Implementation Of Internal Audit Research Articles

Analysis of occupational health and safety management system internal audit implementation based on SMK3 PP No. 50, 2012 (Study at Pasuruan Concrete Industry, Indonesia)

Technological updates impact the risk of new hazards that can cause accidents and occupational diseases. The risk of hazards in the workplace is controlled through control efforts and the commitment of industries and workers to implementing the Occupational Health and Safety Management System. Indonesian manufacturing industries in implementing Occupational Health and Safety Management System are guided by SMK3 PP No. 50, 2012. Internal audit includes the fourth principle of occupational health and safety management system, namely monitoring and evaluating Occupational Health and Safety (OHS) performance. This research is descriptive research that aims to describe and analyze the application of occupational health and safety management system based on SMK3 PP No. 50, 2012 at Pasuruan Concrete Industry, Indonesia. Information sources are obtained from in-depth interviews, filling out document study checklist sheets, and field observations. The method to obtain in-depth interview informants through purposive sampling, with research informants is the party who has the authority and knowledge regarding the implementation of Occupational Health and Safety Management System in the Pasuruan Concrete Industry, Indonesia. Of the total 166 elements required by SMK3 PP No. 50, 2012, the company managed to fulfill as many as 160 elements, or 96%, with the category 'Satisfactory'. Overall, the company implements occupational health and safety management system progressively and sustainably, as evidenced by the increase in achieving the conformity of occupational health and safety management system audit internal elements and the guarantee of worker safety and health starting from management support, OHS programs, and the availability of adequate facilities and infrastructure.

The main aspects of effective internal audits of the energy management system in health care institutions

Aim. To analyze the main components of conducting and forming recommendations for the effective implementation of internal audits of the energy management system in healthcare institutions. Materials and methods. To achieve the goal, we applied such methods as informative, retrospective, analytical ones based on the study of scientific literature, materials of Internet-resources and our own conclusions regarding the results of the work carried out. Results and discussion. The article analyzes the main aspects of effective implementation of internal audits of the energy management system in healthcare institutions. It has been shown that internal audits are not conducted effectively and do not add the expected value. The causes for low performance have been analyzed and systematized. It has been proven that the problem of improving the effectiveness of internal audits of the energy management system should be solved systematically, using the methods and approaches developed by the authors and proposed in the article. Conclusions. Internal audits of the energy management system should be given closer attention in each healthcare institution since a properly organized audit process is an effective tool for analyzing the energy management system and provides important and relevant information for timely corrective and preventive actions.

Pengaruh Audit Internal terhadap Penerapan Good Corporate Governance pada PT.Bank Mandiri Persero Tbk KCP Sudirman Palembang

This study aims to determine the effect of internal audit on the implementation of good corporate governance at PT. Bank Mandiri (Persero) Tbk KCP Sudirman Palembang. Good corporate governance is the dependent variable in this study, while internal audit is the independent variable. The sample in this study was 31 employees who were obtained using a non-probability sampling technique. This type of research is causal associative, where there is a causal relationship between the dependent and independent variables. The data collection techniques used were interviews and questionnaires using a multiple linear regression analysis approach through IBM SPSS version 21 software. The results of this study indicate that the implementation of internal audit has a significant influence on good corporate governance with a significant value of alpha 0.000 (0.000 <0.05).

Challenges and Opportunities for the Implementation of Internal Audit to Realize Good University Governance in Private Universities in Central Java

This study aims to investigate the efforts and commitments, challenges, and opportunities for the implementation of financial internal audits at Private Universities in Central Java. This study used a qualitative method by conducting interviews with members of the Internal Supervisory Unit at four private universities in Central Java that were accredited as superior. Private universities’ efforts and commitments were analyzed using institutional work theory, while challenges and opportunities were analyzed using institutional logic theory. The results showed that private universities' efforts to implement financial internal audits were realized with the motivation to implement Government regulations related to the accreditation of private universities. The commitment of private universities is indicated by the preparation of Standards of Operations (SOPs) for the implementation of internal audits and the inculcation of organizational culture. The challenges faced by private universities are limited human resources and information system technology. The opportunities that private universities have are an independent internal audit body and the Rector's open and transformative leadership style. The implementation of internal financial audits at private universities requires effort and commitment from the Rector and members of the organization to face challenges both from within and from outside.

