Sabtu, 06 November 2010

PENGUNGKAPAN TINDAK LANJUT (CORRECTIAN ACTION) ATAS TEMUAN AUDIT PADA LAPORAN INTERNAL AUDIT: STUDI KASUS PADA PERUSAHAAN TEKSTIL

oleh : Bambang Soedaryono & Yadi Supriyadi
(Publikasi pada : Proceeding Seminar Nasional Techno-Economy, UTAMA, ISSN:2086-5414, 25 Feb 2010, hal 1-13)

Abstract
This study analyzes the ways that minimize conflict between the Internal Audit Department with the auditee that was the reporting of the results arising from the implementation of the examination, because the task of the Department of Internal Audit is important as one component of the internal controls required by the management as the basis for decision making. Research done in PT X 2007 to 2008. This company is a public company listed on the Indonesia Stock Exchange. The survey uses a qualitative research study using the method phenomenology, with key informants of 7 (seven) heads of departments PT X. Results of research indicate that: (a). Negative findings in the internal audit report that provides a description of the operations of the department still has a lack of review in accordance with the goals of the implementation of internal audit, (b). The existence of internal audit is need encouragement from the management company that is one of the terms of the success of internal audit, in addition to independence, (c). Improvement plan raises auditee's belief that the auditor of the auditor will report the results of examination with the objective and constructive so that the management company is expected to appreciate and give the auditee the opportunity to make improvements before a sanction imposed, and (d). Improvements in the way of reporting cause of the auditee's belief that auditors result of a discussion that leads to the improvement of operational activities.
Keyword: Internal audit, internal control, and reporting
1. PENDAHULUAN
Sejalan dengan laju perkembangan dunia usaha dewasa ini dan adanya kebijakan pemerintah untuk dilakukan penghematan di semua bidang dan ditingkatkannya pengawasan dengan tujuan kegiatan perekonomian yang lebih efisien, untuk mencapi tujuan tersebut diperlukan suatu pengawasan yang bebas dari kegiatan operasinal perusahaan, di mana yang memungkinkan malakukan pengawasan secara independen dalam perusahaan adalah internal audit...... . . . . . . . . . . . . (baca selengkapnya)


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