based internal audit planning process carried out within the Central Lombok Regency Inspectorate, to analyze whether it is in accordance with the provisions applicable regulations and best practices, perceived obstacles and the steps taken to overcome them. Data were obtained through interviews, documentation, and literature studies that had gone through a process of triangulation of data sourced from the Inspectorate of Central Lombok Regency and the BPKP Representative of the Province of NTB. The results of this study conclude that the APIP Inspectorate of Central Lombok Regency has implemented a risk-based internal audit planning by referring to the Risk-Based Supervision Planning Guidelines (PPBR Guidelines) issued by BPKP in 2018, the more comprehensive 2020 PPBR guidelines have not been implemented. Substantial risk-based internal audit planning is only carried out in Regional Government Organizations (RGO/OPD) that have carried out risk management with the main perceived obstacles being in terms of timing and human resources.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Audit Intern, Risiko, Manajemen Risiko, Perencanaan Audit Intern Berbasis Risiko, Pedoman PPBR, Internal Audit, Risk, Risk Management, Risk-Based Internal Audit Planning, PPBR Guidelines |
| 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: | 04 Jul 2023 01:35 |
| Last Modified: | 04 Jul 2023 01:35 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1736 |
Actions (login required)
 |
View Item |