Abstract
This study aimed to formulate alternative strategies and determine priority strategies to improve internal audit quality assurance. This was a case study on Jasatirta II Internal Audit by evaluating the level of quality assurance in 2017. The analysis used was SWOT, EI, Fishbone and Analytic Network Process (ANP). The purposive judgment samples included Auditors, Board of Directors and Commissioners, Management, and Academics. The results showed that problems in quality assurance from 6 aspects of the Internal Auditor Capability Model (IA-CM) were: from roles and services aspects: less maximum audit service (53.10%) and other services (60%), from governance structure aspects: inadequate infrastructure (67.70%), from organization’s cultural relationship aspects: work culture fulfillment (51.70%), while aspects of HR management, professional practice, as well as performance management and accountability were still within reasonable limits (above 60%). The SWOT analysis in quadrant I and Matrix I/E in cell IV showed that the position of the organization grows, develops, and strong. Therefore, the fishbone diagram raised 3 alternative strategies to improve IA quality assurance: strengthening the Board of Directors and Commissioners, strengthening infrastructure through IT, and focusing on strengthening independent HR. Determination of the strategy chosen through ANP was the strengthening of support from BOD/BOC (40.98%). Keywords: ANP, fishbone analisys, internal audit, internal/extenal analisys, quality assurance, SWOT Analisys
Highlights
The results showed that problems in quality assurance from 6 aspects of the Internal Auditor Capability Model (IA-CM) were: from roles and services aspects: less maximum audit service (53.10%) and other services (60%), from governance structure aspects: inadequate infrastructure (67.70%), from organization’s cultural relationship aspects: work culture fulfillment (51.70%), while aspects of HR management, professional practice, as well as performance management and accountability were still within reasonable limits
The SWOT analysis in quadrant I and Matrix I/E in cell IV showed that the position of the organization grows, develops, and strong
Hasil penelitian menunjukkan bahwa masalah dalam jaminan kualitas dari 6 aspek Model Kemampuan Auditor Internal (IA-CM) adalah dari aspek peran dan layanan: layanan audit (53,10%) dan layanan lain (60%) kurang maksimal, dari tata kelola aspek struktur: infrastruktur yang tidak memadai (67,70%), dari aspek hubungan budaya organisasi: pemenuhan budaya kerja (51,70%), sedangkan aspek manajemen SDM, praktik profesional, serta manajemen kinerja dan akuntabilitas masih dalam batas wajar
Summary
Tabel 1 menggambarkan bahwa jaminan mutu SPI telah diterapkan di berbagai institusi pemerintah maupun BUMN/BUMD di banyak sektor. Pada sektor Perbankan sudah diukurkan tingkat pemenuhan Kapabilitas SPI dengan model pengukuran IACM di Level 4 (Managed) dimana level ini dengan karakteristik Auditor Internal telah mengintegrasikan informasi dari berbagai organisasi untuk peningkatan tata kelola dan manajemen risiko, dan pada sektor yang lainnya/non perbankan sudah diukurkan dengan model IA-CM di Level 3 (Integrated), level ini dengan karakteristik manajemen Internal Audit dan praktik profesionalnya telah ditetapkan secara seragam (IIA, 2009). Pada Gambar 1 terdapat empat masalah utama yang terjadi di SPI PJT II yaitu rendahnya pemenuhan aspek Budaya Kerja (51,70%), kurang maksimal dalam pemberian jasa audit (53,10%), kurang maksimalnya pemberian jasa lainnya/non audit (60%), dan kurangnya infrastruktur yang memadai (67,70%), dimana keempat hal tersebut merupakan hal yang mendasar bagi unit SPI dalam memberikan jaminan kualitasnya
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