Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Tesis ini bertujuan untuk menguji pengaruh proporsi komisaris independen, efektivitas komite audit, kualitas audit eksternal dan pengungkapan Islamic Social Reporting terhadap nilai perusahaan. Efektivitas komite audit diukur berdasarkan skor yang dikembangkan oleh Hermawan (2009) dan Anggraini dan Utama (2013), berdasarkan aktivitas, jumlah anggota serta kompetensi. Kualitas auditor eksternal diukur berdasarkan ukuran KAP big four dan non big four. Pengungkapan Islamic Social Reporting diukur berdasarkan skor yang dikembangkan oleh Othman dan Thani (2009) dan Lestari (2013) melalui indeks ISR. Nilai perusahaan diukur berdasarkan Price to Book Value (PBV). Metode analisis menggunakan regresi linier berganda. Tesis ini menggunakan data empiris Bursa Efek Indonesia dengan sampel 75 perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia periode 2011 sampai dengan 2013. Hasil dari penelitian ini yaitu proporsi komisaris independen dan efektivitas komite audit tidak berpengaruh terhadap nilai perusahaan. Kualitas audit eksternal dan pengungkapan Islamic Social Reporting berpengaruh terhadap nilai perusahaan. ......The purposes of this thesis is to examine the influence of the proportion of independent commissioners, audit committee effectiveness, an external auditors quality and the disclosure of Islamic Social Reporting on company value. The audit committee effectiveness is measured by using the audit committee scores which developed by Hermawan (2009) and Anggraini and Utama (2013), based on the activity, size and competence. An audit quality is measured by size of the external auditor, KAP big four and non big four. The disclosure of Islamic Social Reporting measured by a score developed by Othman and Thani (2009) and Lestari (2013) through the ISR index. Value company is measured based on Price to Book Value (PBV). Analysis used is multiple linier regressions. This thesis uses Indonesia Stock Exchanges empirical data with 75 sample from Indonesia Sharia Stock Index for 2011 to 2013 period. The result of this research is the proportion of independent commissioners and audit committee effectiveness have no an influence on company value. The audit quality and the disclosure of Islamic Social Reporting have an influence on company value.

Abstrak :
Tujuan penulisan tesis ini adalah untuk mengevaluasi perencanaan dan pelaksanaan audit internal berbasis risiko pada Inspektorat Pemerintah Kota Tangerang Selatan dan Kabupaten Tangerang. Selain itu juga untuk mengetahui langkah-langkah meminimalkan risiko yang dilaksanakan oleh Inspektorat selaku aparat pemeriksa intern pemerintah daerah. Metode yang digunakan dalam penelitian ini adalah interviu/wawancara dengan menggunakan kuesioner. Hasil penelitian ini menyimpulkan bahwa perencanaan dan pelaksanaan audit internal berbasis risiko pada Inspektorat Kota Tangerang Selatan dan Kabupaten Tangerang belum sesuai dengan teori tentang audit berbasis risiko, sehingga perlu dilakukan langkah-langkah yang mengarah pada perencanaan audit berbasis risiko dan dilaksanakan sesuai rencana. Saran kepada Inspektorat Kota Tangerang Selatan dan Kabupaten Tangerang untuk menerapkan perencanaan audit berbasis risiko sesuai teori yang ada demikian juga kepada Pemerintah Pusat untuk membuat pedoman audit berbasis risiko sejalan dengan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP). ......The purpose of this thesis was to evaluate the planning and implementation of risk-based internal audit in government inspectorate of South Tangerang City and district. But also to determine the risk mitigation measures implemented by the inspectorate as an internal examiner of local government officials. The methods used in this study were interviewed using a questionnaire. This study concluded that the planning and implementation of risk-based internal audit in government inspectorate of South Tangerang City and district is not in accordance with theory of risk-based internal audit, so, it is necessary to take measures that lead to a risk-based audit planning and carried out according to plan advice to government inspectorate of South Tangerang City and district was to implement a risk-based audit planning appropriate existing theory and suggested to the central government to create a risk-based audit reports consistent with the government regulation number 60 years 2008 about Govermental System of Internal Control.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk mengetahui efektifitas peran internal audit pada BUMN. Metode yang digunakan dalam penelitian ini adalah metode survei dan studi literatur yang dilanjutkan dengan analisis statistik deskriptif. Sampel penelitian adalah 40 BUMN yang berasal dari 20 sektor dengan responden kepala SPI, direktur utama dan komite audit. Analisis statistik deskriptif dilakukan pada semua variabel penelitian, yaitu peranan internal audit, penilaian direktur utama dan penilaian komite audit terhadap peranan internal audit. Analisis juga dilakukan pada komponen ? komponen peranan internal audit yang terdiri dari layanan internal audit, praktik profesional, manajemen SDM dan peran internal audit dalam proses tata kelola, manajemen risiko, pengendalian dan pencegahan fraud. Penelitian ini menghasilkan kesimpulan bahwa peranan internal audit pada BUMN, secara statistik cukup efektif. Akan tetapi, layanan internal audit masih terbatas pada area tradisional dan praktik internal audit yang dilaksanakan belum mempertimbangkan risiko. Sementara itu, direktur utama dan komite audit memberikan penilaian yang berbeda terhadap peranan internal audit. Ketidaksamaan penilaian ini mengindikasikan perbedaan pemahaman dan ekspektasi terhadap internal audit. Hal ini juga menyebabkan peran internal audit menjadi kurang optimal.

