ABSTRAK
Penelitian ini bertujuan untuk menganalisis kualitas internal audit Bank Xberdasarkan International Standards for the Professional Practice of InternalAuditing (SPPIA) dan Quality Assurance. Penelitian ini diharapkan dapatmemberikan kontribusi dalam perkembangan peran internal audit sehingga dapatmeningkatkan kualitasnya serta memberikan value added, khususnya bagi internalaudit di suatu perbankan. Penelitian ini dilakukan berdasarkan studi kasus padaBank X. Metode penelitian yang digunakan dalam penelitian ini adalah metodeanalisis deskriptif dengan pendekatan kualitatif, yaitu dengan melakukanpenelitian kepustakaan serta penelitian lapangan. Hasil penelitian inimenunjukkan bahwa kualitas internal audit pada Bank X dapat diukur berdasarkanInternational Standards for the Professional Practice of Internal Auditing(SPPIA) dan review oleh tim Quality Assurance melalui pendekatan Risk BasedInternal Audit, Key Performance Indicators (KPI) dan lima dimensi SPPIA.Penilaian kualitas internal audit Bank X pada pokoknya telah memenuhi standarIIA (substantially complies). Pada divisi internal audit Bank X, perlu dilakukanreview lebih detail secara periodik dalam mengevaluasi kualitas internal audit.Profesionalitas internal audit dapat dipertahankan dan ditingkatkan melaluitraining dan pelatihan khusus bagi internal audit, seperti pada lembaga sertifikasibagi internal audit yang berkualitas

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ABSTRACT
The purpose of this study was to analyse the quality of internal auditors in Bank Xbased on International Standards for the Professional Practice of Internal Auditing(SPPIA) and Quality Assurance. This study want to give a contribution for thedevelopment of internal audit?s role to increase their quality and provide somevalue added in bank. This study was a kind of case study in Bank X. This studyused the descriptive analysis methodology and qualitative method by literaturestudy and research in Bank X. This study shows that internal audit?s quality inBank X can be measured based on International Standards for the ProfessionalPractice of Internal Auditing (SPPIA) and reviewed by Quality Assurance throughRisk Based Internal Audit Approach, Key Performance Indicators (KPI) and fivedimensions of SPPIA. Internal audit?s quality in Bank X was substantiallycomplies based on SPPIA. It is important for internal audit division in Bank X toincrease their review and evaluation about quality of internal audit periodically.Their professionalism can be develop by any special trainings as sertificationinstitute for qualified internal audit.