Implementation Of Audit Research Articles

THE EFFECTIVENESS OF AUDIT IMPLEMENTATION DURING THE COVID-19 PANDEMIC

Implementation of an audit is mandatory for every company that has gone public in particular. Where if the audit process is not carried out it will affect the credibility of the company itself, so that even in a pandemic this must be done. The purpose of this research is to find out the effectiveness of audit implementation during the covid-19 pandemic. The method used is by using qualitative research that is library research, so that the results obtained are obtained from reliable sources such as scientific journals, books and others. The results obtained that the existence of a pandemic makes auditors have to use information technology and IT in carrying out audits. However, with this pandemic phenomenon, it can still affect auditor performance, one of which is the phenomenon of financial reporting delays (audit delay).

Research on Policy Implementation Audit

Policy implementation audit can be interpreted as an audit way to promote more maneuverability and scientific rigor of policies, to fully implement public economic policies, and to effectively fulfill the public entrusted economic responsibilities of the government. On the basis of summarizing the concept, content and transmission links of policy implementation audit, this paper reviews its institutional evolution and development at home and abroad, and probes into the significance of implementing policy implementation audit. At the same time, combined with the theory and practice of policy implementation audit, this paper analyzes the existing problems of policy implementation audit in China at the present stage, puts forward countermeasures to promote the development of policy implementation audit, and explores the construction of a more scientific, perfect and operable evaluation system to provide a scientific and feasible evaluation basis for the effective implementation of policy implementation audit. In order to better play the role of evaluation system in policy implementation audit practice. This paper also puts forward other countermeasures and suggestions to promote policy implementation audit, including extending the breadth of policy implementation audit, exploring the depth of policy implementation audit, strengthening the integration of cross-project, cross-field and cross-period results, and strengthening the application of new audit technology to achieve scientific and technological strong audit. Compared with developed countries, the theory and practice of policy implementation audit in China are not mature, there are risks and opportunities for development. Therefore, China needs to strengthen the innovation of audit methods, promote the long-term development of policy implementation effect audit, and then serve the national governance, to achieve the modernization of national governance.

Robotics Process Automation and Internal Audit : A Transformation

Robotics process automation technology has surprised everyone with its style of substituting the task that is rule-based, repetitive and manual and its ability to refashion the role of an auditor leading to enhancing the quality of audits. This article reflects upon the future of audit by bringing into light the concept of RPA technology and describe its potential usage in the internal audit field. Special focus will be on elaborating the modus operandi for successful implementation of RPA-based audits together with exploring and elaborating the internal audit methodology where RPA can show its proficiency. Finally, displaying a case study of the working style of an RPA bot to execute a significant area of internal audit.

ACCOUNTABLE REPORTING STRATEGIES IN THE MANAGEMENT OF ZAKAT, INFAQ, AND ALMS OR SHADAQAH FUNDS AT BAZNAS SIJUNJUNG DISTRICT

This research aims to describe the strategy of accountable financial reports in the management of the zakat fund at Baznas in Sijunjung District. This is a descriptive qualitative analysis research study. This research took place at Baznas in Sijunjung District. This research has nothing to do with the experimental research technique. Data were collected based on the interview in the field. Data analysis was conducted through data processing, analyzing data, and data presentation. Finally, the results of the study reveal that several strategies have been implemented to increase financial reporting accountability at Baznas Sijunjung including the Application of Accounting Based on Applicable Standards, which is guided by PSAK 109 concerning accounting for Zakat, Infaq, and Alms. Implementation of Presentation of Financial Reporting Based on Applicable Standards, namely guided by PSAK 101 concerning the Presentation of Financial Reporting of Zakat, Infaq, and Alms Organizations. Implementation of Internal Audit and Implementation of an External Audit by a Registered Public Accounting Firm (KAP).

