Implementation Of Audit Research Articles

Quo Vadis Internal Audit Professional Standard In The Public Service Agency

Abstract—Auditor is a profession that is highly regulated. One of the regulations that guides the internal auditor profession is the internal audit professional standard. In the public domain, the Association of Indonesian Government Internal Auditors has compiled the preparation of Government Internal Audit Professional Practices and Indonesian Government Internal Audit Standards. The Public Service Agency places itself in a unique position as a state-owned institution that manages the nation's indivisible assets. BLU manages APBN funds as well as recruits professionals who have specific expertise in their fields. The purpose of writing this paper is [1] to obtain information on what the actual position of the SPI profession is at BLU in terms of changing the framework and standards used as work guidelines in the implementation of internal audits; [2] To obtain information on the implementation of audit standard applications in Public Service Agencies and what are the obstacles in terms of its implementation, and [3] To obtain information on how best to apply standard audits in Public Service Agencies. The results of the study show that in the personal aspect, a standard is able to provide guidance on how to act or behave in everyday life, while in the professional aspect, a standard is a mandatory component that must be used by professionals in carrying out their practice. In the private sphere, internal auditing standards have been formulated by the IIA. One part of the IPPF is the Internal Auditor Professional Standards. This standard is an important and essential part in realizing the role and performance of internal auditors both individually as professionals and by the internal audit unit as an organ within the company. In the public domain, the Association of Indonesian Government Internal Auditors has compiled the preparation of Government Internal Audit Professional Practices (KP3IP) and Indonesian Government Internal Audit Standards. SAIPI must be applied by APIP leaders and Auditors in all internal control activities, including audit activities as referred to in article 53 of Government Regulation number 60 of 2008. BLU is an institution engaged in the public sector (APBN funding and state financial accountability) but also engaged in private sector (business process). The 'hybrid' mechanism places the internal oversight unit in a unique position. On the one hand, BLU auditors must function as a guarantee to examine aspects of internal control over the use of state finance, but on the other hand, many BLU auditors are not civil servants (Non PNS). Currently there is no confirmation or standard setting that must be adhered to by institutions such as public service agencies. Another aspect that becomes capital in the status of BLU auditors is confirmation whether they are APIP or outside the division as APIP. Auditing standards will protect the auditor as well as the institution (client) being audited. The presumption that the internal auditor is not optimal with the many conditions or findings of the external auditor can actually be overcome by having audit standards. Auditing standards will protect internal auditors if cases occur in internal institutions, both irregularities and fraud. Internal audit standards comprehensively guide internal auditors in carrying out their functions for both the insurance function and the consulting function.

Gender Analysis of Individual Taxpayer Compliance: Impact of Tax Audit, Tax Amnesty, and E-Filling Implementation

This study examines and presents gender analysis model on the influence of tax audits, tax amnesty and e-filling implementation on individual taxpayer compliance (an empirical study on MSMEs DKI Jakarta). This study uses multiple linear regression analysis using a quantitative approach to the method of collecting data using primary data. Data collection was carried out by distributing questionnaires in online form via Google form to individual taxpayers of MSMEs in DKI Jakarta using the convenience sampling method, so the total data in this study were 400. The results of this study indicate Tax Audit, Tax Amnesty and Implementation of E-Filling have a significant positive effect on Taxpayer Compliance. Male respondents thought that tax audit and implementation of e-filling had more effect on their tax compliance than according to female respondents, while female respondents thought that tax amnesty had more effect on their tax compliance than according to male respondents.

THE SUSTAINABLE CYCLE BETWEEN LEAN PRODUCTION AND AUDITING PRACTICES AND ITS EFFICIENCY IN IMPROVING SUPPLIER RELATIONSHIPS AND GREEN SUPPLY CHAINS

This study explores why a sustainable cycle is induced when manufacturers implement auditing in combination with lean production. Furthermore, it verifies whether this sustainable cycle enhances process integration and risk resilience, thereby allowing the manufacturer to build strong cooperation with suppliers, which further produces a positive effect on the green supply chain. Sociotechnical systems theory is our theoretical basis, and calculating Spearman’s rank correlation coefficient and estimating PLS regressions are the main methods used. The results show that the implementation of auditing induces two driving forces: internal responsibility and the ability to respond to emergencies. These two forces drive suppliers to actively and positively cooperate with lean practices to ensure that the effect of those practices is strengthened. Moreover, stronger lean practices also produce two feedback forces – expanded tolerance for auditing and expanded acceptance of auditing interventions – that strengthen auditing practices. As a result, the mutually continuous strengthening of lean production and auditing practices is produced, which further becomes a sustainable cycle. This cycle can continue to enhance process integration and increase risk resilience, build strong cooperation with suppliers, and improve the green supply chain.

