Analisis Penerapan Standar Audit Internal: studi kasus PT Medco Energi Internasional Tbk

Swaraga, Pandu Hida, Drs. Haryono, M.Com. Ak.

2007 | Skripsi | S1 Accounting

Sarbanes Oxley Act enhances the accountability of company governance and investor security by improving financial statement quality. Some rules regard management evaluation of its internal control. Therefore, company by its internal audit has to evaluate and audit its internal control. In the other hand, internal auditor is professional that require standards as guidance. Its also a mean to measure internal auditor performance. The Institute of Internal Auditors (IIA) had published International Standards for the Professional Practice of Internal Auditing which is globally accepted. However, the complexity of industry force companies to modify the standards, so does PT Medco Energi Internasional Tbk. (PT MEI). These research objectives are to understand: 1. The application of PT MEIs internal audit standards 2. The comparison of PT MEIs internal audit standards and IIAs standards 3. The strengths and weaknesses of PT MEIs standards. In conducting the research, author performs literature studies. Second, the author performs field study by interviewing the companys internal audit and related department personnel. Author founds that companys internal auditors has followed the companys standards. However, there are some activities merged for efficiency. PT MEIs and IIAs standards are basically similar. IIAs standards are more principle, while PT MEIs more technical. PT MEIs standards give detailed guidance of audit process but there are no risk assessment criteria whether at subsidiary or corporate level. Keywords: internal audit, standards, internal audit standards, IIA, International Standards for the Professional Practice of Internal Auditing, internal control

Kata Kunci : Standar Audit Internal; Auditing; internal audit, standards, internal audit standards, IIA, International Standards for the Professional Practice of Internal Auditing, internal control