PERAN AUDIT INTERNAL DAN KOMITE AUDIT DALAM PENCAPAIAN TUJUAN GOOD CORPORATE GOVERNANCE PADA PT PUPUK SRIWIDJAJA PALEMBANG

This study aims to determine how the implementation of Good Corporate Governance and how the role of Internal Audit and the Audit Committee in the objectives of Good Corporate Governance at PT. Fertilizer Sriwidjaja Palembang. This research is a comparative research because this study aims to analyze the role of internal audit and the Audit Committee in the objectives of Good Corporate Governance of PT. Fertilizer Sriwidjaja Palembang. The variables and indicators used are internal audit with the main indicators of internal audit implementation (Internal Audit Charter) consisting of the duties and responsibilities of the internal auditor, basic principles of internal audit, internal audit activities, and relations with the audit committee. The audit committee with indicators of the audit committee charter consisting of the duties, responsibilities and authorities of the audit committee, the activities of the audit committee, the relationship between the audit committee and the board of commissioners and the relationship between the audit committee and internal auditors. The data used are primary and secondary data, data collection techniques using interview and documentation techniques. The analytical technique used is qualitative and quantitative analysis methods. The results of the analysis show that the Internal Audit and the role of the Audit Committee related to Good Corporate Governance in general have been carried out well. The Audit Committee and Internal Audit support the objectives of implementing corporate governance, and in accordance with applicable regulations. Keywords: Internal Audit, Audit Committee, Good Corporate Governance

Pendampingan Program Studi dan Unit Institut Agama Islam Negeri (IAIN) Metro melalui Kegiatan Sistem Audit Mutu Internal (AMI) Berbasis Online

The purpose of the higher education quality assurance system is to ensure the fulfillment of higher education standards systemically and sustainably so that a culture of quality grows and develops. Institut Agama Islam Negeri (IAIN) must implement the Internal Quality Assurance System to control and improve the implementation of higher education in a planned and sustainable manner. One of the most important processes of the internal quality assurance system is the evaluation activity carried out through the Internal Quality Audit whose purpose is to see the suitability between the implementation of higher education with higher education standards and standards set by universities. Internal Quality Audit is a form of self-evaluation and as a form of preparation for the internal audit conducted by BAN-PT and other accreditations.
 Internal Quality Audit activities are carried out by the Quality Assurance Institute of IAIN Metro as the leading sector. The technical implementation is carried out online starting with internal coordination activities, instrument socialization (auditors and auditees) through zoom meetings related to filling out data forms (auditees) and assessment forms (auditors). The scheduled audit implementation is given to each auditor and auditee, the process is carried out through a zoom meeting with the technical room division (breakout room) where each auditee enters the room that has been determined together with the auditor. The results of the auditor's assessment that have been collected at the Quality Assurance Institute were analyzed qualitatively by averaging the results based on the indicators in the assessment instrument. The implementation of the Internal Quality Audit at IAIN Metro online as a whole went well thanks to the cooperation of the entire Quality Assurance Institute team, all institutional leaders as well as auditors and auditees. The implementation of Internal Quality Audit is a fixed price because if it is not carried out every year, it will result in the non-accreditation of all study programs.
 
 Keywords: Internal Quality Audit, Auditor, Auditee, online

PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR, PENGALAMAN KERJA, PERILAKU DISFUNGSIONAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI

Audit quality is the implementation of audits in accordance with standards so that the auditor is able to carry out the duties and responsibilities of an auditor's profession. The rise of financial scandals that occur affects the confidence of users of financial statements and causes a decline in audit quality. The purpose of this study was to obtain empirical evidence that competence, independence, auditor professionalism, work experience, dysfunctional behavior and organizational commitment can affect audit quality. The population of this research is all auditors who work in Public Accounting Firms in Bali. Sampling technique using Porposive Sampling. The sample used in this study were 62 respondents. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that competence has a positive and significant effect on audit quality, independence has a positive and significant effect on audit quality. Auditor professionalism has a positive and significant effect on audit quality. Work experience has a positive and significant effect on audit quality. Dysfunctional behavior has a negative and significant effect on audit quality. Organizational commitment has a positive and significant effect on audit quality.