Applying the theoretical domains framework and behavior change wheel to inform interventions for food and food-related waste audits in hospital foodservices.

Completing aggregate food and food-related waste audits in hospital foodservices is an intense practice, however they can demonstrate problem areas that require attention to reduce waste. Identifying interventions to facilitate and improve the implementation of these audits can be guided by behavior change science. The aims of this study were to use behavior change theories and frameworks to (1) describe the drivers of behavior to complete food and food-related waste audits and (2) identify possible interventions that support the implementation and uptake of these audits. Purposive sampling was used to recruit participants from hospitals in Victoria, Australia who worked in their foodservice system. Semi-structured interviews sought knowledge of participant's perceived barriers and enablers to completing food and food-related waste audits. Deductive analysis using the Theoretical Domains Framework (TDF) and Capability Opportunity Motivation Behavior theory (COM-B) identified dominant drivers of behavior. TDF domains were then matched to their corresponding intervention functions according to the Behavior Change Wheel framework (BCW) to identify relevant strategies that may support audit implementation. Data from 20 interviews found the dominant COM-B constructs (TDF domains) were psychological capability (knowledge, skills), physical opportunity (environmental context and resources), and reflective motivation (social/professional role and identity, beliefs about capabilities). These dominant domains come from narratives that participants shared about foodservice staffs' lack of knowledge, labor, time, and the hospital avoiding responsibility for audit completion. Corresponding intervention functions that could have the most potential for implementing waste audits were education, training, environmental restructuring, modeling, and enablement. Participants' shared perspectives of audit enablers resembled these: for example, obtaining staff buy-in, reinforcing behavior through incentives and installing an audit champion. To transition toward regular food and food-related waste auditing practices in hospital foodservices these findings may help identify practice and policy change that delivers standardized auditing activities to encourage long term behavior change. Interventions to support audit completion should address each behavioral construct and relevant domain, as individual hospital sites will experience unique contextual factors and expectations influencing audit outcomes. A co-design process that includes staff and stakeholders of hospital foodservices is recommended to enable engagement and practical solutions to audit implementation.

A Successful Case of Implementation of Farm Animal Welfare Audits by Large Meat Buyers

Abstract For many years, the supply chain managers of large supermarkets and restaurant corporations have been conducting animal welfare audits of farms and slaughter plants. Some programs have been more effective than others. This case history describes the early implementation of a highly effective program for auditing animal welfare in slaughter plants. The lessons learned from the implementation of this program in 1999 are still relevant today. There were four major factors that made this welfare auditing program effective. They were: (1) corporate management became motivated to improve conditions in the slaughter plants after they visited plants that had severe animal welfare problems, (2) the welfare standards used to audit the beef and pork plants were simple and easy to understand. They provided clear guidance on conditions that would result in a failed audit, (3) more than one commercial company enforced the same standards at the numerous slaughter plants, and (4) there was an emphasis on repairing existing facilities and improving management instead of buying lots of expensive new equipment. There were only 3 plants out of 75 where expensive renovations were required. This case history will also discuss how veterinarians and management consultants can help food animal supply chain managers implement effective programs that will improve animal welfare. Practical commercial animal welfare assessments will need to be simpler than assessments used for research. Information © The Author 2023

PROCEDURES FOR IMPLEMENTING INTERNAL AUDIT IN THE MANAGEMENT SYSTEM DEPARTMENT OF PT PUPUK ISKANDAR MUDA ACEH UTARA

This practical work report contains internal audit implementation procedures at the Management System Department of PT. Pupuk Iskandar Muda. Meanwhile, the procedure for carrying out internal audits conducted by PT Pupuk Iskandar Muda consists of several starting from 1) Coordinating with the VP of the relevant work unit, 2) Making official audit team memos, 3) Appointing the head of the internal auditor team, 4) Making audit plans and schedules , 5) Opening of the audit, 6) Execution of the audit, 7) Closing of the audit, 8) Repair of discrepancies, 9) Monitoring of repairs, 10) Closing of the LKS, 11) Input of management review. There are several obstacles in the procedure for carrying out internal audits such as, Lack of Response from Internal Audit Management, just a waste of time, internal auditors are responsible for their main work, audit implementation is not effective.

