IMPLEMENTASI STANDAR KINERJA AUDIT INTERNAL
LESTARI, NISA TRI (Adv.: Slamet Sugiri, Prof., Dr., MBA., CMA., Ak), Slamet Sugiri, Prof., Dr., MBA., CMA., Ak
Tujuan dari penelitian adalah untuk menganalisis kepatuhan implementasi Standar Profesi Audit Internal di PT X Tbk. Khususnya mengidentifikasi standar kinerja, apakah tidak diimplementasikan, belum secara sepenuhnya diimplementasikan, atau sudah sepenuhnya diimplementasikan.
Penelitian ini merupakan studi kualitatif yang menggunakan metode analisis deskriptif. Penelitian ini mencoba membandingkan standar dari Institute of Internal Auditor (IIA) dengan Manual Audit Internal PT X Tbk. untuk mendapatkan hasil yang cukup, peneliti melakukan wawancara, diskusi, dan observasi untuk mereviu kepatuhan terhadap standar kinerja.
Hasil penelitian menunjukkan bahwa: (1) Hampir semua hal dalam standar kinerja sudah diimplementasikan dan dikembangkan dengan baik; (2) Kualitas kerja auditor internal sudah cukup dan memadai berdasarkan standar kinerja.
The purpose of this study is to analyze the compliance of the implementation of professional standards at PT X Tbk. The study aims to identify the performance standards, whether it is not implemented, yet fully implemented, or has been fully implemented.
This is a qualitative study which uses a descriptive analytical method. It compared standard of Institute of Internal Auditor (IIA) with Manual Internal Audit PT X Tbk. To have enough results, researcher conducted interview, discusion using audit checklist, and observation for review of the compliance of performance standards.
The result showed that: (1) Almost all of the items associated with performance standards have been implemented and well developed in consistency applying good practices; (2) Work quality of internal auditors have been sufficient and adequate based on performance standards.
Kata Kunci : internal audit, internal audit standard, performance standard, audit internal, standar audit internal, standar kinerja