Ergonomic Interventions in the Implementation of Risk-Based Audit to Overcome Dysfunctional Auditor Behavior

It is undeniable that auditors are expected to develop a strong audit plan to produce value-added audit reports. Given the preceding, current practice in auditing shows that many auditors use Risk-Based Audit (RBA) to determine an appropriate audit scope. RBA could effectively guide auditors to define audit scope based on the assessed risk. However, RBA does not consider human factors in performing audits. Consequently, most auditors encounter time budget pressure in meeting tight audit deadlines. Such an issue could adversely affect auditors' productivity and health. On the other hand, ergonomics is a discipline that focuses on human capabilities in completing tasks. The study also guides employees to adapt to the job while improving their well-being and increasing the quality of work results. Therefore, this study aims to intervene the principles of RBA with ergonomics. RBA consists of three stages: risk assessment, response, and reporting. The authors have concluded that ergonomics could intervene in RBA in the risk response step once the risk level is determined in the risk assessment phase by conducting a literature review study. Therefore, the auditors should balance the time budget allocation based on the assessed audit risk (low, moderate, or high). As the entity's risk is high, the audit team should be given an extended time allocation and vice versa. The findings suggest that auditors should develop an appropriate time budget scheme for specific audit procedures based on the assessed risks resulting from RBA implementation.

The Benefits of Implementing Social Audit in Social Enterprises

The purpose of this study is to analyze the benefits of implementing social audit in social enterprises. To achieve this goal, the essential characteristics of social enterprises and social audit are analyzed, some good examples of social enterprises are presented, as well as some unethical practices of social enterprises. Modern community is facing a number of difficulties and challenges. It is known that social enterprises have the ability and potential to bring about positive change, but the implementation of social audit would ensure sustainable economic activity in the name of a social cause, protecting all stakeholders.

PERANAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PT. PERKEBUNAN NUSANTARA III KEBUN RAMBUTAN

Internal auditors have an important role in a company, because the role of internal auditors has an effect on increasing company performance. The formulation of the problem in this study is how the role of internal audit on the company's performance at PT. Nusantara III Plantation Rambutan Plantation. The purpose of this study was to determine the role of internal audit on company performance at PT. Nusantara III Plantation Rambutan Plantation.The type of data in this study is qualitative data in the form of documents, explanations, and information. This study uses primary and secondary data sources. Primary data is in the form of interviews with the System and Certification Document Officer (DSS) and observation activities which will then be processed by the author, secondary data for example company organizational structure, company audit reports, company history. The data collection technique in this study is to conduct field research, namely visiting directly to the research site and by conducting library research, namely by reading sources such as books or literature related to research. The data analysis method used is the Descriptive Analysis Method. From the results of this study it can be concluded that the Role of Internal Audit on Company Performance at PT. Perkebunan Nusantara III Kebun Rambutan is to examine and assess efficiency and effectiveness in finance, operations, human resources, information technology with the aim of strengthening the governance system. To ensure the reliability of information, the implementation of internal audit is also in accordance with company standards, where the internal audit function is to provide follow-up advice to achieve company goals efficiently, effectively on audit findings.

EFFECTIVENESS OF INTERNAL AUDIT IN RURAL BANKS

The purpose of this study is to assess the efficiency of internal audit implementation. This study takes a quantitative approach and employs a survey-descriptive method. A proportional stratified random sampling approach was used to pick respondents. A total of 59 persons were chosen from a total population of 110. Internal audit variables measured include independence, professional ability, the scope of work, implementation of inspection activities, and management of the internal audit department. Several steps of data analysis were completed. The instrument is initially tested for validity and reliability, after which the findings of the questionnaire are scored using a Likert scale. The categorizing of each response element is the final step. The results showed that the internal audit at PT BPR Intan West Java was carried out effectively, with the order of the highest to lowest scores being: Professional Ability, Implementation of Examination Activities, Scope of Work, Management of the Internal Audit Section, and Independence. Other findings indicate that the assessment of the effectiveness of the internal audit of PT BPR Intan West Java received positive opinions, both respondents from the elements of the Branch Head, Head of Section, and staff representatives.