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.

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.

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.

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.

Pengaruh Pelaksanaan Audit Internal terhadap Pencegahan FRAUD (Kecurangan) (Studi pada PT LEN Industri (Persero) Bandung)

The purpose of this study was to determine the effect of internal audit on fraud prevention and to determine how much influence internal audit has on fraud prevention. The method used in this research is an empirical study. The population in this study are staff or employees of PT. LEN Industri (Persero) with a total of 25 employees. The sampling technique used was saturated sampling, so that a sample of 25 respondents was obtained. The results of the study show that the tcount value of the implementation of internal audits on fraud prevention is 3.740. By using a significance number or Sig (5%), and N = 14, t = 2.0595 is obtained. The provisions say that if tcount > ttable, then Ha is accepted and Ho is rejected, meaning that the hypothesis that internal audit has an effect on fraud prevention is accepted.

Internal audit in customs administrations

In recent years, in our country, as well as throughout the rest of the modern world, global changes are taking place driven by the development of high-tech platforms that ensure the sustainable development of various sectors of activity, including public services. There has also been a major, large-scale reform of the system of customs authorities that was carried out with the concentration of customs control in the centers of electronic declaration. The aim of the study is to analyze the role of digitalization processes and the use of modern customs technologies, which require the development of new competencies, skills in conducting operations within the framework of a process approach, identifying risks of violation of customs legislation, etc., in the context of performing various customs functions, separating documentary and factual control. These changes require an increase in the efficiency of management and development of internal audit in the customs authorities. The article proposes approaches to setting the latter, developing a methodology for its implementation, taking into account strategic changes in the conditions of customs administration. the methodological basis of the work was a systematic approach, a method for analyzing existing customs control processes, collecting facts, analyzing professional and ethical standards, structural and functional modeling, and comparing with digitalization processes. When substantiating specific proposals, special methods were used: observation, comparison, the method of expert assessments. The study resulted in a methodological substantiation of an integrated and complex approach to the organization and implementation of internal audit in the customs authorities, the purpose and functions of which are in many respects similar for both business entities and those providing public services. The article reflects the author’s attempt to combine the possibilities of using digital technologies that increase the efficiency of the provision of this type of the service and create an effective management system within the customs service.

Implementation of Hospital Internal Audit Policy

Background: Out of 7 people in the Internal Audit Unit (SPI) in a hospital, only 1 person is not concurrently serving as the Head of SPI. SPI is the main requirement in carrying out duties and can be a problem in the implementation of hospital internal audit policies by SPI and if this is left unchecked, the public services provided by the hospital can be of less quality. the purpose of this study is to know and analyze the implementation of internal audit policies, factors that support and hinder the implementation of internal audit, find models for implementing internal audit policies in Hospital A. Subjects and Method: qualitative research design. The research was conducted at Aisyiyah Bojonegoro Hospital. The target population consists of 1 director, 6 department heads and 4 SPI auditors. The technique and size of sampling is done by means of the population being the sample. the dependent and independent variables of interest are the implementation of the Hospital Internal Audit policy. Variable measurement methods or instruments by means of interviews and data analysis methods using data triangulation. Results: The implementation of internal audit policy from the communication aspect has been carried out well, the Resource aspect has not been implemented properly, the Disposition aspect has not been implemented properly, the Organizational Structure aspect is carried out properly. The appointment of SPI personnel needs to take into account the competence of the auditor or provide auditor competency training, exemption from concurrent duties and full-time positions, structuring systematic career paths and providing special incentives, maintaining consistency of communication and conducting audits in all work units Conclusion: This research can produce implications for model development in the implementation of hospital internal audit policies in accordance with Edward III's theory and then developed with the involvement of the Hospital Internal Auditors Association. Through this it is expected that the implementation of internal audit policies is more comprehensive in implementing aspects of organizational structure, resources, disposition and communication. Keywords: implementation, policy, internal audit, hospital

