scholarly journals RESUME ANALISIS DAN PERANCANGAN APLIKASI SISTEM INFORMASI AUDIT MUTU INTERNAL DAN DOKUMENTASI PENJAMINAN MUTU PERGURUAN TINGGI

2020 ◽  
Author(s):  
Ayu Yulia Safitri
Keyword(s):  
Internal Audit ◽  
Paper List

AbstractPerkembangan teknologi yang sangat pesat memberikan nilai lebih bagi perguruan tinggi untuk meningkatkan keamanan dan kemudahan dalam menyimpan informasi. Teknologi tidak hanya menggunakan data sistem informasi secara umum, tetapi juga membantu dalam proses audit internal. Perguruan tinggi dan pendidikan saat ini memerlukan penjamin mutu guna memastikan mutu pendidikan. Penerapan sistem penjaminan mutu yang sudah berjalan memerlukan proses audit internal guna memastikan proses mutu tetap berjalan. Internal audit memiliki peran penting dalam suatu manajemen, dimana pelaksanaan audit internal dilakukan dengan form-form audit dalam bentuk kertas maupun secara elektronik. Sehingga permasalahan di atas membutuhkan alat bantu dengan sedikit melakukan isian dan secara otomatis sistem akan menyalin semua kode yang sama berbasis paper list, mengolah dalam bentuk file presentasi (grafik), analisis data dan lainnya. Auditor dapat menambahkan atau mengurangi data dengan pengisian langsung pada menu klausa pertanyaan. Selain itu, auditor dapat langsung memberikan catatan temuan serta kapan departemen atau unit kerja dapat memberikan tanggapan terhadap temuan itu untuk diselesaikan dari segi manajemen historikal hasil audit yang akurat dan tersaji secara cepat, serta dapat dibandingkan antara hasil audit setiap departemen, setiap klausul maupun atas waktu. Hasil audit juga menyajikan performance setiap departemen dalam bentuk angka (ukuran kuantitatif). Selain itu, perangkat lunak dapat menyajikan record audit per auditor untuk membantu evaluasi, dan meningkatkan kompetensi auditor.Kata kunci: auditor internal, penjamin mutu, paper list, manajemen historikal, record audit.

Peran Pengawasan Internal Dalam Menghindari Kutukan Sumber Daya Alam

Liquidity ◽  
2016 ◽  
Vol 5 (1) ◽  
pp. 1-9
Author(s):  
Andilo Tohom
Keyword(s):  
Natural Resources ◽  
Internal Audit ◽  
Rent Seeking ◽  
Rich Country ◽  
Literature Study ◽  
Indonesian Government ◽  
The World ◽  
Policies And Programs ◽  
The Right

Indonesia is one of many countries in the world so called resource-rich country. Natural resources abundance needs to be managed in the right way in order to avoid dutch diseases and resources curses. These two phenomena generally happened in the country, which has abundant natural resources. Learned from Norwegian experiences, Indonesian Government need to focus its policy to prevent rent seeking activities. The literature study presented in this paper is aimed to provide important insight for government entities in focusing their policies and programs to avoid resources curse. From the internal audit perspective, this study is expected to improve internal audit’s role in assurance and consulting.

Performancemessung für Internal Audit mittels einer Balanced Scorecard

Controlling ◽  
2003 ◽  
Vol 15 (5) ◽  
pp. 235-244 ◽  
Author(s):  
Lorenz Zwingmann ◽  
Patrick Dieninghoff ◽  
Jörn Meyer
Keyword(s):  
Balanced Scorecard ◽  
Internal Audit

WAYS TO IMPROVE INTERNAL AUDIT OF PAYMENTS TO EMPLOYEES

2017 ◽  
Author(s):  
Natalia Ivanova ◽  
◽  
Svitlana Mykhailovyna ◽  
Olena Matros ◽  
◽  
...  
Keyword(s):  
Labor Productivity ◽  
Information Technologies ◽  
Internal Audit ◽  
Employee Benefits ◽  
Actual State ◽  
High Quality ◽  
Employee Benefit ◽  
Productivity Indicators ◽  
State Of Affairs ◽  
Practical Recommendations

There is no doubt that the issues of improving the methodological foundations of internal audit of payments to employees in the context of increased competition in all areas of business, the introduction of modern information technologies in the accounting process are relevant. Salaries are not only a source that ensures the life of employees, but their growth affects the increase in labor productivity and profit of the enterprise. Internal audit allows to ensure high-quality accounting of payments to employees, which is important in determining labor productivity indicators and ways to improve it. The purpose of the article is to substantiate the theoretical and methodological basis with the development of practical recommendations for improving the methodology of internal audit of employee benefits in order to improve the detailed audit content. It has been established that in order to ensure the correct and high-quality organization of internal audit, it is advisable to provide for the establishment of the internal audit service as a separate subdivision, providing the necessary number of accountants and auditors in the staff. The methodology of the internal audit of payroll has been improved in order to provide a detailed explanation of the content of the audit. The main objects of the internal audit of employee benefit calculations have been singled out. The sequence of the employee benefit calculations audit was determined. The internal auditor's working documents were formed: A statement of selective verification of vacation pay accrual and a Statement of violations revealed during the audit of employee benefit calculations. Using new changes and suggestions will allow the company’s internal audit service to cover all aspects of accounting and reporting on employee benefits. Preparation results of the internal audit of payments to employees in the form of proposed working documents will ensure that the results of the audit correspond to the actual state of Affairs at the enterprise and ensure the availability of information during the next audit. Prospects for further research should be carried out in the direction of developing a regulatory framework for internal audit, taking into account industry specifics affecting the economic activity of the enterprise.