Implementation of Information Security Audit for the Sales System in a Peruvian Company

Technology has been updated over the last few years, and this has been generating a worldwide impact as currently, in this pandemic, several companies have been victims of information theft through hacks, as some companies do not have audits so that they can protect their information. The management of computer security audits in companies is very important to detect possible risks and manage business control by applying continuity management in each disaster. The article's main objective is to implement an audit plan and information security through ISO 27001 for a sales system to improve computer security. The literature review is on the definition of several processes that are part of our implementation development. Our methodology employed five stages of project management (Start, Planning, Execution, Monitoring and control, and closure), explaining the procedure and definition of each stage. The case study is the development of each stage that identifies the risks and obtains a solution to any threat. The results are the treatments of the risks carried out in the company, explaining the compliance with the clause and controls of ISO 27001 in the company. Finally, the analysis of the indicators of each policy of the company to know the improvement the company Domingez.

Trends in data quality and quality indicators 5 years after implementation of the Dutch Hip Fracture Audit

PurposeThe Dutch Hip Fracture Audit (DHFA), a nationwide hip fracture registry in the Netherlands, registers hip fracture patients and aims to improve quality of care since 2016. This study shows trends in the data quality during the first 5 years of data acquisition within the DHFA, as well as trends over time for designated quality indicators (QI).MethodsAll patients registered in the DHFA between 1-1-2016 and 31-12-2020 were included. Data quality-registry case coverage and data completeness-and baseline characteristics are reported. Five QI are analysed: Time to surgery < 48 h, assessment for osteoporosis, orthogeriatric co-management, registration of functional outcomes at three months, 30-day mortality. The independent association between QI results and report year was tested using mixed-effects logistic models and in the case of 30-day mortality adjusted for casemix.ResultsIn 2020, the case capture of the DHFA comprised 85% of the Dutch hip fracture patients, 66/68 hospitals participated. The average of missing clinical values was 7.5% in 2016 and 3.2% in 2020. The 3 months follow-up completeness was 36.2% (2016) and 46.8% (2020). The QI ‘time to surgery’ was consistently high, assessment for osteoporosis remained low, orthogeriatric co-management scores increased without significance, registration of functional outcomes improved significantly and 30-day mortality rates remained unchanged.ConclusionThe DHFA has successfully been implemented in the past five years. Trends show improvement on data quality. Analysis of several QI indicate points of attention. Future perspectives include lowering the burden of registration, whilst improving (registration of) hip fracture patients outcomes.

IMPACT OF AUDIT AND POLICY IMPLEMENTATION ON ELECTIVE CASE CANCELLATION RATE: A RETROSPECTIVE STUDY

Objectives: Cancellation of elective posted case on the day of surgery is the most distressing news for the patient and their wards and also leads to wastage of hospital resources. Cancellation of elective surgical case is a preventable situation, if the involved team members take necessary steps suitable for successful conduct of surgery. This study was done to assess whether audit of case cancellation and policies implemented have reduced the rate of case cancellation. Methods: This audit was conducted for the past 3 years (2016–2018) in tertiary care hospital with 1500 beds and 12 functional elective operating rooms distributed among eleven specialties. Case cancellation done after the case was posted in the list was considered for the audit. With the consensus of both the surgeon and anesthesiologist, cancelled cases were entered in the cancellation form with the reasons specified. The forms were collected at the end of the day. Cancellations were discussed in operation theater (OT) committee meeting and new policies were made and remedial measures were taken. Results: Total numbers of elective posted cases were 6094, 5623, and 5353 and case cancellation rate was 8%, 5.6%, and 5.7% in 2016, 2017, 2018, respectively. Patient-related factors were 4.45%, 2.86%, and 3.51%, surgery-related were 2.3%, 1.5%, and 1.21%, anesthesia-related were 0.07%, 0.21%, and 0.3% and infrastructure-related cancellation rate was 1.3%, 1.07%, and 0.69%, respectively. The cancellation rates have been decreased with statistical significance of p&lt;0.00001. Conclusion: Regular audit of OT utilization and policy implementation will significantly reduce the avoidable causes of case cancellation.

