EVALUASI EFEKTIVITAS PENGUATAN PERAN APARAT PENGAWASAN INTERN PEMERINTAH DALAM PARADIGMA BARU (STUDI KASUS PADA SALAH SATU INSPEKTORAT DI ACEH)

Abstract This study aims to discuss the methods, approaches, and focus of audit in line with changes in the paradigm of the role of internal auditors at the Regency Inspectorate office. It also attempts to identify the obstacles in the impelementation of strengthening the role of government internal auditors or The Aparat Pengawasan Intern Pemerintah (APIP). Changes in the internal audit paradigm are no longer a watchdog role, but must add value to management with a consulting role. The method used in this research is the qualitative approach. The results of the study showed that the methods, approaches and audit focus that should be done in the new paradigm, have not changed as a whole. Implementation of strengthening the role of APIP also has several obstacles such as, human resource competence of the auditors were minimal, the amount of budget was relatively small, the lack of independence of APIP institutions, auditor objectivity was still lacking, and commitment from stakeholders has not been maximized. The effective role of APIP has been difficult to realize if the paradigm shift of the role of internal auditor has not been comprehensive and supporting aspects of APIP's strengthening still have many obstacles.Keywords: Internal Audit, Paradigm Role of Internal Auditor, Effectiveness of Internal Audit, APIP,Role Strengthening APIP. AbstrakPenelitian ini bertujuan untuk membahas metode, pendekatan, dan fokus audit sejalan dengan perubahan paradigma peran auditor intern pada Inspektorat Daerah. Selanjutnya mengidentifikasi aspek yang menjadi kendala dalam impelementasi penguatan peran auditor intern pemerintah atau Aparat Pengawasan Intern Pemerintah (APIP). Perubahan paradigma audit intern adalah tidak lagi berperan sebagai watchdog, tetapi harus memberikan nilai tambah bagi manajemen dengan peran consulting. Metode yang digunakan dalam penelitian ini adalah kualitatif..Hasil dari penelitian menunjukkan bahwa metode, pendekatan dan fokus audit yang seharusnya dilakukan dalam paradigma baru, belum berubah secara keseluruhan. Implementasi penguatan peran APIP juga memiliki beberapa kendala diantaranya, kompetensi sumber daya manusia para auditor yang minim,jumlah anggaran relatif kecil, lemahnya independensi lembaga APIP, objekvitas auditor masih kurang, dan komitmen dari stakeholder belum maksimal. Peran APIP yang efektif akan sulit diwujudkan, apabila perubahan paradigma peran auditor intern belum menyeluruh dan aspek pendukung penguatan peran APIP masih memiliki banyak kendala.Kata Kunci: Audit Intern, Paradigma Peran Auditor Intern,Efektivitas Audit Intern, APIP, dan Penguatan Peran APIP.

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PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.4.30283.2020 ◽

2020 ◽

Vol 15 (4) ◽

pp. 527

Author(s):

Andini Anjali ◽

Jenny Morasa ◽

Stanley Kho Walandouw

Keyword(s):

Data Collection ◽

Internal Audit ◽

Internal Auditor ◽

Research Results ◽

Internal Auditors ◽

The Government ◽

Financial Administration ◽

Monitoring Performance

The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.

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MODEL PENGUKURAN KUALITAS AUDIT INTERNAL

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2013.v17.i3.2254 ◽

2017 ◽

Vol 17 (3) ◽

pp. 299

Author(s):

Ida Rosnidah

Keyword(s):

Audit Quality ◽

Internal Audit ◽

Measurement Model ◽

Primary Data ◽

Private Companies ◽

Internal Auditor ◽

Internal Auditors ◽

State Enterprises

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work in inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

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An Examination of Internal Auditor Objectivity: In-House versus Outsourcing

Auditing A Journal of Practice & Theory ◽

10.2308/aud.2004.23.2.147 ◽

2004 ◽

Vol 23 (2) ◽

pp. 147-158 ◽

Cited By ~ 75

Author(s):

Sunita S. Ahlawat ◽

D. Jordan Lowe

Keyword(s):

Exploratory Study ◽

Internal Audit ◽

Accounting Firms ◽

Internal Auditor ◽

Internal Auditors ◽

Internal Audit Function ◽

Big 4 ◽

Client Advocacy

The internal audit function is evolving from its traditional oversight function to one that includes a wider spectrum of activities that add value to their organizations. In addition, economic pressures have forced many companies to consider outsourcing as an alternative. These ongoing changes have caused some concern regarding the potential lack of objectivity and independence for internal auditors. This exploratory study examines whether outsourcing of the internal audit function is susceptible to client advocacy vis-a`-vis in-house auditing, which itself may be sensitive to an employer advocacy Sixty-six practicing members of the Institute of Internal Auditors (IIA) completed a case study involving a corporate acquisition scenario. Of the 66 participants, 35 were from corporations (in-house), while the remaining 31 were from the Big 4 accounting firms (outsource). Advocacy was manipulated by asking participants to assume the role of internal auditor for either the buyer or the seller of a target division. Result s indicate that significant advocacy existed in the judgments of both in-house and outsource internal auditors. However, the extent of advocacy was less severe in the case of outsource auditors.