---

ABSTRACT
The objective of this research is to determine the effectiveness of the internal audit in State Owned Enterprises (SOE) using mail survey and literature review. Research?s sample consists of 40 SOEs from 20 different sectors with CAE, CEO and audit committee member as respondent. Descriptive statistical analysis was performed on all variables, namely role of internal audit, CEO perception and audit committee perception. The analysis was also performed on the elements that comprise the role of internal audit, such as internal audit services, professional practices, human resource management and the role of internal audit in governance, risk management, control and fraud prevention. Based on the result of this research, statistically, the role of internal audit in SOEs is moderate effective. However, the internal audit service is limited to traditional areas and audit practices are not based on risk assessment. Meanwhile, CEO and audit committee member have a different perception on the role of internal audit. Inequality perception indicates a distinction in understanding and expecting internal audit?s role. It also led on less optimized of internal audit?s role.

Abstrak :
Penelitian ini bertujuan untuk menganalisis efektivitas peran dan fungsi audit internal pada biro pengawasan internal Lembaga ABC. Saran perbaikan atas analisis efektivitas peran dan fungsi audit internal diusulkan dalam penelitian ini. Metode yang digunakan adalah metode kualitatif, yakni dengan mengumpulkan data primer dan data sekunder melalui wawancara dan observasi langsung pada objek penelitian dan juga studi literatur. Berdasarkan hasil analisis, penelitian ini menyimpulkan bahwa peran dan fungsi audit internal memiliki efektivitas yang cukup dan tingkat kualitas kepatuhan terhadap standar internasional audit internal adalah substantially complies. Fungsi audit internal perlu menyusun piagam audit internal, mengembangkan kompetensi auditornya, dan melakukan evaluasi berkala. Selain itu dibutuhkan divisi manajemen risiko untuk mengetahui tingkat risiko satuan kerja dan lembaga secara keseluruhan. Hasil penilaian risiko oleh divisi manajemen risiko digunakan sebagai dasar perencanaan audit. Dengan mengetahui area audit yang memiliki risiko yang tinggi, fungsi audit internal lembaga dapat melakukan kegiatan audit pada objek audit yang tepat. ......The purpose of this study is to analyze the effectiveness of internal audit function in ABC institution. Some suggestions for improvements of the internal audit function effectiveness are proposed on this research. The method uses in this study is a qualitative method by collecting primary and secondary data through interviews and direct observation on the reasearch object, as well as literature studies. Based on the overall results of the analysis, the internal audit function of ABC institution is effective enough and its compliance level of international standard for professional practice is substantially complies. This function need to develop an internal audit charter, increase auditor competence, and conduct periodic evaluations. In addition, the risk management division is needed to conduct risk assessment in order to determine the risk maturity level of the business unit and the institution as a whole. The result of the risk assessment is used as a basis for audit planning. By knowing the audit area that has a high risk, Internal Audit function can conduct an audit activity on the right object.

Abstrak :
[ABSTRAK
Tujuan 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.

---

ABSTRACT
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., 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.]

Abstrak :
Penelitian ini bertujuan menganalisis peran audit internal terhadap good corporate governance, pengendalian internal, dan manajemen risiko pada PT ABC. Penelitian ini menggunakan metode observasi dengan deskriptif kualitatif untuk menjelaskan peran audit internal terhadap good corporate governance, pengendalian internal, dan manajemen risiko berdasarkan the Institute of Internal Auditor (IIA) Standard. Hasil penelitian menunjukkan bahwa peran Satuan Pengawasan Internal (SPI) PT ABC sebagai auditor internal terhadap GCG, pengendalian internal, dan manajemen risiko secara umum telah sesuai dengan IIA Standard melalui aktivitas assurance dan konsultasinya. Namun demikian perlu adanya peningkatan peran SPI yang berkaitan dengantata kelolaorganisasi, operasi, dan sistem informasi mengenai keandalandan integritas informasikeuangan dan operasional,efektivitas dan efisiensi operasidan program, pengamanan aset, dan kepatuhan terhadap hukum, peraturan, kebijakan, prosedur, dan kontrak, terutama yang berkaitan dengan risikonya.

