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"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. "

"Efisiensi merupakan kata kunci untuk memenangkan kompetisi yang semakin tajam dalam era globalisasi sekarang ini, yang mencakup berbagai hal, termasuk efisiensi terhadap pelaksanaan audit. Sedangkan pelaksanaan audit dapat dijalankan secara efisien dengan adanya koordinasi antara Internal dan External Auditor. Perkembangan terakhir menyatakan, bahwa efisiensi dan efektivitas yang maksimum dari pelaksanaan keseluruhan audit. (TAC : Total Audit Coverage) dapat dicapai dengan menggunakan Konsep Single Audit dalam koordinasi antara Internal dan External Auditor. Dalam membahas Konsep Single Audit ini, penulis membandingkan perkembangan koordinasi antara Internal dan External Auditor yang terjadi di Amerika Serikat dan di Indonesia serta persepsi kedua auditor terhadap Konsep Single Audit. Untuk itu penulis menggunakan metode penelitian kepustakaan, terutama dari artikel-artikel majalah dan wawancara baik tertulis maupun langsung. Perkembangan koordinasi antara Internal dan External Auditor dipengaruhi oleh perkembangan dari masing-masing profesi. Sedangkan dari hasil wawancara menunjukkan bahwa terdapat kepincangan antara perkembangan Internal dan External Auditor di Indonesia. Di satu sisi External Auditor telah berkembang dengan cukup mantap, sedangkan di sisi lain Internal Auditor belum mempunyai organisasi yang sah, standar, prosedur, norma, dan sistem sertifikasi yang jelas. Tapi ada beberapa perusahaan besar yang mulai menerapkan koordinasi yang cukup baik diantara kedua auditor, bahkan ada yang mulai menerapkan sebagian dari ciri-ciri Konsep Single Audit. Hal ini membuktikan bahwa Konsep Single Audit sudah dapat diterapkan di Indonesia walaupun belum secara keseluruhan. Secara konseptual, Konsep Single Audit disambut dengan sangat baik dan antusias oleh Internal dan External Auditor. Mereka bahkan menganggap Konsep Single Audit sebagai bentuk ideal dari koordinasi antara Internal dan External Auditor. Tapi, untuk tahap sekarang penerapannya masih terbatas, karena terhambat kepincangan yang terjadi dalam perkembangan Internal dan External Auditor. Oleh karena itu perlu dipacu perkembangan Internal Auditor agar dapat sejajar dengan External Auditor."

"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."

"Penelitian ini bertujuan untuk menganalisis penerapan pengendalian internal atas pendapatan perusahaan gaming di Indonesia. Pendapatan PT A yang akan dianalisis adalah yang berasal dari model Business to Customer (B2C). Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Analisis akan dilakukan dengan menggunakan kerangka pengendalian internal berdasarkan COSO. Hasil penelitian ini menunjukkan bahwa penerapan pengendalian internal berdasarkan COSO belum sepenuhnya berjalan dengan baik.

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This study aims to analyze the implementation of internal control over the income of gaming companies in Indonesia. PT A's revenue to be analyzed is derived from the Business to Customer (B2C) model. This research is a qualitative research with a descriptive design. The analysis will be carried out using an internal control framework based on COSO. The results of this study indicate that the implementation of internal control based on COSO has not been fully implemented properly."

"Tujuan penelitian ini adalah untuk mengetahui level kapabilitas Aparat Pengawasan Intern Pemerintah APIP pada Inspektorat Jenderal Kementerian Agama, mengidentifikasi kelemahan masing-masing elemen dan key process area dengan menggunakan Internal Audit-Capability Model. Berdasarkan kelemahan key process area diidentifikasikan area of improvement dan dirancang strategi serta rencana tindak untuk meningkatan level kapabilitas APIP. Penelitian ini menggunakan metode penelitian kualitatif dengan metode studi kasus.Hasil penelitian menunjukkan bahwa level kapabilitas Inspektorat Jenderal Kementerian Agama berada pada level 1 initial. Kelemahan pada elemen peran dan layanan, manajemen sumber daya manusia, praktik profesional, akuntabilitas dan manajemen kinerja serta struktur tata kelola harus mendapatkan perhatian untuk mempercepat pencapaian target ke level 3 integrated. Strategi peningkatan level kapabilitas APIP pada Inspektorat Jenderal adalah melakukan penguatan kapasitas, kewenangan dan peningkatan kompetensi sumber daya manusia.

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The objective of the research is to asses capability level of Government Internal Auditor APIP at General Inspectorate of Ministry of Religious Affairs, to identifying weakness of each elements as well as key process area using Internal Audit Capability Model IA CM. By weakness of such key process area had been identified area of improvement, strategy design and its follow up for increasing such capability level of APIP. This research uses qualitative method with case study method.

The study indicated that capability level of General Inspectorate of Ministry of Religious Affairs is in 1 initial. This study identifies the weakness in the element of role and service, human resources management, professional practice, performance management and accountability and governance structure should be observed in order to accelerate target achievement to level 3 integrated. Strategy to increase capability level of APIP at general inspectorate is by strengthening capacity, authority and increasing of human resource competency."