The Role of Financial Audits in Strengthening Accountability and Transparency in Funding Management

This study aims to analyze a review of the role of financial audit in enforcing financing accountability in schools at the madrasah aliyah level. This research is based on the use of audits as an alternative form for budget fund transparency. This study uses a qualitative approach of descriptive type and data collection analysis techniques with interviews. The results of the study show that the importance of financial audits in enforcing financial accountability in educational institutions and the role of internal and external auditors as an integral part of the internal control system of educational institutions, then explain the challenges in the implementation of audits in educational institutions including limited resources, regulatory complexity, resistance to change, and lack of understanding of the importance of financial audits. The implications of the results of the study examine the importance of implementing good financial audit practices and increasing awareness of the importance of transparency and accountability in financial management in educational institutions and strengthening communication and cooperation between internal auditors, external auditors, and school management. The results of this study are expected to provide.

Development of tax legislation of Ukraine in modern conditions

The article examines the main aspects of the development of the tax legislation of Ukraine in modern conditions. It is noted that the development of the tax legislation of Ukraine is determined by the need to solve the complex problems of ensuring the filling of the revenue part of the state and local budgets and at the same time by the need to ensure the possibility of fulfilling the tax obligations of taxpayers during the war. At the same time, attention is drawn to the need to ensure the implementation of the principles of the tax legislation of Ukraine, which are the basis and reference point for the corresponding changes in the tax legislation of Ukraine in the conditions of martial law and to optimize the implementation of tax control and tax audits, taking into account the peculiarities of the functioning of the economy during the period of martial law. The necessary changes to the tax legislation of Ukraine are substantiated. It is noted that the legislative regulation of taxation should take into account the analysis and generalization of the peculiarities of economic activity in the conditions of martial law and, at the same time, the prospects of the functioning of the economy in the conditions of the post-war state and reconstruction of the country’s economy. Along with this, it is necessary to ensure the ability of taxpayers to fulfill their tax obligations and to observe and exercise their rights enshrined in the legislation of Ukraine. The issue of legal regulation of tax benefits under martial law is also considered. It is considered necessary to create a favorable regime for the administration of taxes and fees under martial law and specify the powers of tax authorities at the legislative level to simplify tax reporting and the procedure for its submission, as well as the possibility of extending the declaration terms for certain categories of taxpayers, taking into account the peculiarities of management under martial law and opportunities displaced persons. Separately, it is noted that the abolition of the moratorium on tax audits under martial law should be combined with a reduction in their number and differentiation of the types of audits and their periodicity, depending on the specifics of certain regions of Ukraine and the specifics of the business conditions of taxpayers-legal entities and the capabilities of taxpayers- natural persons. In the conditions of martial law, it is necessary to specify and consolidate a well-founded system of benefits for various categories of payers for individual taxes and fees, in particular: for taxes paid only by legal entities; on taxes paid only by natural persons on mixed taxes paid by both natural and legal persons. Separately, the article states that the return of fines and financial sanctions in the field of taxation during the war should be combined with their mitigation for the period of martial law in the state. Improving the application of liability for tax offenses should take into account the specified aspect of regulation of liability in the tax sphere in the modern period. Key words: tax legislation, tax obligation, rights of taxpayers, tax control, tax audits, tax administration, tax benefits, principles of tax legislation, liability for tax offenses, financial sanctions.

