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"ABSTRAKThe purpose of this thesis is to assess the applicability of the methodology RiskBased Audit ( RBA ) in the Assurance. The method used in this study is field andliterature studies. Results of this study concluded that the application of the RBAmethodology implemented in the assurance by Internal Audit activity hasgenerally been in accordance with best practices. Tujuan tesis ini adalah untuk menilai penerapan metodologi Risk Based Audit(RBA) dalam Kegiatan Assurance. Metode yang digunakan dalam penelitian iniadalah studi lapangan dan studi literatur. Hasil penelitian ini menyimpulkanbahwa penerapan metodologi RBA yang dilaksanakan dalam kegiatan assuranceoleh Internal Audit secara umum telah sesuai dengan praktik terbaik. Namundemikian, Manajemen Risiko masih belum matang sehingga tidak dapatdigunakan sepenuhnya oleh Internal audit, tetapi hal ini sudah diantisipasi olehInternal Audit dengan membuat risk control matrix (RCM) yang diupdate secaraberkala dalam risk register dengan diskusi bersama dengan auditee melalui entrymeeting dengan menggunakan audit memorandum. Dengan dilakukannya auditberbasis risiko pada kegiatan assurance, telah terbukti bahwa pemilihan objekaudit berbasis risiko dapat memberikan nilai tambah kepada perusahaan. Denganmengetahui area audit yang memiliki risiko tinggi, telah memfokuskan InternalAudit dalam melakukan kegiatan assurance pada objek audit yang tepat.

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ABSTRACTHowever, risk management isstill immature and therefore can not be used fully by the Internal audit , but it isalready anticipated by Internal Audit to make risk control matrix (RCM) in aregularly updated risk register with a discussion with the auditee entry throughthe meeting by using audit memorandum. The effect on the risk -based auditassurance activities , it has been proven that the risk -based audit selection ofobjects can provide added value to the company. By knowing the audit area thathas a high risk has focused Internal Audit in conducting audit assurance on theright object ."

"ABSTRAKPenelitian 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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ABSTRACTThe 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."

"ABSTRAKTujuan dari tesis ini adalah untuk melakukan evaluasi terhadap perencanaankegiatan audit berbasis risiko dalam proyek Jalan Non Tol Tanah Abang ?Kampung Melayu yang dilakukan oleh PT. X. Metode yang dilakukan pada tesisini adalah penelitian kualitatif dengan cara studi literatur dan studi lapangan padaaudit internal PT. X. Hasil penelitian ini menyimpulkan bahwa penerapankegiatan audit berbasis risiko dalam perencanaan audit proyek Jalan Non TolTanah Abang ? Kampung Melayu secara umum sudah memenuhi praktek terbaik.Dengan dilakukannya perencanaan audit berbasis risiko pada proyek Jalan NonTol Tanah Abang ? Kampung Melayu secara efektif telah terbukti dapatmemberikan nilai tambah dalam pelaksanaan proyek ini pada khususnya dankepada perusahaan.

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ABSTRACTThe purpose of this thesis is to evaluate the risk-based audit planning activities inTanah Abang - Kampung Melayu Non Toll Road project that is performed by PT.X. The method used in this thesis is qualitative research by doing a study of theliterature and studies in the field of internal auditing PT. X. Results of this studyconcluded that the implementation of risk-based audit activity in audit planningTanah Abang - Kampung Melayu Non Toll Road project has been complied to thebest practices. By doing the risk-based audit planning on Tanah Abang -Kampung Melayu Non-Toll Road project been proven effectively to providevalue added in the implementation of this project in particular and to thecompany."

"[Tujuan penelitian ini adalah untuk melakukan assessment atas tingkat maturity staffing quality assurance sesuai dengan standar IIA 1300 dan kemudian memberikan rekomendasi untuk meningkatkan maturity level staffing qualityassurance menjadi tingkat yang dapat diterima (acceptable). Penelitian ini adalah penelitian yang bersifat exploratory kualitatif dengan menggunakan perangkat kuesioner dan dokumen-dokumen pendukung sebagai alat bantu penelitian. Tingkat maturity PT X (Persero), Tbk berada pada tingkat 2 dan 3 people management, IA-CM Model untuk sektor publik dan juga dengan mempertimbangkan penilaian dari pihak internal lainya yaitu komite audit dan manajemen, namun perlu ada perbaikan untuk menyempurnakan tingkat tersebut minimal memenuhi batas minimum penilaian yang ditetapkan.