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Role of Internal Auditor in Dealing with Computer Networks Technology - Applied Study in Islamic Banks in Jordan

International Business Research ◽

10.5539/ibr.v10n6p259 ◽

2017 ◽

Vol 10 (6) ◽

pp. 259

Author(s):

Atallah Ahmad Alhosban ◽

Mohammed Al-Sharairi

Keyword(s):

Computer Networks ◽

Internal Audit ◽

Islamic Banks ◽

Internal Auditor ◽

Internal Auditors ◽

Applied Study ◽

The Impact ◽

First Time ◽

Physical Components

The aim of the study was to identify Role of internal auditor in dealing with computer networks technology - Applied study in Islamic banks in Jordan -. The objectives were to identify the role of the computer networks that are installed for the first time in addition to the role of the auditor in the physical components of computer networks and maintenance. The study community consists of internal auditors in Islamic banks or financial institutions, a total of 101 questionnaires were distributed and 89 questionnaires were retrieved for statistical analysis. A single sample test was used to test the hypotheses of the study. The arithmetic mean and the alpha test were used to find the internal consistency rate of the study sample. The most important results of the study: the presence of the impact of computer networks on the internal audit work environment both in the installation of the computer for the first time or provide the physical components of computer networks. The most important recommendations: The need to hold seminars and conferences using technology tools and their effects on the environment of internal auditing or external auditing or accounting environment in general.

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KUALITAS AUDIT MELALUI ANALISIS FAKTOR- FAKTOR INDEPENDENSI DAN PROFESIONALISME AUDIT INTERNAL

JURNAL AKUNTANSI ◽

10.37932/ja.v10i1.248 ◽

2021 ◽

Vol 10 (1) ◽

pp. 16-23

Author(s):

Ari Bramasto ◽

Sri Dewi Anggadini ◽

Asri Syahriani

Keyword(s):

Audit Quality ◽

Internal Audit ◽

Statistical Test ◽

Primary Data ◽

Financial Reports ◽

Internal Auditor ◽

Internal Auditors ◽

Verification Methods ◽

Data Collection Technique

ABSTRACTAudit quality is the accuracy of information reported by the auditor in accordance with the auditing standards used by the auditor including information on accounting violations in the company's financial reports, for that the role of the internal auditor is important for the sustainability of the company, where its role is to provide continuous supervision and assessment, the resulting audit quality depends of the independence and professionalism of the auditors themselves. This study aims to determine how much influence the independence of Internal Audit on audit quality and how much influence the professionalism of internal auditors on audit quality at PT Foximas Mandiri Bandung.The method used in this research is descriptive and verification methods. The population in this study were employees of PT Foximas Mandiri Bandung. Sampling was done using the Census Technique, with a sample of 26 respondents. The type of data used in this study is primary data. The data collection technique used statistical test modeling using the SPSS V.22 program.The results of this study indicate that: 1) The independence of the Internal Audit has an effect on audit quality, the internal auditors are free from pressure or managerial intervention and avoiding the use of unclear language in the audit report being the factor with the lowest gap, namely 9.23% 2) Professionalism of Internal Audit influence on audit quality, confidence in perophysical regulations is the factor with the lowest gap, namely 1.54% .

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Emergence of Futuristic HRM in Perspective of Human - Cobot’s Collaborative Functionality

International Journal of Engineering and Advanced Technology - Regular Issue ◽

10.35940/ijeat.e2763.0610521 ◽

2021 ◽

Vol 10 (5) ◽

pp. 292-296

Author(s):

Amit Saxena ◽

Abhay Saxena ◽

Rajeev Sharma ◽

Mukesh Parashar

Keyword(s):

Human Resource ◽

Paradigm Shift ◽

Industry 4.0 ◽

Smart Manufacturing ◽

Advanced Manufacturing ◽

Cognitive Computing ◽

Collaborative Robots ◽

The World ◽

Effective Role

Industry 4.0 buzzed out with a theme of “Smart Manufacturing for the Future”. With the advent of Industry 5.0, the world of technology is registering a paradigm shift from Customization to Personalization. Advanced Manufacturing, Cognitive Computing, AI, Robotics, Collaborative Robots, where all these technologies altogether introduces Industry 5.0 onto the stage. Cobot’s will be part of Human Resource Management. This Paper aims to visualize the Futuristic HRM and to understand the Collaborative Robots performance with Human HR’s. In this study, we had discussed the possible issues related to human-robot collective functionality from the organizational and HRM perspective. We had also suggested the effective role of HR and Cobot HR while dealing with the human and machine employees. We believe that the issues identified in this study will pave way for many upcoming organizational robotics research studies.