Implementation of the Risk-Based Internal Audit, Auditor Competency, and Independence in The Detection of Fraud (Case Study at PT Jasa Raharja)

This study examines the influence of implementing Risk-Based Internal Auditing, Auditor Competency, and Independence on Fraud Detection. The object of this study was 133 Jasa Raharja employees who had served in Internal Supervisory Units. The sampling technique used in this study is the total sampling method to collect data from predetermined respondents. The analytical method used in this study is the Structured Equation Modeling (SEM) equation model through the LISREL 8.80 software analysis tool. The results of this study indicate that the variable Implementation of Risk-Based Internal Auditing, Auditor Competence and Auditor Independence positively influence the Fraud Detection variable. Keywords: application of risk-based internal audit, auditor competence, auditor independence fraud detection

Studi Empiris Tentang Kompetensi Auditor Dalam Melakukan Fungsi Audit Internal Pada Bank Pembiayaan Rakyat Syariah

Auditor competence is important in supporting the quality of the implementation of internal audits, including the Islamic People's Financing Bank (BPRS). This study aims to explore aspects of auditor competence, especially in performing the internal audit function at BPRS. Specifically, this study seeks to reveal which aspects or performance criteria are most important and which need a lot of improvement in the function area of carrying out the internal audit function in BPRS. Research instruments that adopt national work competency standards (SKKNI number 38 year 2017) are distributed online to auditors from BPRS within the Province of East Java. A total of 41 auditors were respondents in this study. By using a quantitative method, this research is more descriptive, especially in testing the constructs about carrying out the audit function in the BPRS with the national work competency standards that apply in Indonesia. The results reveal that the instruments used are valid and reliable. Descriptively, the implementation of the audit function at the BPRS is in a good category, but there is still some potential for room for improvement and improvement in the quality of auditing at the BPRS in the future.

Development of Multi Standard Information Technology Governance Audit Tool with SDLC Approach

In the era of digitalization, business organizations are competing to improve the quality of their services by utilizing information technology. Reliable information technology applications can be used to help the company's operations become better, while improper application of information technology can slow down the process. The process of establishing information technology through IT governance audits will optimize the application of information technology in a business. The implementation of an IT audit generates plenty of data that must be appropriately managed. Audits conducted using traditional systems frequently encounter issues such as difficulties maintaining audit indicator data, manually keeping of evidence at risk of getting damaged or lost, the process for generating reports is quite long, the audit monitoring operations are ineffective, and because there are numerous types of standards with different indicators, multiple tools are required while performing audits. In order to answer these issues, this study implemented a multi standard information technology governance audit tool that capable of managing audit activity data from many standards in a single system. The PHP and javascript programming languages, MySQL database, as well as the Laravel and VueJS Frameworks, will be used in the construction of this audit tool. The SDLC method was applied in this study, with numerous stages including planning to maintenance. Through blackbox testing on the various functions contained in the developed multi-standard audit tool, it is shown that the system can function as expected or intended. As well as through the usability testing questionnaire, it was concluded that the multi-standard audit tool developed had fulfilled the usability aspects.

Analisis Audit Operasional atas Persediaan Barang Consumable Studi Kasus pada PT. Pipa Mas Putih

This study aims to determine the impact of the implementation of an operational audit of the inventory of goods at PT. Pipa Mas Putih Duri. The data analysis method used in this research is the descriptive qualitative research method. Based on the results of the research that has been analyzed based on interviews and direct observation of the object of the research, PT. Pipa Mas Putih has carried out an operational audit properly, as evidenced by the fulfillment of the stages of the operational audit stages. Furthermore, PT Pipa Mas Putih Duri already has several procedures regarding the management of goods inventory. Based on the checklist carried out, the operational audit and inventory management at PT. Pipa Mas Putih Duri are already running well.Keywords: Operational Audit, Management, Inventory

Implementation of elementary school physical education quantity and quality law through school district audit, feedback, and coaching