Innovative approach to the organization of internal audit of construction enterprises

Introduction. The widespread introduction of auditing innovations by foreign enterprises lays the foundation for the application of new approaches to solving internal audit tasks. One of such innovative approaches, which has gained popularity among foreign enterprises, having branches in various countries of the world, is remote audit, focused on solving internal audit tasks by using information and communication technologies and ensuring an increase in the efficiency of the enterprise as a whole. Currently, the issue of implementing remote audit is being studied by the most Russian construction companies. Hence, the study focuses on the development of the concept of implementing remote audit by internal audit arms of large construction enterprises.&#x0D; &#x0D; Materials and methods. The application of methods of analysis and classification of information made it possible to pool the information about the implementation of remote audit at enterprises operating in various fields, organize a substantial information resource, and identify the problems of defining the term “remote audit”. The system method, used in the study, helped to develop the general idea of the process of implementing remote audit, analyze the current conditions affecting its implementation, formulate the factors influencing the implementation of remote audit; determine the principles of its application and the main stages of implementation.&#x0D; &#x0D; Results. The phased solution of the tasks, outlined in the study, contributed to the development of a concept of introduction of remote audit into the activities of internal audit arms of major construction enterprises having a network of branches that follows the plan-do-check-act (PDCA) model, whose cyclical nature contributes to the ongoing improvement of remote audit implementation processes.&#x0D; &#x0D; Conclusions. The concept for the introduction of remote audit has been developed Based on the results of the study. It allows to significantly unify the process of introducing remote audit into the activities of internal audit arms of large construction enterprises, having a branch network, and decrease the burden on audited companies, labour expenditures of auditors and audit deadlines.

Electronic audit: implementation practice in Ukraine

Introduction. Digital technologies play an important role in many areas of human life and have influenced the activities of almost all public institutions, tax authorities are not exception. It should be noted that foreign experience has defined and recorded in regulations the content of e-audit, introduced electronic document management, prepared and adopted a file format for e-audit tasks in the tax sphere, as well as methods for its implementation. Such circumstances give grounds to point out the importance of studying the problem of the current situation and legislative regulation of electronic audit in our country, which has scientific and applied significance and requires an urgent solution. The purpose of the paper is to analyze the process of implementation of e-audit in Ukraine. Results. The paper explores the issue of e-audit, namely the use of computers and computer software to obtain useful information data from the computer systems of the institution. The stages of implementation of electronic audit on the basis of the tax audit file are considered. The main possibilities of e-audit are indicated, as well as their effective introduction of e-audit, which requires appropriate measures to be taken both at the state level and at the level of enterprises, institutions and organizations. The specific features of computer auditing, which are currently carried out during digitalization, have been studied. In addition, needs to start the institute of e-audit for our country are suggested. Conclusions. Thus, the rise of the national system of audit and control of taxpayers is in line with current international trends: at the national level projects are being adopted to introduce electronic audit, research is being conducted on this topic, and relevant developments are publishing. Therefore, it can be argued that the introduction of e-auditing has all the resources to be a means of both easing the constraints caused by the Covid-19 pandemic to conduct tax audits and reducing the resources spent on them and increasing the level of productivity in combating fraud and tax evasion.

Training on the preparation of internal audit instruments on the application of Good Manufacturing Practices (GMP) for class B catering services

Good Manufacturing Practices (GMP) is the most fundamental food safety system, and it is required in the catering business. This community service strives to educate personnel in class B catering services, particularly hospital food providers, how to construct internal audit instruments for the application of GMP catering services. The online session was attended by 59 people from 23 different institutions. Following the training, 66.1% said that conducting an internal audit of GMP implementation was simple. A total of 98.3% said they are prepared to conduct routine internal audits on a regular basis, albeit in stages. Aside from that, all participants reported satisfaction with the training's implementation, with 82.76 percent stating that they were extremely satisfied.

Analysis of factors affecting environmental audit (EA) implementation with DEMATEL method

