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"Penelitian ini bertujuan menguji kualitas Internal Auditor (IA) yang paling mempengaruhi keputusan Eksternal Auditor (EA) dalam memanfaatkan laporan maupun tenaga IA pada sektor publik di Indonesia. Kualitas-kualitas yang diuji adalah obyektivitas, kompetensi, dan metodologi. Penelitian ini menggunakan metode kuantitatif, utamanya conjoint analysis (CA), yaitu metode yang mampu memprediksi preferensi responden dalam mengevaluasi suatu set alternatif. Data CA diperoleh dari kuesioner yang disebarkan kepada para auditor Badan Pemeriksa Keuangan (BPK). Hasil CA memperlihatkan bahwa metodologi (44%) adalah kualitas IA yang paling diperhatikan oleh EA, disusul oleh kompetensi (39%) dan obyektivitas (17%). Hal tersebut menunjukkan bahwa auditor BPK (EA) lebih mempertimbangkan proses yang telah dilaksanakan dan hasil yang telah dicapai olehb auditor Inspektorat Jendral/Inspektorat (IA) ingin meningkatkan reputasi mereka dihadapan EA, IA disarankan untuk meningkatkan metodologi dalam pelaksanaan audit, seperti memastikan program kerja audit disusun sebelum memulai pekerjaan lapangan, melakukan reviu berjenjang atas konsep laporan untuk menghindari bkesalahan redaksional maupun kesalahan aritmatika, dan mendokumentasikan kertas kerja secara memadai."

"Controlling is as a unity of management process that consists of planning, organizing, leading and controlling. Controlling can separated into 3 (three) aspects, that are :1. Supervision, is an action or activity executed by outside party of executive, such as society and legislative parliament (DPRD) to watch government performance. Supervision committed since preliminary stage that is since planning stage.2. Control, is a mechanism implemented by executive (PEMDA) to guarantee the system and policy of management implemented in achieving the objective of organization.3. Auditing, is an activity in the final stage by the party who has competency like BAWASDA Auditors as a local government internal auditor. It aims To check whether local government performance appropriate with standard or criteria.As a Public Administration Reformation executed by Indonesia government through Law No.22 f 1999, and Law No.25 l 1999, claim to Good Public Governance such as Transparency, Accountability, and Reinventing of Local Government getting stronger and becoming a necessity. It encourages the expansion of auditing system from Conventional Audit in beginning to Value for Money Audit.The approach of Conventional Audit is just limited to Financial and Compliance Audit while the approach of Value for Money Audit implement the Performance Audit including Economic, Efficiency and Effectively Audit.Government Regulation No.105 12000 which requires every local - government has to prepare Public Financial Statement, has already increase the role of BAWASDA to ascertain that Local Financial Accounting System has been running well and local Financial Statements is presented properly. This condition requires the readiness of BAWASDA and their apparatus have maximum role to face the changing and also the achievement of organization (PEMDA) objective effectively, efficiently, and economically.This Thesis tries to evaluate the competency of BAWASDA Auditors as an internal auditor in Buleleng - Bali with approach of conformity qualification of auditor with Internal Auditor Professional Standard, Auditing Norms, and normative qualification owned by internal auditor according to Auditing knowledge and other related and relevant knowledge.There is a lot of aspects to influence the Competency of internal auditor, but this Thesis only discussed the Independency and the Professional Capability of Internal Auditor. This caused by several limitedness and those aspects are the main aspects should be required as an internal auditor. Without these two aspects, so others aspect become unimportant.These populations of research are 31 Auditors at BAWASDA. Sampling is not used on the Thesis since the population are too small. Cross research to Auditors has been done randomly and also review randomly toward Supporting Document of Auditing in the period of 2003 until 2004, to decrease the bias of result. This research use descriptive method and the data collecting technique implemented by questionnaire and interview.The results of questionnaire and interview are compared to Internal Auditor Professional Standard, Auditor Norms, and other normative qualifications. The appropriate answer has score 2, and which not appropriate has score 1, with average score = 1.5. For the evaluation, if the score less than 1.5 is concluded as having inadequate independency or having inadequate professional capability. On contrary if the score is more than or equal to 1.5, it is concluded as having adequate independency or professional capability .The result of this research illustrates :1. BAWASDA Auditors don't have adequate independency to do their duties.2. BAWASDA Auditors don't have adequate professional capability to support their duties.3. These two above points conclude that the BAWASDA auditors don't have adequate competency as a local-government (PEMDA) internal auditor.To encourage the competency of BAWASDA Auditors, this Thesis propose :1. To train Head & Staff of BAWASDA emphasize on Auditing & Public Financial Accounting.2. To recruit accountant or other relevant background to strengthen BAWASDA Auditors. Due to it is not easy to understand Public Financial Accounting which is fully concepts and complex accounting techniques.3. To facilitate BAWASDA Auditors with operational vehicle in order to accelerate their jobs.4. To Increase the welfare of auditors by paying extra allowances such as auditors allowance, to improve their confidence.References : 48 Literature Books + 1 Article + 8 Laws, Government Regulation and Etc (1972 until 2003)"

