Audit Supervision Research Articles

MODEL ON THE IMPROVEMENT OF INNOVATIVE BASED MARKETING PERSONNEL PERFORMANCE AT PT.BPR NUSAMBA CEPIRING

This study aims to examine the effect of learning orientation on innovative performance and its impact on the Marketing personnel performance with internal audit supervision as moderation. The problem of research is how to improve the marketing personnel performance through learning�� �orientation�� �and�� �innovative performance with internal audit supervision as moderation? The sample of this research is all marketing personnel who work in PT. BPR Nusamba Cepiring with a total of 101 respondents. Regression analysis is run with Statistical Package Social Science (SPSS) software to analyze the data. The result of the analysis shows that learning orientation has significant effect on innovative performance in improving the Marketing personnel performance by strengthening internal�� �audit�� �supervision. These�� �empirical�� �findings�� �indicate that learning orientation has a significant effect on innovative performance; learning orientation has a significant effect on the Marketing personnel performance; innovative performance has a significant effect on the Marketing personnel performance; and internal audit supervision can strengthen the effect of innovative performance on the Marketing personnel performance which also have a significant effect on team performance.Keywords : learning orientation, innovative performance, Marketing personnel performance and internal audit supervision

Analisis Kendala Implementasi Pedoman Kendali Mutu Audit Aparat Pengawasan Intern Pemerintah Pada Inspektorat Daerah Kabupaten Bone Bolango

Abstract. Audit Quality Control Guidelines for Government Internal Auditors (APIP) are procedures and controls that must be performed by each APIP institutions including policies, procedures and control program. The guidelines must be compiled by APIP to ensure that audits are conducted in accordance with the Audit Standards of APIP. There are eight elements in the Guidelines. Those are the Strategic Plan Formulation; Quality Control of Audit Planning of APIP, Audit Plan and Program, Audit Supervision, Audit Implementation, Audit Reporting, Follow-Up of Audit Findings, and Administration and Human Resources. The purpose of this study is to analyze the constraints in implementing PKMA-APIP in the Regional Inspectorate Bone Bolango. This study also discusses the strategies and efforts to overcome those constraints in order to provide assurance and ensure that audits are conducted in accordance with auditing standards APIP. This is a qualitative case study research. Data were obtained through indepth interviews, observation and documentation. Validity and reliability were determined by triangulation. Results show that the Regional Inspectorate Bolango Bone regency in implementing PKMA-APIP not fully in accordance with PERMENPAN and RB 19 Year 2009 on Guidelines for Audit Quality Control-APIP. Codes were established from the transcriptions. Findings indicate that PKMA-APIP was partially implemented. It is caused by some obstacles: organizational commitment, Integrity Auditor, Human Resources and inadequacy of Structure Bureaucracy. Efforts have been conducte to improve its human resources by training, implementing integrity, supporting, building committed leadership including all controllers and estabish the control procedures in accordance with PKMA-APIP. Keywords: Contraints, Quality Control, APIP.

Auditor Scepticism and Financial Crises: The Nigerian Factor

This research is carried out in order to examine auditor scepticism with respect to Nigerian financial crises. The study employed survey research method based on threats to professional scepticism at different structural levels as identified by [14]. The primary data was supplied by 270 respondents who are professional accountants and bankers in Akwa Ibom State, Nigeria. The study utilized principal component factor analysis to identify the component factors in the twenty item questionnaire. Correlation, Kaiser-Meyer-Olkin (KMO) and Bartlett’s test of sphericity was performed to assess the factorability of the data. The tests revealed among others; that factors of professional scepticism responsible for financial crises in Nigeria can be first traced to engagement team lapses, followed by individual auditor lapses and then profession/audit firm lapses. The study recommends that effort should be made by audit engagement team leaders in order to set a clear direction of audit work. They should also employ adequate audit planning, supervision and good time management skills.

IMPLEMENTASI PEDOMAN KENDALI MUTU AUDIT-APARAT PENGAWASAN INTERN PEMERINTAH PADA INSPEKTORAT PROVINSI SULAWESI UTARA

The purpose of this research is to know the Implementation of Audit Quality Control – Internal Auditing of Government Apparatus (PKMA-APIP) at Inspectorate of North Sulawesi Province. Procedures in PKMA-APIP consist of Strategic Plan Design, Audit Plan, Audit Action Plan Program Design, Audit Supervision, Audit Process, Audit Report, Feedback on Audit Report and Human Resources they are intended to ensure APIP professionalism implementation in enhancing supervising role quality. This study is a qualitative descriptive research. The result show that the implementation for audit quality control in the Inspectorate of North Sulawesi Province is not optimal and not appropriate perfectly. It is because the audit plan has not been implemented appropriate with PKMA-APIP, human resources are unqualified to fulfill existing workload, monitoring follow up results of the audit conducted by the unit performing the function of reporting is not maximized, unclear job description towards the unit managing administration and human resources, procedures provided in supporting the implementation of the tasks have not yet been implemented adequately and effectively to monitor the implementation of programs and activities (peer review). The monitor is to ensure and guarantee that the audit conducted by the Inspectorate of North Sulawesi Province meet the standard audit. Keywords : Audit, Quality Control, Government Internal Auditors

State Audit in the Modernization of National Governance: Institutional Guarantees and the Logic of Practice

The national audit is produced and developed to meet the objective requirements of national governance, and is a basic institutional arrangement within the governance system. In terms of its institutional attributes, legal status and functions, the national audit is the cornerstone of national governance and an important guarantee driving the modernization of governance. In this new historical era, the national audit needs to be appropriate to the new situation and new requirements of comprehensively deepening reform and enhancing the rule of law. We must accelerate the improvement of the audit system, enhance the breadth of coverage of audit supervision, comprehensively increase audit capacity, give greater effect to the functional role of audit and boost the modernization of the national governance system and governance capability.