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The Effect of the Internal Audit Roles and Auditor Professionalism on Fraud Prevention

Studies in Media and Communication ◽

10.11114/smc.v9i2.5324 ◽

2021 ◽

Vol 9 (2) ◽

pp. 24

Author(s):

Ela Nurlaela ◽

Ratna Mappanyukki ◽

Dwi Asih Surjandari

Keyword(s):

Internal Audit ◽

Test Results ◽

Internal Auditor ◽

Fraud Prevention ◽

Internal Auditors ◽

Independent Variables ◽

Bank Employees ◽

Questionnaire Method ◽

Two Independent Variables

This research aimed to find the internal audit roles (X1) and the auditor professionalism (X2) at Fraud Prevention in NJC Bank in Kuningan Regency. Samples of this research were the NJC Bank employees. The data collection used in this research is the questionnaire method and the data processing used the SPSS program. The analysis results show that the role of the internal auditor has a significant effect on fraud prevention (H1), the auditor professionalism significantly affects fraud prevention (H2), and the test results simultaneously show that the two independent variables have a significant effect on fraud prevention. Supported the results of the implication of this analysis is to improve the roles of the internal auditors and the professionalism of auditor internal could increase fraud prevention.

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Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v20i2.740 ◽

2020 ◽

Vol 20 (2) ◽

Author(s):

Yessy Aryanti Lestari ◽

Yustrida Bernawati

Keyword(s):

Internal Audit ◽

Management Support ◽

Internal Auditor ◽

Internal Auditors ◽

Internal Audit Function ◽

And Gender

This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an independent appraiser help the company to minimize the occurrence of fraud. Therefore, optimizing its role is necessary to consider in preventing and detecting fraud. This role encourages the entity to make the internal audit function more effective. Aspects considered in creating an effective internal audit role are competence, size, independence, activities, management support for internal audit, and gender of CAE.

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Internal Audit and Fraud

Corporate Governance and Its Implications on Accounting and Finance - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-7998-4852-3.ch010 ◽

2021 ◽

pp. 216-229

Author(s):

Safa Chemingui

Keyword(s):

Internal Control ◽

Internal Audit ◽

Three Dimensions ◽

Fraud Triangle ◽

Internal Auditor ◽

Internal Auditors ◽

Internal Audit Function ◽

Third Dimension ◽

The One

The purpose of this chapter is to study the role of the internal audit function in detecting and preventing fraud. First, this chapter will determine the notion and types of fraud on the one hand and the fraud triangle that companies face and that internal auditors try to detect and address on the other hand. Second, a description of the notion of internal audit will be provided, along with the specificities of this function at the heart of companies. The procedure of internal control and the fundamental principles leading to its effectiveness will be identified. In this regard, the authors analysed the profile of internal auditor. Therefore, an internal audit function with competent staff would generate a good system of internal control and is able to maintain the internal audit's ability to detect fraud. Finally, the role of the internal auditor in preventing fraud is analysed with reference to three dimensions: The first dimension is preemptive. The second dimension is social and ethical. The third dimension is the practical dimension.

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THE EFFECT OF THE ROLE OF LEADERSHIP ON ORGANIZATIONAL CULTURE AND INTERNAL CONTROL EFFECTIVENESS

AFEBI Accounting Review ◽

10.47312/aar.v5i01.182 ◽

2020 ◽

Vol 5 (01) ◽

pp. 1

Author(s):

Francisca Devi Anita ◽

Dwi Setiawan

Keyword(s):

Organizational Culture ◽

Organizational Behavior ◽

Internal Control ◽

Unethical Behavior ◽

Internal Audit ◽

Internal Auditor ◽

Internal Auditors ◽

Control Effectiveness ◽

Main Factor

Good internal control can provide confidence that an organization can achieve its goals with ethical actions. The phenomenon that occurs at this time shows that organizational culture is the main factor causing the emergence of huge scandals that afflict an organization that can prevent the organization from achieving its objectives. Risk in culture occurs when the behavior of members of an organization is not in line with the behavior that the organization wants to instill, causing unethical behavior that can hinder the achievement of goals and influence internal control of the organization.At present, the organizational culture is an essential area within the scope of internal audit work. The role of the current internal auditor is expected to provide adequate assurance regarding one element of risk culture, namely the role of the leader (tone from the top) that has been carried out by following the values and ethics instilled by the organization. Leaders have a significant influence on the formation of culture and internal control systems in organizational units so that the role of internal auditors can provide confidence that the culture formed does not negatively affect overall organizational behavior becomes important.

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