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The purpose of this research is to assess the level of maturty staffing quality assurance in accordance with standard IIA 1300 and then provide recommendations to improve the maturity level of staffing quality assurance to becomes an acceptable level. This research is a qualitative exploratory research that is using the questionnaire and supporting documents as a tools for research. Level of maturity PT X (Persero), Tbk is at level 2 and 3, people management, IA-CM Model for the public sector and by considering the assessment of other parties that is audit committee and management, but there should be an improvements to refine this level at least meet the minimum set of assessment.;The purpose of this research is to assess the level of maturty staffing quality

assurance in accordance with standard IIA 1300 and then provide

recommendations to improve the maturity level of staffing quality assurance to

becomes an acceptable level. This research is a qualitative exploratory research

that is using the questionnaire and supporting documents as a tools for research.

Level of maturity PT X (Persero), Tbk is at level 2 and 3, people management,

IA-CM Model for the public sector and by considering the assessment of other

parties that is audit committee and management, but there should be an

improvements to refine this level at least meet the minimum set of assessment, The purpose of this research is to assess the level of maturty staffing quality

assurance in accordance with standard IIA 1300 and then provide

recommendations to improve the maturity level of staffing quality assurance to

becomes an acceptable level. This research is a qualitative exploratory research

that is using the questionnaire and supporting documents as a tools for research.

Level of maturity PT X (Persero), Tbk is at level 2 and 3, people management,

IA-CM Model for the public sector and by considering the assessment of other

parties that is audit committee and management, but there should be an

improvements to refine this level at least meet the minimum set of assessment]"

"This book presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks."

"Skripsi ini berisi tentang implementasi perencanaan audit berbasis risiko sesuai International Standards on Auditing dalam industri broadcasting (studi kasus: PT ABC). Indonesia sebagai bagian dari G20 dan IFAC, berkomitmen untuk sepenuhnya mengadopsi ISA pada 1 Januari 2013. Konsekuensi dari adopsi ISA adalah perubahan mendasar terhadap cara pandang, cara berpikir dan cara bekerja auditor di Indonesia. Perbedaan utama antara ISA dan standar terdahulu ialah tekanan pada berpikir kritis. Penulis memfokuskan laporannya pada proses perencanaan audit yang dilakukan oleh auditor di dalam melakukan audit atas industri penyiaran. Kesimpulan yang didapat adalah tahapan cara audit berbasis risiko dan isu-isu kritis di dalam akuntansi dan audit sebuah perusahaan penyiaran, seperti isu pendapatan, persediaan dan uang muka.

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This thesis describes the implementation of risk-based audit planning appropriate to international standards on auditing in the broadcasting industry (Case study: PT ABC). Indonesia as part of the G20 and IFAC, committed to fully adopt ISA on January 1, 2013. The consequences of the adoption ISA is a fundamental change to the way of looking, thinking and how to work the auditor in Indonesia. The main difference between the previous standard is in the pressure on critical thinking. The author focuses on the audit planning process undertaken by the auditor in the audit of broadcasting industry. The conclusion was the process of risk-based audit method and the critical issues in accounting and auditing in a broadcasting company such as the issue of revenue, inventory and advances."

"Penelitian ini bertujuan untuk mengetahui kesesuaian implementasi Standar IPPF 2400 Komunikasi Hasil Penugasan di Bank X dengan praktik profesional dalam standar internasional audit internal. Penelitian ini menggunakan metode kualitatif dengan desain deskriptif. Hasil penelitian ini menyimpulkan bahwa penerapan IPPF 2400 masih belum secara penuh dan kualitas penugasan audit internal terkait LHA belum optimal sesuai standar audit IIA. Penerapan IPPF 2400 tersebut masih memiliki kekurangan terutama dalam pedoman yang diterapkan, proses review QA, dan pemahaman terhadap pedoman yang berlaku bagi tim audit. Kondisi tersebut menyebabkan kualitas penugasan tim audit internal Bank X masih belum optimal dan tidak memenuhi keseluruhan standar audit.

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This research aims to determine the suitability implementation of IPPF Standard 2400 about Communicating Results in Bank X with professional practices in international standards of internal audit. This research used a qualitative method with descriptive design. The results of this research concluded that the implementation of IPPF 2400 is still partially conform and the quality of internal audit assignment related to internal audit report is not working optimally according to IIA standard. The implementation of the IPPF 2400 still has lacks, especially in the guidelines implemented, QA review process, and an understanding of the guidelines applicable to the audit team. This condition causes the quality of internal audit in Bank X is not working optimally and does not meet the overall audit standard."

