Islami, Sifa Ayu (2022) PERBANDINGAN PERENCANAAN MENGGUNAKAN RISK BASED INTERNAL AUDIT DENGAN MODERN-RISK BASED INTERNAL AUDIT SEBAGAI BENTUK ADAPTASI KEBIASAAN BARU. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Perubahan kondisi dan standar secara global karena adanya pandemic Covid-19 menyebabkan audit intern berbasis risiko yang selama ini diterapkan di Indonesia harus menyesuaikan. Penelitian ini bertujuan untuk menganalisis pelaksanaan perencanaan audit internal berbasis risiko sebelum pandemi dan perencanaan audit berbasis risiko di era kebiasaan baru dengan pendekatan modern. Data penelitian ini diperoleh melalui studi kepustakaan yang bersumber baik dari peraturan atau penelitian sebelumnya mengenai topik terkait. Data tersebut kemudian dianalisis menggunakan metode deskriptif dengan pendekatan kuantitatif. Penelitian ini menyimpulkan bahwa perencanaan audit intern berbasis risiko di era kebiasaan baru sudah mulai menerapkan pendekatan yang lebih modern. Pandemi covid-19 membuat perencanaanaudit intern melihat risiko bukan hanya dalam bentuk salah saji tapi juga risiko yang menghambat organisasi mencapai tujuannya. Penggunaan Teknik Audit Berbantuan Komputer (TABK) dan continuous audit menjadi bentuk adaptasi pembatasan sosial pasca pandemic.Peran auditor intern juga diharapkan menjadi lebih proaktif dengan adanya risiko yang belum pernah terjadi sebelumnya seperti keadaan pandemi. / Changes in conditions and standards globally due to the Covid-19 pandemic have caused riskbased internal audits that have been implemented in Indonesia to adjust. This study aims to analyze the implementation of risk-based internal audit planning before the pandemic and riskbased audit planning in the new era of habits with a modern approach. The data of this research was obtained through literature study which was sourced either from regulations or previous research on related topics. The data was then analyzed using a descriptive method with a quantitative approach. This study concludes that risk-based internal audit planning in the new era of habits has begun to apply a more modern approach. The COVID-19 pandemic has made internal audit planning look at risks not only in the form of misstatements but also risks that hinder the organization from achieving its goals. The use of Computer Assisted Audit Techniques (TABK) and continuous audits is a form of adaptation to post-pandemic social restrictions. The role of the internal auditor is also expected to be more proactive in the face of unprecedented risks such as the pandemic situation.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Internal Audit, Risk-Based Internal Auditing, Modern Approaches to Risk-Based Internal Audit Planning, Covid-19 Pandemic, Audit Intern, Audit Intern Berbasis Risiko, Pendekatan Modern Perencanaan Audit Intern Berbasis Risiko, Pandemi Covid-19. |
| 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: | 31 Jul 2023 02:19 |
| Last Modified: | 31 Jul 2023 02:19 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1801 |
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