Internal audit planning using spherical fuzzy ELECTRE

2021 ◽  
pp. 108155
Author(s):  
Akın Menekşe ◽  
Hatice Camgöz Akdağ
Keyword(s):  
Internal Audit ◽  
Audit Planning

scholarly journals THE GOVERNMENT'S INTERNAL AUDIT PLANNING STRATEGY IN PREVENTING CORRUPTION IN THE PROCUREMENT SECTOR IN THE ERA OF DISRUPTION

2020 ◽  
Vol 5 (1) ◽  
pp. 11
Author(s):  
Mustafa Kamal ◽  
Nasarudin Nasarudin
Keyword(s):  
Government Regulation ◽  
Swot Analysis ◽  
Internal Audit ◽  
Relationship Matrix ◽  
Planning Strategy ◽  
Task Forces ◽  
Audit Planning ◽  
The Relationship ◽  
Internal Supervision

This study aims to disclose not only the APIP's internal audit planning strategy in accordance with the mandate of the SAAIPI 2014, Law 30/2014, Law 23/2014, Government Regulation 60/2008, Presidential Regulation 16/2018, Presidential Regulation 54/2018, but also the synergy strategy among APIP, LKPP and APH in preventing corruption in the procurement sector. The research method used is a qualitative method with the literature studies, surveys, and retrospective studies. The results show that the mandate of internal supervision can be identified through the relationship matrix between SAAIPI 2014 and several regulations. The strategy in the synergy of supervision planning conducted by APIP, LKPP and APH can be determined through a SWOT analysis of the role of APIP. There are 4 choices of strategies for optimizing the role of APIP. APIP that has a capability score of 3 can use the SO and ST strategies. Whereas APIP that has capability scores of 1 and 2 can use the WO and WT strategies. Whole of Government can be built by APIP, APH and LKPP, either in the form of coordination between institutions, the formation of task forces, or social coalitions.

scholarly journals Agility of internal audit

Revizor ◽  
2021 ◽  
Vol 24 (95-96) ◽  
pp. 57-76
Author(s):  
Nebojša Jeremić ◽  
Miloš Jeremić ◽  
Nemanja Jakovljević
Keyword(s):  
Internal Audit ◽  
Operational Performance ◽  
Management Approach ◽  
Internal Environment ◽  
Dynamic Changes ◽  
Audit Planning ◽  
Performance Quality ◽  
Project Organizations ◽  
High Level ◽  
Sustainable Productivity

The dynamic changes in the market conditions are increasingly moving away from the reactive audit planning. The increasingly prevalent approach implies agility, i.e. faster adjustment to the external and internal environment, whose result includes the improved operational performance, quality and satisfaction of audit clients. One way to introduce agility in internal audit is to adopt the methodology Scrum, a management approach applied in several project organizations in various industries. By implementing the best experiences of Scrum, a better overview, thinking, learning and adjustment would be achieved. The principles of having to check and adjust, which are inherent in Scrum, enable the teams to work efficiently in the ever-changing conditions, resulting in a high level of sustainable productivity. The paper provides an overview of the agile organizations, specific planning, Scrum principles and concepts for application in audit teams.

Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis

2020 ◽  
Vol 17 (2) ◽  
pp. 141-155 ◽  
Author(s):  
Marc Eulerich ◽  
Christine Georgi ◽  
Alexander Schmidt
Keyword(s):  
Audit Committee ◽  
Research Question ◽  
Internal Audit ◽  
Positive Influence ◽  
Internal Auditing ◽  
Continuous Auditing ◽  
Audit Planning ◽  
Positive Effects ◽  
Internal Audit Function ◽  
External Auditor

ABSTRACT Due to rapidly changing risks in companies, a continuous alignment of internal audit activities with the relevant risks is required. Continuous auditing (CA) is one possible way to meet these requirements. Specifically, the internal audit function (IAF) could use CA as a methodology in order to add a continuous perspective to their risk assessment. This study examines factors associated with the use of CA information in the IAF's risk-based audit planning (RBAP). We use survey data from 264 chief audit executives to address our research question. We find several factors having a positive influence on the use of information from CA in RBAP. These factors include the importance of data analytics, the collaboration with the audit committee and external auditor, as well as the use of IAF's results for fraud prevention. Furthermore, our additional analysis presents various positive effects of CA on potential output measures of internal auditing. JEL Classifications: G30; G32; G34; M42.