BackgroundTo address low state physical education (PE) quantity and quality law implementation in elementary schools, the New York City Department of Education (NYCDOE) delivered a multilevel intervention (PE Works; 2015-2019), which included a district-led audit of school PE-law implementation, feedback, and coaching with principals. Using the Reach, Effectiveness, Adoption, Implementation, Maintenance (RE-AIM) implementation science framework, we assessed the primary multilevel drivers of success for this approach in increasing adherence to PE quantity and quality law.MethodsWe conducted in-depth, semi-structured interviews with district-level personnel (n=17), elementary school administrators (n=18), and PE teachers (n=6) in 2020-21.ResultsInterview results suggested several key RE-AIM drivers of successful PE law implementation. Reach: Ensure higher-need schools receive the necessary initial support to improve PE and later focus on lower-need schools. Effectiveness: Provide support tailored to school needs, not penalties, to improve PE. Adoption: Increase the priority of PE at both district and school levels (e.g., audit and feedback, themselves, appear to elevate PE’s priority). Streamline data collection and feedback reports; collecting/reporting too much information is burdensome and leads to lack of focus. Involve qualified (i.e., skilled in both school administration and PE programming/pedagogy) district-level personnel to work collaboratively with schools. Implementation: Build strong, trusting district-school relationships. Maintenance: Provide ongoing district-level support to schools and involve parents to advocate for quality PE.ConclusionsPE audits, feedback, and coaching (PEAFC) can guide schools in establishing long-term plans for successfully implementing PE-related law. Future research should examine the impact of PEAFC elsewhere (e.g., secondary schools, other districts).

Effect of mandatory cleaner production audits on manufacturing firms’ environmental efficiency in China: Renovation or innovation?

Technological innovation is an important solution that can help improve environmental efficiency. However, the role of technological renovation in enhancing environmental efficiency has been ignored. This study provided initial evidence of the effects of cleaner production audits in China on manufacturing firms' environmental efficiency, which was measured by the emissions of sulfur dioxide and chemical oxygen demand per total output. Cleaner production audits were used as exogenous shocks. Their impact was estimated using the staggered difference-in-difference method combined with samples of ever-treated or never-treated firms using propensity score matching. The findings showed that firms that conducted cleaner production audits (vs. those that did not) experienced 4.7% and 11.9% reductions in the emission intensities of sulfur dioxide and chemical oxygen demand, respectively. Cleaner production audit implementation significantly improved firms' environmental efficiency. Additionally, a heterogeneous analysis showed that non-heavy polluters, small and medium-sized firms, and non-state-owned firms demonstrated the most improvement in environmental efficiency. Finally, the mechanism analysis results showed that firms' technological renovation in the production process is the main solution for improving environmental efficiency. This is a feasible and cost-effective way of reducing resource consumption and pollutant emissions. Accordingly, a cleaner production audit plan for different countries should be formulated with a focus on technological renovation in the production process. It should entail clean-cut incentives to stimulate firms to perform technological innovation, thereby continuously improving firms' environmental efficiency. This study sheds light on the environmental impact of cleaner production audits and regulated firms’ choices between technological renovation and innovation.

The Role of External Auditor in the Adoption of Computer-Assisted Audit Techniques with Unified Theory of Acceptance and Use of Technology: An Empirical Study in Public Audit Firms in Jakarta

The research aimed to analyze factors that influence acceptance of Computer Assisted Audit Techniques (CAATs) among external auditors in Public Audit Firms in Jakarta. The Unified Theory of Acceptance and Use of Technology (UTAUT) approach was used for this analysis. Technological advancements had an effect on auditors' ability to adopt audit software. However, it had been found that there was no preparation or openness from auditors, leading to suboptimal utilization of audit implementation software and affected the presentation of audit information. This investigation adopted a quantitative method by distributing close-ended questionnaires to external auditors in audit firms in Jakarta. Data were analyzed using Partial Least Square with SmartPLS Ver 3. The results show that social influence affected behavioral intention of external auditors in Jakarta in adopting and using CAATs. Expectancy performance, effort expectancy, and facilitating conditions do not affect behavioral intention of external auditors in adopting and using CAATs. The research generates contributions that can be further directed toward the development of auditors’ competencies in optimizing technology in audit.

A platform policy implementation audit of actions against Russia’s state-controlled media

A platform policy implementation audit of how major digital platforms implemented their content moderation policies towards RT and Sputnik accounts at the beginning of Russia’s full-scale invasion of Ukraine in February 2022. It shows a wide, yet inconsistent range of measures taken by tech giants.