"Keamanan informasi merupakan aspek penting dan didukung oleh laporan yang dikeluarkan oleh Internal Audit Foundation yang berjudul Risk in Focus 2024 Global Summary disebutkan bahwa risiko paling besar yang akan dihadapi di tahun 2024 adalah Cybersecurity and Data Security dengan skor 73% untuk rata-rata worldwide. Berdasarkan report yang dikeluarkan oleh International Business Machine (IBM) berjudul Cost of a Data Breach Report 2023 dibutuhkan waktu rata - rata 204 hari untuk mengetahui adanya kebocoran data yang dialami pada instansi atau organisasi terdampak, serta membutuhkan waktu 73 hari untuk menanggulangi kebocoran data tersebut. Dalam rangka mewujudkan digitalisasi tersebut dilakukan implementasi sistem Audit Management System (AMS) yang dapat mengakomodir proses audit mulai dari tahap Planning, Execution, dan Reporting serta proses tindak lanjut rekomendasi baik yang dihasilkan dari audit internal maupun audit eksternal. Penggunaan AMS tidak terlepas dari risiko, akses menuju AMS dapat dilakukan tanpa Virtual Private Network (VPN). Dalam penelitian ini dilakukan risk assessment berbasis standar ISO/IEC 27005:2022 dengan mengusulkan metode penghitungan konsekuensi berdasarkan klasifikasi data yang ada dalam sistem dan metode peghitungan kemungkinan berdasarkan proses bisnis yang memiliki dampak ke kerentanan sistem serta risiko yang perlu dimitigasi akan digunakan ISO/IEC 27002:2022 sebagai standar untuk mengantisipasi risiko yang terjadi. Hasil pemeriksaan risiko diketahui terdapat 24 risiko dengan 1 risiko level sangat tinggi, 3 risiko level tinggi, 8 risiko dengan level sedang, 11 risiko dengan level rendah, dan 1 risiko dengan level sangat rendah yang terdapat pada departemen audit internal XYZ.

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Information security is an important aspect and supported by a report issued by the Internal Audit Foundation entitled Risk in Focus 2024 Global Summary. Biggest risk that will be faced in 2024 is Cybersecurity and Data Security with a score of 73% for the global average. Based on a report issued by International Business Machine (IBM) entitled Cost of a Data Breach Report 2023, takes an average of 204 days to find out about a data leak by an affected agency or organization, and takes 73 days to overcome the data leak. In order to realize this digitalization, an Audit Management System (AMS) system was implemented which can accommodate the audit process starting from the Planning, Execution and Reporting stages as well as follow-up process for recommendations process. Using AMS is not without risks, access to AMS can be done without a Virtual Private Network (VPN). In this research, a risk assessment was carried out based on the ISO/IEC 27005:2022 standard by proposing a method for calculating consequences based on the classification of data in the system and a method for calculating possibilities based on business processes that have an impact on system vulnerabilities and risks that need to be mitigated. ISO/IEC 27002:2022 will be used to anticipate risks. Results of the risk examination revealed that there were 24 risks with 1 very high level risk, 3 high level risks, 8 medium level risks, 11 low level risks, and 1 very low level risk in the XYZ internal audit department."

"Tujuan penelitian ini adalah untuk memberikan kontribusi kepada perusahan dalam mengevaluasi audit berbasis risiko yang dilakukan oleh auditor internal dengan menggunakan COSO Integrated Framework (2013). Penelitian ini dilakukan dengan evaluasi proses kerja auditor internal pada perusahaan e-commerce yang berkaitan dengan pengendalian internal dan  memastikan  pengendalian internal tersebut berjalan dengan baik sehingga dapat mengurangi risiko yang terjadi pada setiap divisi kemudian tujuan perusahaan tercapai. Metode penelitian dengan menggunakan pendekatan kualitatif deskriptif  dan pendekatan studi kasus pada PT XYZ. Instrumen penelitian adalah dilakukan dengan melakukan observasi dan wawancara kepada pihak yang terkait. Dan berdasarkan instrumen penelitian tersebut dapat ditarik kesimpulan bahwa hampir semua kerangka COSO (2013) digunakan dalam penilaian risiko dan pengendalian internal oleh auditor internal kecuali Control Activities dikarenakan risiko yang ada di PT XYZ langsung dikasifikasikan oleh auditor internal dan bukan dilakukan oleh manajemen.

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The purpose of this study is to contribute to companies in evaluating risk-based audits conducted by internal auditors using COSO Integrated Framework (2013). This research was carried out by evaluating the work processes of internal auditors in e-commerce companies relating to internal control and ensuring that internal controls are running well so as to reduce the risks that occur in each division then the company's objectives are achieved. The research method used a descriptive qualitative approach and a case study approach at PT XYZ. The research instrument is carried out by observing and doing interviews to management. And based on the research instrument, it can be concluded that the framework consists of almost all COSO frameworks (2013) used in risk assessment and internal control by internal auditors except Control Environment,  this is because the risks in PT XYZ are directly verified by internal auditors and not by management."