"Perkembangan bisnis Bank XX yang tumbuh dengan cepat ditengah persaingan yang sangat ketat serta pengelolaan yang kompleks menuntut sistem yang efektif dan efisien agar Bank dapat dikelola secara sehat dan aman. Untuk membangun kapabilitas manajemen risiko di seluruh jajaran dan proses bisnis perusahaan, konsep the three line of defence harus dapat diaplikasikan dengan baik. Penelitian bertujuan menganalisis praktek penerapan konsep the three line of defence dan mengetahui kesesuaian implementasinya dengan best practice IIA pada 32 Unit Kerja Operasional dalam satu wilayah Bank XX pada tahun 2013. Terkait dengan first line of defence sebanyak 60% UKO Bank XX belum mampu memitigasi risiko secara efektif terlihat dari banyaknya temuan audit tidak sesuai dengan Risk Control Self Assesment (RCSA) sehingga tingkat dan jenis risiko tidak terprofile dengan baik dengan kata lain risk owner belum menyadari risikonya dengan baik. Second line of defense telah terdapat struktur dan alat untuk memprofile risiko secara menyeluruh namun masih belum digunakan secara optimal oleh first line untuk membantu mengelola risikonya. Dalam hal pelaksanaan manajemen risiko menjadi validator. Proses RBIA telah melalui empat tahapan proses yaitu perencanaan audit tahunan, pelaksanaan audit individu, pelaporan dan quality assurance.Pada tahapan proses audit tahunan, audit intern menggunakan data dan profil risiko dari hasil audit sebelumnya. Audit intern menggunakan data dan profil risiko dari Divisi Manajemen Risiko seperti IRU, MI dan FMR hanya sebatas sebagai data tambahan pada pelaksanaan audit. Jenis produk, layanan dan proses di Bank XX sangat beragam yang meliputi layanan mikro banking hingga layanan prioritas banking menyebabkan obyek audit sangat banyak dan ditambah dengan pengisian RCSA yang tidak akurat menyebabkan pelaksanaan RBAI dan proses manajemen risiko belum optimal.

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The development of the Bank's business is growing rapidly XX amid fierce competition and the management of complex systems requires an effective and efficient for the Bank to be managed in a healthy and safe. To build capability across a broad array of risk management and enterprise business processes, the concept of the three line of defense should be applied properly. The study aims to analyze the practical application of the concept of the three line of defense and knowing conformity with best practice implementation IIA Operational Work on Unit 32 in the area of ??XX Bank in 2013. Related to the first line of defense as much as 60% UKO XX Bank has not been able to mitigate risk effectively seen from the audit findings are not in accordance with the risk Control Self Assessment (RCSA) so that the level and types of risk are not well being profile other words risk owner is not aware of the risks properly. Second line of defense has been there the structure and tools for overall but still not used optimally by the first line to help manage risk. In terms of the implementation of risk management into the validator. RBIA process has gone through four stages of the process, namely the annual audit planning, execution of individual audits, reporting and quality assurance. On stages of the annual audit process, internal audit and risk profile using data from the results of previous audits. Internal audit and risk profile using data from the Risk Management Division as IRU, MI and FMR merely as additional data for the audit. Types of products, services and processes in highly diverse XX Bank which includes micro banking services to priority banking services lead audit object very much and coupled with inaccurate charging RCSA cause RBAI implementation and risk management process is not optimal.

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"Studi ini membahas tentang bagaimana sistem perolehan pendapatan di salah satu BUMN terkemuka di Indonesia itu dijalankan dan diamankan. Fokus dari penulisan ini adalah untuk mengetahui seberapa efektif dan efisienkah prosedur dan proses internal audit dijalankan dalam membantu mengendalikan pendapatan yang telah diperoleh. Berdasarkan studi kasus yang dilakukan dalam proses penulisan skripsi ini, disimpulkan bahwa prosedur pengendalian internal yang sudah ada itu cukup efektif namun dalam proses pendokumentasian atas pendapatannya masih kurang efisien.

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This study examines about how revenue collection system on a one of the leading State-Owned Enterprise in Indonesia is maintained and secured. The focus of this study is to know how effective and efficient are the procedures of maintaining and safeguarding the revenue and internal audit processes being taken place to help controlling the collected revenue. Based on the case study, it is concluded that the internal control procedure being taken place is effective enough but the documentation process of the collected revenue is not efficient."