"Penelitian ini menganalisis faktor-faktor yang mempengaruhi efektivitas audit internal di Indonesia. Data diperoleh dari 101 auditor internal di Indonesia. Hasil analisis regresi berganda menunjukkan bahwa independensi audit internal, dukungan manajemen terhadap audit internal, dan marketing audit internal berpengaruh positif terhadap efektivitas audit internal Sementara itu, tiga variabel lainnya yaitu hubungan antara auditor internal dan auditor eksternal, komunikasi audit internal, dan continuous auditing tidak berpengaruh terhadap efektivitas audit internal.

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This study assesses factors influencing internal audit effectiveness (IAE) in Indonesia. Data were obtained from 101 internal auditors in Indonesia. Multiple regression analysis examines the association between IAE and six principal factors. Multiple regression analysis results conclude that independence of internal audit, management support for internal audit, and internal audit marketing has positive and significant effect on internal audit effectiveness. Three other variables, i.e., relationship between internal auditor and external auditors, internal audit communication, and continuous auditing do not have significant effect on internal audit effectiveness."

"ABSTRAKThe purpose of this study is to capture the importance of emotional intelligence for internal auditors in the public sector in Indonesia, considering the advantages of emotional intelligence at the workplace. The research utilises descriptive survey research as a basis for analysis and found that emotional intelligence was important for internal auditors. Particularly, higher importance was found in conducting consulting activity than assurance services. While communication, trustworthiness, and teamwork and collaboration were the top three most important competencies for internal auditors ampathy was the least crucial one."

"Penelitian ini bertujuan untuk mengetahui gambaran penggunaan media sosial oleh perusahaan korporasi/instansi, risiko dan audit media sosial serta hambatan dalam melakukan audit media sosial menurut persepsi auditor internal di Indonesia. Penelitian ini adalah penelitian deskriptif dengan menggunakan metode survei kepada para auditor internal yang berkerja pada perusahaan yang minimal memiliki satu media sosial perusahaan. Hasil penelitian menunjukkan bahwa penggunaan media sosial perusahaan di Indonesia belum memperhatikan social media governance, risiko media sosial belum dianggap signifikan dan audit media sosial dianggap belum strategis, sehingga hambatan melakukan audit media sosial adalah anggapan bahwa media sosial belum strategis dan berisiko.

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Social media risks create an expanded role for internal audit. The aims of this study are to describe the overview of organization corporate social media usage, risk and the audit process, and risk management obstacles of social media from internal auditors rsquo perspective. Data were collected through a survey from internal auditors who have corporate social media.

