[
ABSTRAKPenelitian ini bertujuan untuk mempelajari proses perubahan paradigma atau
pandangan terhadap fungsi dan peran audit internal, penyebab ketidakefisienan
fungsi dan peran audit internal dalam pengelolaan risiko, dukungan manajemen
puncak dan auditee terhadap temuan audit internal serta proses perbaikan dan
pencegahan yang dilakukan agar tercipta tata kelola perusahaan yang baik. Objek
penelitian adalah grup perusahaan DHG yang bergerak dalam bidang farmasi dan
alat-alat kesehatan. Penelitian dilakukan dengan menggunakan metode deskriptif
analisis yaitu dengan membandingkan fakta-fakta yang terjadi dalam kegiatan
perusahaan antara teori dan praktik. Dari hasil studi lapangan dan studi
kepustakaan, menunjukkan bahwa DHG telah melakukan proses perubahan
paradigma terhadap fungsi dan peran audit internal dari ?watch dog? menjadi
?consultant? dan mitra bagi manajemen perusahaan yang dilakukan oleh
Departemen Corporate Internal Audit. Meskipun telah terjadi perubahan
paradigma audit di DHG, namun belum terdapat kesesuaian kebijakan fungsi dan
peran dari audit internal yang telah berjalan di perusahaan sehingga fungsi dan
peran audit internal belum dapat berjalan lebih efektif dan belum dapat
memberikan kontribusi terhadap peningkatan pengendalian internal dan
pengelolaan risiko perusahaan. Belum terdapat dukungan manajemen puncak dan
auditee terhadap temuan yang didapatkan oleh audit internal sehingga tata kelola
perusahaan yang baik di DHG belum tercapai.
ABSTRACTThe aim of this study is to review the process of paradigm or view change process
of the role and function of internal audit, the cause of inefficiency in the role and
function of internal audit in risk management, support from the top management
and auditee towards internal audit findings as well as the rectification and
prevention process to achieve good corporate governance. The object of this study
is the DHG corporate group that operates in the field of pharmacy, medical and
healthcare equipment. This study uses the descriptive analysis method through
comparison of facts in the company?s operation between theory and practice.
From the field and literature studies, it was shown that DHG has undergone a
paradigm change process on the function and role of internal audit from ?watch
dog? to ?consultant? and partner for the company?s management, performed by
the Corporate Internal Audit Department. Even though there has been an audit
paradigm change in DHG, there is still no consistency between the company?s
policy for the internal audit function and role, therefore internal audit?s function
and role is still ineffective and unable to contribute towards improving the
company?s internal control and risk management. In addition, the lack of support
of the top management and auditee towards internal audit findings causes DHG to
not yet achieve good corporate governance, The aim of this study is to review the process of paradigm or view change process
of the role and function of internal audit, the cause of inefficiency in the role and
function of internal audit in risk management, support from the top management
and auditee towards internal audit findings as well as the rectification and
prevention process to achieve good corporate governance. The object of this study
is the DHG corporate group that operates in the field of pharmacy, medical and
healthcare equipment. This study uses the descriptive analysis method through
comparison of facts in the company’s operation between theory and practice.
From the field and literature studies, it was shown that DHG has undergone a
paradigm change process on the function and role of internal audit from “watch
dog” to “consultant” and partner for the company’s management, performed by
the Corporate Internal Audit Department. Even though there has been an audit
paradigm change in DHG, there is still no consistency between the company’s
policy for the internal audit function and role, therefore internal audit’s function
and role is still ineffective and unable to contribute towards improving the
company’s internal control and risk management. In addition, the lack of support
of the top management and auditee towards internal audit findings causes DHG to
not yet achieve good corporate governance]
T-Sumantri Bratakusuma.pdf :: Unduh