Determinan Faktor Pencegahan Fraud Pada Inspektorat Kota Jayapura

This study aims to examine and analyze the effect of public sector audit, internal auditor competence and organizational justice on fraud prevention at the Jayapura City Inspectorate. The population of this study are employees at Jayapura City Inspectorate office. Sources of data in this study are primary data, which data or information obtained directly through the distribution of questionnaires. The measurement scale used by questionnaire in likert scale. The sampling technique used in this research is simple random sampling. The number of samples used are 52 samples. Data analysis in this study was carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with SPSS 26 statistical software. The results obtained are public sector audit implementation, internal auditor competence, organizational justice have a significant effect on fraud prevention at the Jayapura City Inspectorate

The Leader Medical Audit in Hospital Routine Resource

The 2017 annual review in several health sectors highlighted the importance of medical auditing, based on the analysis of accounts, extensions with pertinent discussions between external and internal auditor, concurrent audit, using medicine based on evidence to reduce costs and guarantee the quality of services provided. The article is justified by the scarcity of academic studies that link Health Economics with the implementation of internal audits, as it is a subject little explored by scientific research yet. The study consists in bibliographic research on the most recent publications that address the theoretical and practical concepts related to the implementation of Strategic Sourcing programs in the field of health in large hospitals of high and medium complexity. It is necessary to define the role of the health auditor as the professional who will help managers to see the medical bill based on the value in health and not only in the cut in hospital expenses. Studies of the possible outcomes aimed at comprehensive health care, auditors are required to control costs. This information helps in the search for the most effective way to meet specific needs in terms of service, focusing on maximising human and material resources available.

Approaches to Strategic Audit Implementation: Experience of Rosatom State Corporation

In today’s environment of global change and upheaval, the challenge of maintaining sustainability and business continuity has become particularly urgent for businesses. To a large extent, the prospects for achieving business goals depend on its ability to adapt quickly to the changing environment in which it operates, but this alone is no longer enough. On a long-term horizon, on a strategic scale, the crucial role in ensuring sustainability and continuity of business operations, as well as in assessing the relevance, ambition and feasibility of the goals set begins to play its ability to timely notice risks and promptly respond to them. To help him in this is called for a strategic audit.The purpose of the work is to analyze the existing approaches to the implementation of strategic audit, as well as to disclose the methodology of its implementation in the State Corporation «Rosatom» and organizations included in its management circuit. The study was conducted using such scientific methods as analysis, synthesis, comparison and generalization; its practical results may be useful, first of all, to managers who make important decisions on business management, as well as to analysts who assess risks in implementation of strategic goals of the company.

Quality of death certification based on the documented underlying cause of death: A retrospective study

BackgroundThe underlying cause of death (UCOD) documented in the death certificate is a cornerstone in the mortality data that has significant impact on national policies, health system, and socioeconomics. However, a wide range of inaccuracies have been reported worldwide and were linked to multiple factors, including sociodemographic development and lack of physician training. Hence, this study aimed to assess the quality of death certification by reviewing the reported UCOD in the death certificate and study the potential factors that might be associated with inaccuracies. MethodsAll in-patient deaths that occurred in the Sultan Qaboos University Hospital from January 2020 to 31 December 2020 were included in this retrospective study. The study investigators reviewed all death certifications that were recorded during the study period for the accuracy of the documented UCOD using a systemic framework recommended by the World Health Organization. ResultsThe study included 384 mortality cases. The mean age at the time of death was 55.7 ± 27.1 years, and 209 (54.3%) cases were men. Approximately 80% (95% confidence interval: 84–76%) of the deceased patients had inaccurate data on the UCOD. Old age (58.1 ± 25.8 vs 46.5 ± 30.1, p < 0.001), death certification by doctor in training (70.8% vs 51.9%, p = 0.001), and admission under the Department of Medicine (68.5% vs 54.4%, p = 0.019) were more common in mortality cases with inaccurate data on the UCOD. Regression analysis confirmed that old age, male sex, and certification by doctor in training were independent predictors of inaccurate data on the UCOD. ConclusionInaccurate data on the UCOD is a prevalent issue in many healthcare settings, especially in the developing countries. Introduction of death certification training in the medical curriculum for medical doctors, implementation of periodic auditing, and provision of feedback are among the evidence-based approaches that are likely to improve the overall accuracy of mortality data.