Analisis Penerapan Risk Based Audit Terhadap Efektivitas Auditor Internal PT. Bank Rakyat Indonesia Persero Tbk Pusat Tahun 2014 (Studi Kasus Pada PT Bank Rakyat Indonesia Tbk Pusat)

Pujianti, Aulya Ulfa (2015) Analisis Penerapan Risk Based Audit Terhadap Efektivitas Auditor Internal PT. Bank Rakyat Indonesia Persero Tbk Pusat Tahun 2014 (Studi Kasus Pada PT Bank Rakyat Indonesia Tbk Pusat). S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=23...

Abstract

Every company must have a risk in it, whether it’s business or business risk. Where these risks are watching is an independent body that internal auditors. Internal auditors are employees of a company where they perform audits. But in the development of more modern times, has changed the conventional auditing system into a system of risk based auditing. Effectiveness of the internal auditors on the application of risk based audit visits of internal audit standards and guidelines in force, which consists of the standard attributes, performance standards and standards implementation. Purpose of this study was to analyze the effectiveness of the internal auditors on the application of risk based audit of PT. BRI. Research methodology used with observation and interviews with staff and internal auditors employee PT. BRI observations were conducted by researchers with the performance measure is in conformity with the standards and guidelines for internal audit applicable or not. Based on observastions and interviews, the researcherfound that the result and conclusions of the internal auditors PT. BRI has been effective in implementing risk based audit system, with the results and the amount of 99% weighting of 100% weight rating. Where in when the assessment weighting above 75%, it means indicate that the internal audit of PT. BRI has been effective in the implementation of the internal audit function with the principles of risk based auditing. Keyword: Auditor Intern, Effectiveness, Risk Based Audit.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 30 Jul 2020 05:08
Last Modified: 18 Aug 2020 06:32
URI: http://repository.ibs.ac.id/id/eprint/637

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