Effects of digitalisation of organisations on internal audit activities and practices

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nathanaël Betti ◽  
Gerrit Sarens ◽  
Ingrid Poncin
Keyword(s):  
Data Analytics ◽  
Internal Audit ◽  
Future Research ◽  
Content Type ◽  
Internal Auditors ◽  
Audit Planning ◽  
Use Of Data ◽  
The Us ◽  
The Usa ◽  
Legal Contexts

Purpose This paper aims to investigate how the internal audit function (IAF) modifies its activities and practices in relation to the digitalisation the organisation. This paper specifically examines the use of data analytics and the performance of consulting activities by internal auditors. Design/methodology/approach This paper is based on a survey conducted with 82 chief audit executives based in the USA and members of the institute of internal auditors. Findings Results indicate a positive relation between the organisation’s level of digitalisation and the use of data analytics by internal auditors during their missions. Results also indicate that the organisation’s level of digitalisation has an indirect effect on the proportion of the internal audit planning dedicated to consulting activities. Specifically, the use of data analytics mediates the relationship between the organisation’s level of digitalisation and the proportion of the internal audit planning dedicated to consulting activities. Research limitations/implications This research was conducted amongst internal auditors based in the US Future research could investigate the insights of other internal audit stakeholders and investigate different legal contexts. Practical implications Results show that digitalisation increases the use of data analytics by internal auditors and the performance of consulting activities. The results, therefore, highlight the importance of these two aspects for the IAF to continue to bring value to organisations. Originality/value This research provides more insights on internal audit working practices. The digitalisation of the organisation leads the IAF to use more data analytics and perform more consulting activities.

scholarly journals ANALISIS KEMAMPUAN BERPIKIR KRITIS AUDITOR INTERNAL PADA TAHAP PERENCANAAN AUDIT SISTEM MANAJEMEN MUTU DI UNIVERSITAS SURABAYA

2016 ◽  
Vol 12 (2) ◽  
pp. 1
Author(s):  
Bella Callista ◽  
Fidelis Arastyo Andono
Keyword(s):  
Critical Thinking ◽  
Quality Management ◽  
Management System ◽  
Planning Process ◽  
Quality Management System ◽  
Internal Audit ◽  
Thinking Skills ◽  
Critical Thinking Skills ◽  
Audit Planning

<span>This study aims to look at how critical thinking skills when planning the audit of<br /><span>quality management system at the University of Surabaya. The background of<br />this research is because there has been no previous study that discusses the<br />critical thinking skills and their relation to the audit planning process. In its<br />practice, this study used a qualitative approach and can be categorized as basic<br />research by conducting interviews and document analysis as the primary method<br />for obtaining the data. It is intended that the results of this study can actually see how the role of critical thinking skills of internal auditors during audit planning. The interviews were conducted at 3 Ubaya internal audit staff. In the other, the analysis is done using several documents were obtained as a result of information that reinforces interviews. From these results, it was found that there is a role of the auditor’s ability to think critically when planning the audit of quality management system in Ubaya. In addition, critical thinking skills possessed by the auditor may develop through experience and the training.<br />Keywords: Internal Internal audit, critical thinking, quality management system.<br /></span></span>

PENINGKATAN PENILAIAN RISIKO OLEH RISK-BASED INTERNAL AUDITING MELALUI AGILE AUDIT PLANNING PADA ERA NEW NORMAL

2021 ◽  
Vol 18 (2) ◽  
pp. 109
Author(s):  
Wicaksono Bagus Dewandaru ◽  
Ranti Widiastuti ◽  
Zahra Wanda
Keyword(s):  
Risk Assessment ◽  
Organizational Performance ◽  
Portfolio Management ◽  
Internal Audit ◽  
Internal Auditing ◽  
New Normal ◽  
Internal Auditors ◽  
Audit Planning ◽  
Normal Period ◽  
Business Flow

