Analisis Penerapan Proses Audit Internal Bagian Kredit (Studi Kasus PT Bank XXX)

Ekarina, Putri (2011) Analisis Penerapan Proses Audit Internal Bagian Kredit (Studi Kasus PT Bank XXX). S1 thesis, STIE Indonesia Banking School.

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Earning assets of regional development banks of Indonesia shows an improvement in the amount of loan given that directly proportional with non performing loan from early 2008 to early 2010. This situation indicates an inadequate bank‟s internal control that it isn‟t supposed to have increasing amount of non performing loan from time to time. One of internal control‟s tools owned by a bank is the internal audit function. Internal auditors have to capture the bank‟s performance in certain period with the aim of knowing the errors that bank had done. Internal auditor‟s good performance suppose to lead to the decrease of bank‟s nonperforming loan. The research method used was qualitative analytical descriptive method, which collects data in accordance with the fact that there was to later be analyzed and interpreted the data and facts obtained so that it can be made a conclusion and suggestion by comparing the data with relevant policy by Bank of Indonesia that have been described previously. nternal audit process conducted by the internal auditor includes planning, preparation, execution, reporting, monitoring and follow up, and quality assurance. The six stages of the process is interrelated to one another so they must be done sequentially. These stages of process have also been arranged in standard policy of The Bank of Indonesia and mandatory for all banks in Indonesia. Implementation of the internal audit process conducted by PT Bank xxx rated less according to the standard policy set by The Bank of Indonesia. eywords: internal audit, loan, non performing loan

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 29 Sep 2020 03:53
Last Modified: 29 Sep 2020 03:53

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