Nilai tambah peran auditor internal melalui pendekatan audit berbasis risiko pada PT Bank Tabungan Negara

SARI, Yetri Martika, Drs. Haryono, M.Com

2010 | Tesis | S2 Magister Akuntansi

Auditor internal dalam melaksanakan aktivitas auditnya dituntut untuk dapat memberikan nilai tambah bagi stakeholder. Penelitian ini bertujuan untuk mengukur dan mengidentifikasi nilai tambah peran auditor internal sebagai strategic business partner yang menerapkan pendekatan audit berbasis risiko pada PT Bank Tabungan Negara (Persero). Data diperoleh melalui wawancara, kuesioner dan dokumen internal dari Bank BTN. Pengukuran nilai tambah peran auditor internal ditinjau dari aspek fungsi audit internal dan aspek kemampuan auditor internal. Aspek fungsi audit internal terdiri dari empat kriteria penilaian, yaitu mengorganisir Divisi Audit Internal, jasa audit yang diberikan, sosialisasi fungsi audit internal, dan penilaian kinerja. Aspek kemampuan auditor internal terdiri dari tiga kriteria penilaian, yaitu kepegawaian dan lingkungan audit internal, proses penilaian risiko, dan reinventing peran auditor internal. Hasil penelitian ini menunjukkan bahwa meskipun peran auditor internal Bank BTN cukup memberikan nilai tambah bagi stakeholder, namun masih terdapat expectation gap antara auditor dan auditee mengenai peran auditor internal. Temuan dalam penelitian ini memberikan arahan bagi auditor internal dalam menentukan aktivitas atau jasa yang akan diberikan kepada manajemen dan mengidentifikasi keahlian dan pengetahuan yang harus ditingkatkan oleh auditor internal untuk dapat memberikan nilai tambah.

Internal auditors in carrying out audit activities are required to provide added value for stakeholders. This research aims to measure and identify the value-added role of the internal auditor as a strategic business partners who implement risk-based audit approach in PT Bank Tabungan Negara (Persero). Data obtained through interviews, questionnaires and internal documents of the Bank BTN. Measurement of value-added role of internal auditors in terms of aspects of internal audit functions and aspects of the internal auditor's ability. Aspects of the internal audit function consists of four assessment criteria, which is organizing the Internal Audit Division, provided auditing services, internal audit function of socialization, and performance assessment. Aspects of the internal auditor's ability consists of three assessment criteria, namely environmental personnel and internal audit, risk assessment process, and reinventing the role of internal auditors. The results of this study indicate that although the role of internal auditors Bank BTN enough to provide added value for the stakeholders, but still there is an expectation gap between auditors and auditee on the role of internal auditors. The findings in this study provide guidance for internal auditors to determine the activities or services to be provided to management and identify the skills and knowledge to be enhanced by internal auditors in order to provide added value

Kata Kunci : Nilai tambah,Peran auditor internal ; value added, role of internal auditors