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Analisis kualitas internal audit ditinjau dari international standards for the professional practice of internal auditing sppia dan quality assurance studi kasus bank x = An analysis of internal audit s quality based on international standard for the professional practice of internal auditing sppia and quality assurance case study in bank x

Amanda Citrakusuma; Agung Nugroho Soedibyo, supervisor; Wondabio, Ludovicus Sensi, examiner; Lianny Leo, co-promotor (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013)

 Abstrak

ABSTRAK
Penelitian ini bertujuan untuk menganalisis kualitas internal audit Bank X
berdasarkan International Standards for the Professional Practice of Internal
Auditing (SPPIA) dan Quality Assurance. Penelitian ini diharapkan dapat
memberikan kontribusi dalam perkembangan peran internal audit sehingga dapat
meningkatkan kualitasnya serta memberikan value added, khususnya bagi internal
audit di suatu perbankan. Penelitian ini dilakukan berdasarkan studi kasus pada
Bank X. Metode penelitian yang digunakan dalam penelitian ini adalah metode
analisis deskriptif dengan pendekatan kualitatif, yaitu dengan melakukan
penelitian kepustakaan serta penelitian lapangan. Hasil penelitian ini
menunjukkan bahwa kualitas internal audit pada Bank X dapat diukur berdasarkan
International Standards for the Professional Practice of Internal Auditing
(SPPIA) dan review oleh tim Quality Assurance melalui pendekatan Risk Based
Internal Audit, Key Performance Indicators (KPI) dan lima dimensi SPPIA.
Penilaian kualitas internal audit Bank X pada pokoknya telah memenuhi standar
IIA (substantially complies). Pada divisi internal audit Bank X, perlu dilakukan
review lebih detail secara periodik dalam mengevaluasi kualitas internal audit.
Profesionalitas internal audit dapat dipertahankan dan ditingkatkan melalui
training dan pelatihan khusus bagi internal audit, seperti pada lembaga sertifikasi
bagi internal audit yang berkualitas

ABSTRACT
The purpose of this study was to analyse the quality of internal auditors in Bank X
based on International Standards for the Professional Practice of Internal Auditing
(SPPIA) and Quality Assurance. This study want to give a contribution for the
development of internal audit?s role to increase their quality and provide some
value added in bank. This study was a kind of case study in Bank X. This study
used the descriptive analysis methodology and qualitative method by literature
study and research in Bank X. This study shows that internal audit?s quality in
Bank X can be measured based on International Standards for the Professional
Practice of Internal Auditing (SPPIA) and reviewed by Quality Assurance through
Risk Based Internal Audit Approach, Key Performance Indicators (KPI) and five
dimensions of SPPIA. Internal audit?s quality in Bank X was substantially
complies based on SPPIA. It is important for internal audit division in Bank X to
increase their review and evaluation about quality of internal audit periodically.
Their professionalism can be develop by any special trainings as sertification
institute for qualified internal audit.

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 Metadata

No. Panggil : T55453
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xii, 84 pages : illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
T55453 15-21-407040541 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20364640