This study finds that organizational social media usage have not taken the social media governance into account, the risk social media is not considered significant and the social media audit is not considered strategic, hence the obstacles of social media audit process also considered insignificant. "

"Penelitian ini bertujuan mengevaluasi perbandingan pencapaian kapabilitas APIP sebelum dan setelah dilakukan perubahan Unit Pengawasan Internal Ombudsman Republik Indonesia dari Bagian (eselon 3) menjadi Inspektorat atau setara dengan Biro (eselon 2). Penelitian ini menggunakan pendekatan kualitatif berupa penelitian studi kasus. Data yang digunakan adalah data primer dengan instrumen pengumpulan data penelitian berupa penyebaran kuesioner dan wawancara. Objek penelitian adalah Unit Pengawasan Internal pada Ombudsman Republik Indonesia. Hasil penelitian menjelaskan adanya perubahan pada enam elemen indikator kapabilitas APIP yang terjadi sebagai akibat penguatan Unit Pengawasan Internal Ombudsman Republik Indonesia. Faktor-faktor eksogen seperti yang dijelaskan oleh Teori Institusional antara lain mimetic, coercive, dan normative, terbukti memberikan tekanan dan memberikan dorongan bagi APIP Ombudsman Republik Indonesia untuk dapat mencapai kapabilitas level 3.

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This study aims to evaluate the comparison of APIP capability achievement before and after the change of the Internal Oversight Unit of the Ombudsman of the Republic of Indonesia from Section (echelon 3) to Inspectorate or equivalent to Bureau (echelon 2). This research uses a qualitative approach in the form of case study research. The data used are primary data with research data collection instruments in the form of distributing questionnaires and interviews. The object of the research is the Internal Control Unit at the Ombudsman of the Republic of Indonesia. The result present the changes in the six elements of the APIP capability indicator, which have occurred as a result of the strengthening of the Internal Supervisory Unit of the Ombudsman of the Republic of Indonesia. Exogenous factors as explained by the Institutional Theory, including mimetic, coercive, and normative, have proven to provide pressure and provide encouragement for the APIP Ombudsman of the Republic of Indonesia to be able to achieve level 3 capabilities."

"Skripsi ini akan melakukan evaluasi terhadap peran yang dilakukan oleh Inspektorat Utama selaku unit audit internal Kementerian Perencanaan Pembangunan Nasional(PPN)/Badan Perencanaan Pembangunan Nasional(Bappenas) sebagai trusted advisor. Skripsi akan mencari gambaran upaya-upaya yang dilakukan Inspektorat Utama Kementerian PPN/Bappenas dalam peran konsultasi yang kemudian dibandingkan dengan standar/pedoman yang berlaku di Instansi Pemerintah Indonesia. Kemudian skripsi akan memberikan gambaran penerapan atribut-atribut trusted advisor sesuai yang disampaikan Richard F. Chambers berdasarkan persepsi dari auditor internal dan stakeholder Inspektorat Kementerian PPN/Bappenas. Diharapkan dengan melakukan analisis tersebut, didapatkan gambaran area-area yang perlu ditingkatkan oleh Inspektorat Utama Kementerian PPN/Bappenas untuk mewujudkan perannya sebagai trusted advisor.

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This research will evaluate the role played by the Main Inspectorate as the internal audit unit of the Ministry of National Development Planning (PPN)/National Development Planning Agency (Bappenas) as a trusted advisor. The research will seek an overview of the efforts made by the Main Inspectorate of the Ministry PPN/Bappenas in a consulting role which will then be compared with the standards/guidelines that apply in Indonesian Government Agencies. Then the research will provide an overview of the implementation of trusted advisor attributes according to what was conveyed by Richard F. Chambers based on the perceptions of internal auditors and Inspectorate stakeholders of the Ministry PPN/Bappenas. It is hoped that by carrying out this analysis, an overview of the areas that need to be improved by the Main Inspectorate of the Ministry of National Development Planning/Bappenas will be obtained to realize its role as a trusted advisor."