NAINGGOLAN, INEKE THERESIA (2022) Tinjauan atas Efektivitas Pelaksanaan Audit Internal di Inspektorat Kota Tangerang Selatan. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Ineke Theresia Nainggolan_1302190998.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB) |
|
Text (Abstrak)
02. Abstrak_Ineke Theresia Nainggolan_1302190998.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (10kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Ineke Theresia Nainggolan_1302190998.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (48kB) |
|
Text (Bab I)
05. Bab I_Ineke Theresia Nainggolan_1302190998.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (86kB) |
|
Text (Bab II)
06. Bab II_Ineke Theresia Nainggolan_1302190998.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (42kB) |
|
Text (Bab III)
07. Bab III_Ineke Theresia Nainggolan_1302190998.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (521kB) |
|
Text (Bab IV)
08. Bab IV_Ineke Theresia Nainggolan_1302190998.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (74kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Ineke Theresia Nainggolan_1302190998.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (77kB) |
Abstract
Karya tulis ini bertujuan untuk mengetahui efektivitas prosedur pelaksanaan audit internal di Inspektorat Kota Tangerang Selatan, kriteria dan tolak ukur yang berpengaruh untuk meningkatkan efektivitas kegiatan audit internal, dan strategi serta upaya yang dilakukan inspektorat untuk mengatasi tantangan dan kendala saat melaksanakan audit internal. Metode yang digunakan untuk menyelesaikan karya tulis ini adalah metode penelitian kepustakaan dan metode wawancara. Metode penelitian kepustakaan menggunakan beberapa pedoman untuk mendukung tinjauan antara lain yaitu Audit Internal: Konsep dan Pratktik, Dasar-dasar Audit Internal Sektor Publik, dan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Sedangkan metode wawancara dilakukan untuk mengetahui pelaksanaan praktik audit internal secara nyata di Inspektorat Kota Tangerang Selatan. Melalui hasil tinjauan, disimpulkan bahwa prosedur pelaksanaan audit internal yang dilakukan inspektorat kurang lebih sudah sesuai dengan buku Audit Internal: Konsep dan Praktik karena Inspektorat Kota Tangerang Selatan juga telah menggunakan buku pedoman audit dari Badan Pengawasan Keuangan dan Pembangunan. Kriteria yang berpengaruh untuk meningkatkan efektivitas pelaksanaan audit internal inspektorat adalah kecermatan dan kompetensi profesional auditor, dukungan auditee, pengiriman diklat, pelatihan kantor sendiri, dan seminar terkait profesionalisme auditor. Adapun upaya yang dilakukan inspektorat saat menghadapi tantangan pelaksanaan audit yaitu dengan reviu berjenjang, pelaksanaan diklat, dan evaluasi sistem pengendalian intern. / This paper aims to determine the effectiveness of internal audit implementation procedures at the South Tangerang City Inspectorate, the criteria and benchmarks that influence the effectiveness of internal audit activities, and the strategies and efforts made by the inspectorate to overcome challenges and obstacles when carrying out internal audits. The method used to complete this paper is library research method and interview method. The literature research method uses several guidelines to support the review, including Internal Audit: Concepts and Practices, Fundamentals of Public Sector Internal Audit, and Government Regulation Number 60 of 2008 concerning Government Internal Control Systems. While the interview method was conducted to find out the actual implementation of internal audit practices at the South Tangerang City Inspectorate. Through the results of the review, it is concluded that the internal audit procedures carried out by the inspectorate are more or less in accordance with the book Internal Audit: Concepts and Practices because the South Tangerang City Inspectorate has also used the audit manual from the Financial and Development Supervisory Agency. The influential criteria to increase the effectiveness of the internal audit of the inspectorate are the auditor's professional accuracy and competence, auditee support, delivery of training, own office training, and seminars related to auditor professionalism. As for the efforts made by the inspectorate when facing the challenges of audit implementation, namely by tiered reviews, implementation of training, and evaluation of the internal control system.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | audit internal, kriteria audit internal yang efektif, upaya untuk menghadapi tantangan audit internal, internal audit, effective internal audit criteria, efforts to face internal audit challenges |
| 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: | 18 Oct 2023 10:00 |
| Last Modified: | 18 Oct 2023 10:00 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2127 |
Actions (login required)
 |
View Item |