PurposeIncreasing environmental pollution and destruction have damaged sustainability in polluting societies and organizations. For this reason, various environmental management programs have recently been developed by governments and the environmental protection agencies (EPAs) to control and reduce environmental pollution. One of these programs is environmental audit (EA), which has not been fully implemented yet in developing countries and it has many disadvantages. It seems that one of the reasons for the lack of perfect implementation of EA in these countries is the lack of adequate review of the factors affecting its implementation. The purpose of this paper is to identify the factors affecting EA implementation and then analysis of causal relationships between them.Design/methodology/approachDecision-making trial and evaluation laboratory (DEMATEL) technique was used to identify causal relationships of factors affecting EA implementation. Based on the literature review and interviewing nine experts in EA, 17 factors were identified to influence EA implementation. Six experts were selected for the evaluation using snowball sampling method. Using the DEMATEL approach, a cause and effect relationship diagram was generated through which the effect of factors was analyzed.FindingsSeventeen factors were categorized in terms of cause and effect, and the interrelationships of factors were also analyzed. “Reducing environmental impacts and improving environmental performance,” “obtaining environmental management system certificates” and “contributing to the environmental goals of investment projects” are the most prominent factors on the basis of their prominent score.Research limitations/implicationsAnalysis in the research is highly dependent on expert judgments and opinions may be biased. However, the initial matrix obtained from the experts is hindered by the ambiguity about some relationships. But this can be improved by using fuzzy and gray set theories. The factors used for the analysis may not be comprehensive and other researchers may find other factors.Practical implicationsIdentifying the factors affecting EA implementation and analyzing causal relationships between them can be a guide and help governments to improve the implementation of EA or even develop this policy by being aware of the effect of the factors analyzed.Originality/valueTo the best of the authors’ knowledge, no comprehensive study of factors affecting EA implementation has been undertaken; this study is the first to identify these factors and analyze them using DEMATEL. Therefore, it is suggested that governments and EPAs in the policies focus on the significant factors.

The Effectiveness of Internal Audit in Regional Public Hospitals as Regional Public Service Agencies

Public hospitals as mandated by regulation, managed as a public service agency, which given the flexibility on financial and resources management to perform good business practices in order to improve community services. As a public enterprise, regional hospitals must conduct good corporate governance by optimizing resources and providing quality services. The internal audit function have important role in this area. The purpose of this study was to determine the effectiveness of the implementation of internal audit in regional public hospitals as public service agencies. The research method was descriptive with qualitative approach. Research data was collected by observation of documents and in-depth interviews in 2 hospital, regional public hospital in district and regional public hospital at Central Java Province. The research subjects consisted of directors, Internal Auditor Unit ( SPI), service department, , finance and general affair. Data was processed and then content analyzed. Based on the research, internal audit unit structure were just formed to fully regulations. The internal audit team were incompetent, no training, job descriptions of staff had not been detailed and auditor team was double job as additional task. Audit function was more focused on the compliance of financial aspects and accountability. The function of performance evaluation and compliance on regulations had not been carried out. The constraints are the limited number of personnel and double jobs. Hospital directors were usually immediately aware of problems that arise even without reports from the internal audit unit. Monitoring and evaluation of internal audit unit has not been carried out intensively. Internal audit function had not been effectively performed. It is need to appoint staff with appropriate competencies, the role and function of the internal audit unit have to be improved through the establishment of specific job descriptions and the granting of broader authority to audit in all units.

INITIATING A SHARIA AUDIT MODEL FOR ZAKAT MANAGEMENT ORGANIZATIONS IN INDONESIA

The proliferation of zakat management organizations in Indonesia is part of the zakat problem in Indonesia. The zakat management organization as an intermediary organization between muzaki and mustahiq must have a management basis that is trustworthy, professional, transparent and accountable. The presence of Law Number 23 of 2011 and Government Regulation Number 14 of 2014 provides a legal basis for sharia audits to be carried out as a guarantee of security and comfort for muzakki in paying zakat through BAZNAS and LAZ. The main objective of the shariah audit is to provide certainty of compliance with sharia rules both in terms of collection, distribution and utilization of zakat. This study describes the basic concepts in carrying out sharia audits of zakat management organizations, where there are several main things that must be carried out in carrying out sharia audits of zakat management organizations based on existing laws and general provisions in conducting audits in general as part of the guidelines that must be adhered to. . With the sharia audit carried out, it will increase public confidence in paying zakat through zakat institutions. The sharia audit framework for zakat management organizations includes the planning, implementation and reporting stages and the last is in the form of an opinion on the audit implementation in the form of a statement that is appropriate or not appropriate and then recommendations for improvement on the implementation of the audit.