---

This study aims to analyze the role of internal audit to good corporate governance, internal control and risk management at PT ABC. This study uses the descriptive qualitative observations to elucidate the role of internal audit to good corporate governance, internal control and risk management is based on the Institute of Internal Auditors (IIA) Standard. The result of study indicates that the role of the Satuan Pengawasan Internal (SPI) PT ABC as internal auditors to corporate governance, internal control, and risk management in general has complywith IIA Standards through assurance and consulting activity. However there are need to improve the role of SPI related to organizational governance, operations, and information systems regarding the reliability and integrity of financial and operational information, effectiveness and efficiency of operations and programs, safeguarding assets, and compliance with laws, regulations, policies, procedures, and contracts, particularly with regard to risk.

Abstrak :
[ABSTRAK
Penelitian 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.

---

ABSTRACT
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, 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]

Abstrak :
ABSTRAK Penelitian ini bertujuan untuk menganalisis kegiatan pendampingan oleh BPKP untuk meningkatkan kualitas Laporan Keuangan Kementerian/Lembaga. Penelitian ini berbentuk studi kasus dengan metode kualitatif. Penelitian difokuskan pada kegiatan BPKP di tiga kementerian yang mewakili perkembangan perolehan opini secara keseluruhan. Sebagai auditor internal pemerintah, BPKP harus mengawal pencapaian tujuan pemerintah, dalam hal ini adalah menghasilkan Laporan Keuangan Kementerian/Lembaga yang berkualitas. Penelitian ini menyimpulkan bahwa kegiatan pendampingan yang dilakukan BPKP telah cukup memadai untuk meningkatkan kualitas laporan keuangan kementerian/lembaga. Dalam teknis pelaksanaan kegiatan terdapat perbedaan perlakuan pendampingan pada kementerian yang dijadikan sampel, yaitu pendampingan yang dilakukan sampai ke satuan-satuan kerja di daerah-daerah.

---

ABSTRACT The objective of this research is to analyze mentoring activities by Financial and Development Supervisory Board (BPKP) to improve the quality of Financial Statements of Ministries/Institutions. This is a qualitative research in a form of a case study. This research focuses on BPKP?s activities in the three ministries that representing the overall trend of opinion of ministries/institutions. As an internal auditor of the Government, BPKP has to oversee the achievements of government objectives, in this case is providing good quality of Financial Statements of Ministries/Institutions. The result of this research shows that mentoring activities by BPKP is already enough to improve the quality of Financial Statements of Ministries/Institutions. However, there is a difference in implementation of mentoring activities on the sampled ministries, with regards to the mentoring implementation done for work units in remote areas.

Abstrak :
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan terhadap terhadap total pengungkapan, pengungkapan non financial measures dan pengungkapan financial measures dan untuk mengetahui pengaruh tingkat pengungkapan informasi non financial measures dan financial measures terhadap cost of equity perusahaan publik. Penelitian ini merupakan penelitian empiris yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2014. Variabel bebas dalam penelitian ini adalah ukuran perusahaan, umur perusahaan, persentase kepemilikan publik, tingkat pertumbuhan perusahaan, tingkat utang yang dimiliki perusahaan, dan tingkat profitabilitas perusahaan. Penelitian ini menyimpulkan bahwa karakteristik perusahaan berpengaruh terhadap tingkat pengungkapan secara keseluruhan/total disclosure, non financial measures dan financial measures dan pengungkapan total disclosure, non financial measures dan financial measures memiliki kolerasi negatif terhadap cost of equity

---

ABSTRACT
The aims of this study are to determine whether there are significant differences between company characteristic on company total disclosure and whether there are significant differences between non financial measures disclosure and financial measures disclosure on cost of equity. This research is an empirical study and conducted on manufacture companies listed on Indonesia Stock Exchange during the years of 2013-2014. Independent variable of this study are company size, company age, percentage of public ownership, company growth, company leverage, and company profitability. This study concludes that the company characteristic show a significant effect on company total disclosure and company disclosure show a negative coleration on company cost of equity

Abstrak :
Penelitian ini bertujuan untuk menganalisis penerapan manajemen risiko dan peran internal audit dalam manajemen risiko pada Bank XYZ. Penelitian ini menggunakan metode deskriptif analitis dengan mengumpulkan data dan fakta langsung pada Divisi Manajemen Risiko yang terdapat pada Departemen Manajemen Strategis dan Tata Kelola Perusahaan DMST dan Departemen Audit Intern DAI pada Bank XYZ. Hasil dari penelitian ini menunjukkan bahwa penerapan manajemen risiko pada Divisi Manajemen Risiko belum efektif karena belum memiliki guidance dalam mengidentifikasi risiko. Fungsi Assurance dan Konsultasi Departemen Audit Intern DAI dalam manajemen risiko belum efektif.

---

This study aims to analyze the implementation of risk management and internal audit 39 s role in risk management at XYZ Bank. This study uses a descriptive analytical method to collect data and facts directly on the Risk Management Division contained in the Department of Strategic Management and Corporate Governance DMST and the Internal Audit Department DAI at XYZ Bank. The results of this study indicate that the application of risk management in the Risk Management Division has not been effective because it has no guidance in identifying risks. Function of Assurance and Consulting Internal Audit Department DAI to risk management has not been effective.