Institutional approaches to internal audit in agricultural organisations

Substantiation. The internal audit system is an integral part of business management in agribusiness organisations. It allows to identify deficiencies, improve processes and increase the quality of agricultural products. Objective. The purpose of the study is the formation of an institutional approach to the implementation of internal audit of agro- industrial organisations The work is theoretical in nature and aims to develop methodological approaches of internal audit of the organisation. Materials and methods. The study predetermines the study of the regulatory and legal framework, as well as a review of the opinions of different authors on the problems of internal audit. The methodological basis of the study was the methods of analysis, induction, deduction, abstraction in the organisations of agro-industrial complex. Results. In terms of the institutional approach, awareness about the internal audit system requires an assessment of the interrelationships between the so-called “institutions” of the agro-industrial complex organisation. The relationship between them is determined by a set of institutional mechanisms that determine the way the system functions. In this context such institutional mechanisms as ensuring the independence of internal auditors, the use of analytical procedures at different stages of internal audit, as well as the use of risk-oriented approach are considered. The article considers the peculiarities of planning and conducting internal audit. The main stages of internal audit of agro-industrial complex are formed.

AUDITOR INTERNAL DALAM PERSPEKTIF PERILAKU UNTUK KEBERHASILAN TUGAS AUDIT PADA INSTANSI PEMERINTAH DI KABUPATEN PEMALANG

This study examined the behavioral aspects of internal auditors commonly found in the implementation of internal audits. The qualitative with a case study approach was used. The results of this study were the behavioral aspects of internal auditors such as, professional accuracy in fraud prevention, the role of internal audit in Enterprise Risk Management. The behavior of professional care, motivation, competence, and independence roles were in the auditing, due to these behaviors embedded to the internal auditor that produced a quality audit and minimized the occurrence of fraud. The authority of the internal auditor has been formulated. The roles of the internal auditor have not been fully implemented because the quantity of assignments was not proportionally to the quantity of HR this led to still roles were not in accordance with their positions. The obstacles of audit such as difficulty obtaining data, the limited time, and the lack of communication.

Effectiveness of Internal Audit Implementation at BPJS of Employment

Abstract This study aims to analyze the effectiveness of implementation of internal audit in BPJS Ketenagakerjaan. This study involved 8 informants consisting of the Assistant Head of the Internal Audit Department, Internal Auditor, and the Branch Head. Measurement of the effectiveness of internal audit in this study uses the IPPF Practice Guide: Measuring Internal Audit Effectiveness and Efficiency from the Institute of Internal Auditors which consists of basic measures, services to stakeholders, technical development, innovation, and human resource development. The results showed that in a basic measure, clients (auditees) felt satisfy with the services provided by SPI. Internal auditors also feel satisfied in terms of the field of work and salary or facilities provided by management. The findings obtained by internal auditors at this time are more on administrative errors and do not lead to fraud. The recommendations by the internal auditor are always followed up by the auditee and this is also the support of management. Repeated findings are still at a reasonable level and the numbers are not many. The existence of SPI greatly helps management in achieving organizational goals. SPI allocates a budget for internal auditor technical development, but this is done in turn because of budget constraints. Internal auditors are also involved in professional organizations, but their nature is only passive. All internal auditors already have certification and auditor rotation is carried out in accordance with the needs and management policies. Keywords: internal audit, effectiveness of internal audit, internal audit department