Standard for Asset Impairment Change, Independent Audit Supervision and Strategy Choice of Earnings Manipulation

In the moment of China's new Standard for Asset Impairment change of no permission for the reversal of four items of impairment provisions, this paper studies that in the transitional years of 2005 and 2006, how loss and profit-turning listed companies choose their earnings manipulation strategies according to the Standard change and independent audit supervision intensity. The results show that in year 2005, due to the insufficiency of independent audit supervision, loss companies changed their prior two-year (year 2003 and 2004) habit of not over-withdrawing these four items of impairment provisions, and succeeded in doing so to take a big bath. At the same time, profit-turning companies not only successfully over-reversed these four items to achieve profit-turning, but also over-reversed to a greater extent than they did in general years (year 2003 and 2004). However, in year 2006, due to CPAs' intensive care about the over-reversal of impairment provisions, profit-turning companies failed to make use of over-reversing these four items to achieve profit-turning. Nevertheless, due to CPAs' comparatively insufficient care about companies' withdrawing behavior, loss companies act in a very tactful, but possibly beating-all way that they over-withdrew these four provision items so that they can under-withdraw them and improve such financial indexes as ROA and ROE in the future. However, because the over-withdrawn part can't be reversed in next years, and because CPAs pay a little more, though insufficient, attention to over-withdrawal behaviors in 2006 than in 2005, loss companies over-withdrew them to a smaller extent than they did in year 2005. The study results imply that the accounting standard change and independent audit supervision intensity have a co-influence on companies' manipulation strategy choice. During the transitional years of accounting standard change, companies usually try to grasp the last chance to intensify earnings manipulation. But if the independent audit supervision is forceful enough, it can effectively prevent companies from doing so. The study also indicates that if CPAs lay particular stress on some usual manipulation tactics and neglect other possibilities, companies will take advantage of this neglecting to choose some more artful and more covert manipulation strategies.

Instructional Case: Lakeview Lumber, Inc.: A Study of Auditing Issues Related to Fraud, Materiality and Professional Judgment

Lakeview Lumber, Inc. involves several auditing and accounting issues, including concepts related to Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit (AICPA 1997). The case highlights management's potential motivation to manipulate net income in response to a bonus compensation scheme. Lakeview Lumber also provides a framework for discussion of issues related to professional judgment, audit supervision and materiality. More specifically, the case emphasizes the professional judgment required in the estimation of selected account balances and in determining the accounting treatment of transactions related to unusual or extraordinary events. The concept of materiality, in conjunction with the interpretation and application of professional standards, is also discussed. In addition, the case gives students an opportunity to perform analytical review, prepare common-size statements and use the Internet to find professional pronouncements and financial information.

An evaluation of nursing development units

The aims of this study, which is still in progress, are to assess the value that nursing development units add to nursing and health care and to describe the essence of an NDU. The areas investigated cover: resources and costs, research and audit activities, networking activities, staff morale, staff development and supervision, and clinical leadership. The research took a staged approach with four phases: consultation, profiling the NDUs, comparing NDUs with units without NDU status and case studies of five high-performing NDUs. This paper provides an overview of the study and findings from Phases 1-3. It was important for clinical leaders to be clinically credible, to have authority and to be free from day-to-day care provision and management. Quantitative differences between NDUs and comparison units emerged for research and dissemination activity (NDUs were more active), and sickness absence (more long-term sickness in NDUs) but not for audit and staff development activity, nor for the financial context. Data from the final phase will give a more detailed understanding of the significance of these differences and the different pathways that can be taken to achieving success as an NDU.

An Empirical Comparison of Internal and External Audit Supervision

Carries out a study which empirically examines both internal and external auditors in New Zealand to determine the extent to which 21 audit supervisory tools were used in audit practice. In addition to determining how frequently each of the supervisory techniques was used, the study tested two hypotheses. The first hypothesis was that the statistical variance for the number of audit supervisory techniques used on internal audits is greater than that for external audits. The second hypothesis was that the average number of audit supervisory techniques used on external audits is greater than that for internal audits, suggesting that external audits are more closely supervised than are internal audits. Both hypotheses were supported by the study data. In addition, supervisory profiles were constructed for both internal and external audits. The profiles indicated that while external audits appear to use more supervisory techniques during the course of the audit due to greater liability and competitive pressure, internal audits are more likely to require closer supervision of the release of audit reports and audit follow‐up.

Wound infection: the surgeon's responsibility.

Surgical audit has two main purposes: the pursuit of efficiency through the review of clinical workload and the pursuit of quality by reviewing clinical outcomes. In-house quality control is an important aspect of surgical practice. This prospective study aimed to determine the incidence of infection, describe the time distribution of presentation and identify contributory factors. There were 1 242 consecutive patients in the survey (1 086 inpatients and 156 day cases), of whom 83 became infected (79 in-patients and four day cases) - an overall infection rate of 6.7%. Over 55% presented during the first week and 89% within the first two weeks. Of 23 specific aetiological variables studied, four - age, preoperative stay, shaving and the surgeon - were shown to have a statistically significant association with the development of wound infection. A strong association between the surgeon and the development of wound infection was demonstrated. In addition to obvious strong resource implications, it supports the need for routine audit supervision and training of junior staff and peer review for senior clinicians.