Every business organization is currently faced with various large-scale business risks caused by the COVID-19 pandemic and government policies that limit the company's business flow. The business flow from upstream to downstream is disrupted due to the pandemic that occurs and the transition during the new normal period which affects organizational performance, for example, MSMEs. The role of internal auditing is very necessary to ensure that operational performance continues to run effectively and optimally under the uncertainty of the new normal era. Accountants as internal auditors with the concept of risk-based internal auditing must respond and quickly mitigate various risks that may occur as an effort to assist management. The concept of agile portfolio management, namely agile audit planning, is considered relevant in this condition, agile approach is widely studied as a solution in improving internal audit performance. Agile audit planning is considered to be more flexible and effective than traditional audit procedures. This paper provides a solution in increasing risk assessment for internal auditors in the form of risk assessment to mitigate the risks in business uncertainty due to pandemics, which is implemented in local MSME with the aim of assisting in assessing business risks. This paper was prepared using a qualitative descriptive method, with secondary reference sources through literature review from related literature sources and primary by interview method. The result of this paper is an idea of the effectiveness of agile audit planning in assessing the risks obtained from comparative analysis with traditional audit procedures and analysis of the benefits of implementing agile audit planning in MSMEs. This paper will provide an overview of the advantages of implementing agile audit planning in the new normal.Keywords: Agile Audit Planning, Internal Audit, MSME, New Normal, Risk-Based Internal Auditing

Persepsi Auditee Terhadap Pelaksanaan Fungsi Satuan Pengawas Internal Universitas Sebelas Maret Surakarta

2018 ◽  
Vol 26 (1) ◽  
pp. 1-12
Author(s):  
Mahanani Abqory ◽  
Abdul Halim
Keyword(s):  
Asset Management ◽  
Planning Process ◽  
Internal Audit ◽  
Added Value ◽  
Internal Auditor ◽  
Audit Planning ◽  
Internal Audit Function ◽  
Unit Function ◽  
To Come ◽  
Audit Activity

The research aims to deeply investigate auditee’s perception on the implementation of internal audit function to the Internal Supervisory Unit as the Internal Auditor at Sebelas Maret University viewed from its independence, competence, performance of audit, and added-value. The respondents of the research were auditees which were directly related to finance and asset management in UNS and were directly related to the Internal Supervisory Unit in internal audit activity. The research is intended to give suggestions to the management about the evaluation of the internal audit activity through auditee’s perception which can help management to come to the decision to increase the quality of the Internal Supervisory Unit as the Internal Auditor of Sebelas Maret University.The result of the research shows that the auditee has good perception to the Internal Supervisory Unit function as the Internal Auditor of Sebelas Maret University, viewed from its independence, competence, performance of audit, and added-value. Although it has some shortages in terms of audit planning process, coverage of audit, and intensity of accompaniment to the auditee. Keywords: Perception, Auditee, Internal Audit Function, Internal Audit Supervisory, UNS

scholarly journals O Planejamento da Auditoria Interna dentro das Organizações / Internal Audit Planning Within Organizations

2019 ◽  
Vol 13 (47) ◽  
pp. 595-606
Author(s):  
Sabrina Rita Silva ◽  
Ramon Amorim Sena
Keyword(s):  
Internal Audit ◽  
Audit Planning

Auditoria é um processo sistemático, que permite, através da coleta de evidências, determinar a confiabilidade e a qualidade da execução das atividades realizadas, de acordo com os critérios de auditoria, requisitos, políticas e procedimentos estabelecidos na organização, para tomada de decisão. É desenvolvida por profissionais que cumprem algumas competências e qualidades, que realizam seu trabalho em total conformidade proporcionando, assim qualidade e confiabilidade de seu trabalho. A necessidade de auditoria interna é manifestada em uma empresa à medida que aumenta seu volume de operações, sua extensão geográfica ou sua complexidade e impossibilita o controle direto das operações pela administração. Então, a auditoria interna é uma ajuda indispensável para a gerência no cumprimento de suas funções e responsabilidades, fornecendo análises objetivas, avaliações, recomendações e todos os tipos de comentários pertinentes sobre as operações examinadas. Por fim, é apresentado ao longo do trabalho diversos autores com suas teorias em torno do tema e suas contribuições significativas na revisão literária.

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