Evaluasi Pengendalian Mutu Audit Pada Inspektorat Kabupaten Bantul

MUH. THOAT H, Prof. Dr. Goedono, MBA, CMA

2015 | Tesis | S2 Akuntansi

Pedoman Kendali Mutu Audit (PKMA) merupakan suatu prosedur standar yang harus dilakukan oleh Aparat Pengawasan Intern Pemerintah (APIP) guna menjamin audit yang dilakukan telah dilaksanakan sesuai dengan Standar Audit APIP dan Kode Etik Audit APIP. Terdapat delapan elemen yang di diatur dalam PKMA yaitu, Penyusunan Rencana Strategis, Pengendalian Mutu Perencanaan Audit APIP, Pengendalian Mutu Penyusunan Rencana dan Program Kerja Audit, Pengendalian Mutu Supervisi Audit, Pengendalian Mutu Pelaksanaan Audit, Pengendalian Mutu Pelaporan Audit, Pengendalian Mutu Pemantauan Tindak Lanjut Hasil Audit dan Pengendalian Mutu Tata Usaha dan Sumber Daya Manusia. Hasil dari penelitian ini menyarankan kepada Inspektorat Kabupaten Bantul untuk meningkatkan kendali mutu audit untuk meyakinkan bahwa audit yang dilaksanakan telah sesuai dengan kode etik APIP dan standar audit APIP melalui langkah-langkah pembuatan pedoman reviu jaminan mutu audit, mewajibkan membuat KKA, membuat kebijakan berupa sanksi dan penghargaan yang tegas bagi auditor, penilaian kinerja auditor, pendidikan dan pelatihan serta reviu hasil audit yang berkelanjutan.

Quality Control Audit Guidelines (PKMA) is a standard procedure that should be performed by the Government Internal Supervisory Apparatus (APIP) to ensure audits have been conducted in accordance with Auditing Standards and Code of Ethics Audit of APIP. There are eight elements in the set in PKMA namely, Strategic Planning, Quality Control of Audit planning of APIP, Quality Control Plan and Work Program Audit, Audit Supervision Quality Control, Quality Control Audit, Quality Control Audit Reporting, Quality Control Monitoring Follow-up Results Audit and Quality Control of Administration and Human Resources. Results from this study suggest the Inspectorate of Bantul regency to improve audit quality control to ensure that the audit conducted in accordance with the code of ethics and auditing standards APIP through the steps of making the Review guidelines for quality assurance audits, obliging make KKA, policies and sanctions award for the firm of auditors, auditor performance assessment, education and training as well as continuing the Review of audit results.

Kata Kunci : Audit, Quality Control, APIP