Internal audit as a subsystem of the state system

Systemicity as a basic prerequisite for the proper functioning of the state should be manifested in the activities of all its structural components. The purpose of the article: improving the systemic activities of the state of Ukraine. The task of the article is to formulate the principles of systematic activities of internal audit entities.
 The purpose of internal audit as an artificial system can be defined as ensuring the effective functioning of the internal control system (compliance with the principles of legality and effective use of budget funds and other assets, achieving results in accordance with the goal, tasks, plans and requirements).
 The purpose of internal audit can be considered to diagnose the functioning of the entities in which this information and analytical tool is used.
 The purpose of the internal audit system is to process information about the activities of entities.
 Main (basic) functions of internal audit: study of the asset control system; checking the compliance of the current control with the company’s policy; risk analysis and bankruptcy prevention; use of know-how to increase profits and efficiency of new technology; making other decisions that promote the development of the company. Additional (service) functions of internal audit: providing independent conclusions and recommendations, as provided by Article 26 of the Budget Code of Ukraine.
 The basic element of the VA system are structural units internal audit of entities in the provided cases.
 Adaptive activity of internal audit is manifested in cooperation with other structural units of state bodies, their territorial bodies and budgetary institutions (including their heads), state bodies, enterprises, their associations, institutions for the organization and implementation of internal audit.
 Adaptive activity of internal audit is manifested in the following options of the Units: 1) submission to the head of the state body, its territorial body and budgetary institution of audit reports and recommendations for management decisions; 2) reporting on performance in accordance with internal audit standards.
 Internal relations ensure the relationship of coordination and subordination of the above structural elements of internal audit - Units, ensuring their integrity.
 External links of internal audit are manifested in the relationship of its structural elements with other business entities (reporting, information exchange, etc.).

Employing Internal Audit System towards Business Sustainability: Evaluating its Impact on the Triple Bottom Line Perspective in the Manufacturing Industry

This study aims to formulate a model to show how Internal audit implementation affects the Triple Bottom Line Business Sustainability of Manufacturing Companies in the National Capital Region (NCR) Area. These factors are categorized into three: (1) Financial Performance, (2) Corporate Social Responsibility, and (3) Environmental Consciousness. Moreover, it indicated some additional factors that could affect, such as net worth, firm size, and years of operation. This study stems from the lack of clarity based on existing studies on the practical contribution of internal audits to firm performance. This study is a correlational design under the quantitative research design. This is also considered a moderation analysis design in which the moderating effect of internal audit cost and firm profile on the relationship between internal audit and firm performance were considered. Documentary analysis was employed through publicly listed companies' documents on their corporate website. The researcher used both descriptive and inferential statistics. Multivariate analysis was performed on the gathered data in which there are multiple dependent variables, which was explained by one independent variable – internal audit implementation. Key findings of this study show that internal audit has a significant effect on firm performance, t(301) = 2.5, p = 0.012. It shows that internal audit has been found to have an effect on firm performance, β = 0.139, p = 0.012. This supports the probability that firm performance increases around 0.139 per 1 level increase of internal audit. On the other hand, internal audit has a significant impact on corporate social responsibility, t(301) = 2.27, p = 0.023. It indicates that internal audit has an effect on corporate social responsibility, β = 0.127, p = 0.023. It means there is a probability that, for 1 level increase in internal audit, there is an accompanying 0.127 increase in corporate social responsibility. Lastly, the data gathered indicates that the effect of internal audit on environmental consciousness is non-significant, t(301) = 1.53, p = 0.127. The probability that environmental consciousness increases around 0.114 per 1 level increase of internal audit are supported.

Audit Internal dan Pencegahan Kecurangan- Bukti Empiris Pada Perusahaan Umum Badan Urusan Logistik (BULOG)

This study aims to find out how implementation of internal audit to prevention of fraud in the Regional logistical General Company West Java. Factors tested in this study is the implementation of internal audit as an independent variable. While the prevention of fraud as a dependent variable. The research method used in this reasearch is descriptive reasearch method. The population in this reasearch is internal auditor at Internal Supervisory Unit (SPI) Regional logistical General Company West Java. The sampling technique used in this reasearch is non provitability sampling so that the number of samples in thhis study were 30 respondents while the method of analysis used in this study is a simple linear regression. The result of research also shows that the implementation of internal audits affect the prevention of fraud.

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

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.