ABSTRAK Tesis ini membahas mengenai kompetensi yang dimiliki auditor intern saat ini,
dalam proses melaksanakan tugasnya sebagai internal auditor, untuk mencapai
misi dan visi yang telah ditetapkan oleh Departemen Audit Intern Bank Indonesia.
Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan
disain deskriptif. Hasil penelitian menunjukkan bahwa kompetensi auditor belum
dapat mewujudkan dengan baik, misi dan visi Departemen Audit Intern Bank
Indonesia yang mencakup profesionalisme auditor dan pemenuhan standar
internasional audit intern. Auditor intern belum memahami secara lebih mendalam
terhadap proses bisnis di departemen lain di Bank Indonesia. Kompetensi teknis
yang dimiliki auditor antara lain, pemahaman mengenai governance dan risk
management, belum diimplementasikan dengan baik dalam pelaksanaan audit.
Lebih lanjut, persyaratan pemenuhan kompetensi belum didukung dengan adanya
threshold kompetensi yang wajib dimiliki auditor intern dan pengembangan
auditor intern belum dilakukan sesuai prioritas kebutuhan audit. Semua itu
membutuhkan komitmen seluruh pihak di Departemen Audit Intern Bank
Indonesia.
ABSTRAK This thesis discusses about currently competency of internal auditors in the
process of carrying out his duties as internal auditor, to achieve the mission and
vision that has been set by the Internal Audit Department at Bank Indonesia. The
method used in this research is qualitative method with descriptive design. The
results showed that the competence of the auditor has not been able to realize the
mission and vision of the Internal Audit Department at Bank Indonesia, which
includes professionalism of auditors and internal audit compliance with
international standards. Internal auditors do not understand in more depth the
business processes in other departments at Bank Indonesia. Technical competence
of auditors, among others, an understanding of the governance and risk
management, has not been implemented properly in the audit processes.
Furthermore, compliance with the requirements of competence has not been
supported by the competence threshold that must be owned by the internal auditor
and internal auditor development has not performed according to the priorities of
the audit requirement. All off this require the commitment of all parties in the
Internal Audit Department at Bank Indonesia.
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