Analisis transformasi peran dan fungsi audit internal (studi kasus DHG) = Analysis of internal audit s roles and function transformation (case study on DHG) / Sumantri Bratakusuma
Sumantri Bratakusuma;
Lianny Leo, supervisor; Wondabio, Ludovicus Sensi, examiner; Tobing, Agustinus Nicholas L., examiner
([Publisher not identified]
, 2015)
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[ABSTRAK Penelitian ini bertujuan untuk mempelajari proses perubahan paradigma ataupandangan terhadap fungsi dan peran audit internal, penyebab ketidakefisienanfungsi dan peran audit internal dalam pengelolaan risiko, dukungan manajemenpuncak dan auditee terhadap temuan audit internal serta proses perbaikan danpencegahan yang dilakukan agar tercipta tata kelola perusahaan yang baik. Objekpenelitian adalah grup perusahaan DHG yang bergerak dalam bidang farmasi danalat-alat kesehatan. Penelitian dilakukan dengan menggunakan metode deskriptifanalisis yaitu dengan membandingkan fakta-fakta yang terjadi dalam kegiatanperusahaan antara teori dan praktik. Dari hasil studi lapangan dan studikepustakaan, menunjukkan bahwa DHG telah melakukan proses perubahanparadigma terhadap fungsi dan peran audit internal dari ?watch dog? menjadi?consultant? dan mitra bagi manajemen perusahaan yang dilakukan olehDepartemen Corporate Internal Audit. Meskipun telah terjadi perubahanparadigma audit di DHG, namun belum terdapat kesesuaian kebijakan fungsi danperan dari audit internal yang telah berjalan di perusahaan sehingga fungsi danperan audit internal belum dapat berjalan lebih efektif dan belum dapatmemberikan kontribusi terhadap peningkatan pengendalian internal danpengelolaan risiko perusahaan. Belum terdapat dukungan manajemen puncak danauditee terhadap temuan yang didapatkan oleh audit internal sehingga tata kelolaperusahaan yang baik di DHG belum tercapai. ABSTRACT The aim of this study is to review the process of paradigm or view change processof the role and function of internal audit, the cause of inefficiency in the role andfunction of internal audit in risk management, support from the top managementand auditee towards internal audit findings as well as the rectification andprevention process to achieve good corporate governance. The object of this studyis the DHG corporate group that operates in the field of pharmacy, medical andhealthcare equipment. This study uses the descriptive analysis method throughcomparison of facts in the company?s operation between theory and practice.From the field and literature studies, it was shown that DHG has undergone aparadigm change process on the function and role of internal audit from ?watchdog? to ?consultant? and partner for the company?s management, performed bythe Corporate Internal Audit Department. Even though there has been an auditparadigm change in DHG, there is still no consistency between the company?spolicy for the internal audit function and role, therefore internal audit?s functionand role is still ineffective and unable to contribute towards improving thecompany?s internal control and risk management. In addition, the lack of supportof the top management and auditee towards internal audit findings causes DHG tonot yet achieve good corporate governance, The aim of this study is to review the process of paradigm or view change processof the role and function of internal audit, the cause of inefficiency in the role andfunction of internal audit in risk management, support from the top managementand auditee towards internal audit findings as well as the rectification andprevention process to achieve good corporate governance. The object of this studyis the DHG corporate group that operates in the field of pharmacy, medical andhealthcare equipment. This study uses the descriptive analysis method throughcomparison of facts in the company’s operation between theory and practice.From the field and literature studies, it was shown that DHG has undergone aparadigm change process on the function and role of internal audit from “watchdog” to “consultant” and partner for the company’s management, performed bythe Corporate Internal Audit Department. Even though there has been an auditparadigm change in DHG, there is still no consistency between the company’spolicy for the internal audit function and role, therefore internal audit’s functionand role is still ineffective and unable to contribute towards improving thecompany’s internal control and risk management. In addition, the lack of supportof the top management and auditee towards internal audit findings causes DHG tonot yet achieve good corporate governance] |
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No. Panggil : | T-Pdf |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2015 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | computer |
Tipe Carrier : | online resource |
Deskripsi Fisik : | xiv, 193 pages : illustration ; 28 cm + appendix |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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T-Pdf | 15-17-049369228 | TERSEDIA |
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Tidak ada ulasan pada koleksi ini: 20415825 |