"ABSTRAKTugas Karya Akhir ini membahas tentang penerapan peran auditor dalam menjalankan tugas audit di Inspektorat Jenderal Kementerian Pendidikan dan Kebudayaan yang tidak sesuai dengan Keputusan Kepala Badan Pengawasan Keuangan dan Pembangunan Nomor: KEP-971/K/SU/2005 Tentang Pedoman Penyusunan Formasi Jabatan Fungsional Auditor di Lingkungan Aparat Pengawasan Internal Pemerintah.Penelitian ini bertujuan untuk mengetahui dan meninjau hal apa saja yang menjadi penyebab dari adanya penerapan peran yang tidak sesuai dengan jenjang jabatannya. Teori yang digunakan untuk menjelaskan penelitian ini antara lain audit, audit internal dan auditor internal. Pendekatan pada penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data melalui studi literatur/dokumen dan wawancara mendalam.Hasil penelitian ini adalah penerapan peran yang tidak sesuai dengan Keputusan Kepala Badan Pengawasan Keuangan dan Pembangunan Nomor: KEP-971/K/SU/2005 Tentang Pedoman Penyusunan Formasi Jabatan Fungsional Auditor di Lingkungan Aparat Pengawasan Internal Pemerintah disebabkan oleh adanya penumpukan di jenjang auditor ahli madya.

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ABSTRACT

The analysis of the Application Role of Auditors in the Internal Audit in the Ministry of Education and Culture. This research describes the application of the role of auditors in carrying out audit in the Inspectorate General of the Ministry of Education and Culture which are not prescribed by the regulations of the Decree of the Head of the Financial and Development Supervisory No. KEP-971 / K / SU / 2005 on Guidelines for Preparation of Formation Functional Auditor in the Internal Government Supervisory Apparatus environment.

This study aims to identify and review the cause of the problems of the application role that is not in accordance with the level of their position. The theory that used to explain this study are audit, internal audit and internal auditors. The approach in this study is a qualitative approach with the methods of collecting data through the study of literature/documents and in-depth interviews.

The results of this research is the application of a role that is not prescribed with the Decree of the Head of the Financial and Development Supervisory No. KEP-971 / K / SU / 2005 on Guidelines for Preparation of Formation of Functional Auditor in Environmental Government Internal Supervisory Apparatus caused by a cumulation in the expert madya auditors levels."

"[ABSTRAKTujuan utama penelitian ini adalah untuk mengetahui efektivitas audit intern pada sektor publik di Indonesia dilakukan oleh Aparat Pengawasan Intern Pemerintah (APIP), baik berdasarkan penilaian pimpinan APIP maupun pimpinan instansi. Sedangkan tujuan kedua penelitian adalah untuk mengetahui apakah terdapat perbedaan sudut pandang antara pimpinan APIP dengan pimpinan instansi terhadap risiko yang dihadapi instansi. Metode penelitian ini adalah kuantitatif deskriptif yang menggunakan metode pengumpulan data berupa survei melalui penyebaran kuesioner. Studi kepustakaan dan dokumen serta wawancara dilakukan untuk mendukung hasil survei. Hasil penelitian terhadap 33 pimpinan APIP menyimpulkan bahwa APIP telah berperan cukup efektif walaupun layanan masih bersifat tradisional (audit ketaatan dan operasional), belum menerapkan risk-based audit serta lemahnya manajemen sumber daya manusia, begitu pula persepsi atas 29 pimpinan instansi menilai bahwa peran APIP cukup sesuai harapan walaupun ditemukan minimnya pengomunikasian hasil kerja APIP. Hasil penelitian kedua, mengenai risiko yang dihadapi instansi, ternyata ditemukan perbedaan sudut pandang antara 26 pimpinan APIP dan pimpinan instansinya yang disebabkan belum diterapkannya risk-based audit. Efektivitas peran APIP memerlukan dukungan pimpinan tertinggi instansi berupa kewenangan bagi APIP agar dapat berperan tanpa ada tekanan dan pengaruh politik apapun serta dukungan anggaran untuk meningkatkan kapabilitas APIP.

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ABSTRACTThe objective of this study is to determine Inspector General?s and the Minister/Head of the Organization?s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization?s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals? and 29 ministers? perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization?s risk between 26 Inspector Generals? and their Ministers?. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP?s capability.;The objective of this study is to determine Inspector General?s and the Minister/Head of the Organization?s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization?s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals? and 29 ministers? perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization?s risk between 26 Inspector Generals? and their Ministers?. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP?s capability.;The objective of this study is to determine Inspector General?s and the Minister/Head of the Organization?s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization?s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals? and 29 ministers? perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization?s risk between 26 Inspector Generals? and their Ministers?. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP?s capability.;The objective of this study is to determine Inspector General’s and the Minister/Head of the Organization’s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization’s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals’ and 29 ministers’ perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization’s risk between 26 Inspector Generals’ and their Ministers’. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP’s capability., The objective of this study is to determine Inspector General’s and the Minister/Head of the Organization’s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization’s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals’ and 29 ministers’ perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization’s risk between 26 Inspector Generals’ and their Ministers’. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP’s capability.]"