Penulis : Jocelin GoFakultas : Ekonomi Dan BisnisProgram Studi :
Internal Audit
IPK : 4.00Pembimbing I : Drs. Andry Irwanto, MBA., Ak.
Pembimbing II :
Efektifitas Penerapan Risk Based Internal Audit Untuk
MeningkatkanKualitas Manajemen Risiko (Studi Kasus Pada PT. "X" di
Gresik).
Abstrak :
The role of internal auditor in a company has become more
important as consultant and assurance. It is thebackground for the
shifting of audit internal approach to the risk-based internal
audit approach.Risk-based internal audit approach is based on the
risk profile of company, to develop the audit planning.Risk-based
internal audit approach ranks the risk from the highest to the
lowest, and conduct audit to thehigh risks as the priority. Thus,
available audit resources can be used more efficient and
effective.Coordination between internal audit function, risk
management division, and business unit is an importantthing for the
implementation of risk-based internal audit approach.
The object of this research is PT 'X' in Gresik. PT 'X' is a
company which has business in fertilizer industry.PT 'X' has had
the risk management division since 2004, that is exclusively manage
the risks. Internal auditfunction of PT 'X' has started to
implement the risk-based internal audit approach since 2009. As
acompany which has business in the national fertilizer industry, PT
'X' produces many types of fertilizers tofulfill the needs from all
people in Indonesia. PT 'X' supplies the subsidy fertilizers and
the non-subsidyfertilizers to many regions in Indonesia. Thus, PT
'X' has a long distribution chain. The business risk ofmarketing
and distribution activities became the scope of this research.
The type of this research is a qualitative explanatory research.
This research is about searching for theexplanation whether
effective implementation of risk-based internal audit approach can
improve the qualityof the risk management, especially marketing and
distribution risks in PT 'X'. Data used by the writer arefrom
internal sources, including primary and secondary data. Primary
data that were collected are theinterview results. Secondary data
included the audit documents and related documents. Data
collectedprocedures are by the interview and documentation.
The results from this research, especially for the risks of
marketing and distribution activities, are internalaudit function
has conducted its consultant role effectively. Internal audit
function gave manyrecommendations for the evaluation and
improvement for the business unit. However, assurance role hasnot
conducted effectively. As the results, the loss and risks still
occur. Implementation of the risk-basedinternal audit approach in
general for the two risks which became the scope of this research,
has notoptimal giving the value added for the improvement of risk
management qualities for the related businessunit.
Keyword :
consultant, assurance, risks, risk-based internal audit
approach, risk profile, risk management, internalaudit function,
risk management division, business unit
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