Effect of Financial Control Mechanisms on Performance of Income Generating Units in Selected Public Universities in Kenya

2019 ◽  
Vol 3 (V) ◽  
pp. 286-304
Author(s):  
Shadrack Musunkui Towett ◽  
Isaac Naibei ◽  
Williter Rop
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
Public Universities ◽  
Management Strategies ◽  
Internal Audit ◽  
Simple Random Sampling ◽  
Target Population ◽  
Control Measures ◽  
Financial Control ◽  
Control Mechanisms

In an attempt to bridge the gap between the budgetary allocations and actual expenditures most universities have started income generating units with the aim of boosting their operational expenses. Whereas there is the potential of the use of Income Generating Units (IGUs) to generate additional funds, most universities still experience challenges in full implementation and realization of the revenue goal. This study therefore sought to determine the financial control mechanisms affecting performance of income generating units among selected public universities. The study sought to determine the effect of internal controls, credit policies, financial risk management and internal audit on performance of income generating units in selected universities. Targeted population was all the 290 employees in the IGU departments of selected public universities. The respondents were sampled using simple random sampling so as to enable equal representation of the target population without any biasness. Data collection was done using the questionnaire to ensure sufficient data was collected from the respondents. Descriptive statistics assisted in the determination of respondent’s views and opinions on every variable. Qualitative data was analysed using content analysis into meaningful, precise and comprehensive statements and presented in quotations. Data analysis was done using SPSS version 21 and data presented in form of figures and tables. The study ensured that all ethical considerations were considered by the study. The findings were that most employed Income Generating Units in Public Universities were Collection of rental fees, Evening and executive programs and Trainings of both short and long courses while the least was established to be Sales of memorabilia and books. All the financial control mechanism investigated namely internal audit, internal control measures, risk management strategies and credit policies had large extents of adoption in the selected universities. The results of the regression analysis showed that the financial control mechanisms investigated had a significant positive relationship on performance of the IGUs. Specifically, 47% of the variation of the performance of IGUs was established to be explained by the studied factors. The study concluded that the performance of the IGUs among the selected public universities was largely accounted for by the implemented financial control measures. Therefore effective financial control mechanisms is concluded to lead to better IGU performance whereas shortcomings in the financial control mechanisms is concluded to lead to diminished returns in the IGUs. The study recommended that the management in charge of the IGU department in the public universities to prioritize the formulation, implementation and monitoring of financial control mechanisms in the IGUs. To facilitate effective financial controls, the study recommended that the management especially those in the audit section to conduct regular checks and inspections on the IGUs. Additionally, frequent reforms were recommended to address the shortcomings experienced in integrating financial control measures in IGUs.

A INSTITUCIONALIZAÇÃO DA ATIVIDADE DE AUDITORIA INTERNA NO PODER EXECUTIVO FEDERAL

2018 ◽  
Vol 10 (16) ◽  
pp. 36
Author(s):  
Leonardo Lins Camara Marinho ◽  
Antônio Francisco De Almeida da Silva Junior
Keyword(s):  
Public Sector ◽  
Internal Audit ◽  
The Public

A atividade de auditoria interna exercida pela Secretaria Federal de Controle Interno (SFC), que exerce a função de órgão central do Sistema de Controle Interno do Poder Executivo Federal (Scipef), pode estar sujeita a uma baixa padronização e depender fortemente de iniciativas e da motivação pessoal de seus auditores. Considerando o papel fundamental exercido pelas auditorias internas no fortalecimento dos processos de governança das organizações, a presente pesquisa se propôs a investigar a função desse tipo de auditoria no âmbito do Executivo Federal brasileiro, analisando se o nível de capacidade em que se encontra indica a institucionalização e a aplicação uniforme de suas práticas. Diante disso, formulou-se a seguinte questão de pesquisa: o nível de capacidade da atividade de auditoria interna (AAI) exercida pelo Órgão Central do Sistema de Controle Interno do Poder Executivo Federal, a partir da aplicação do Internal Audit Capability Model for the Public Sector (IA-CM), indica a institucionalização e aplicação uniforme de suas práticas? Trata-se de uma pesquisa qualitativa, de natureza exploratória. A coleta de dados foi realizada por meio de entrevistas semiestruturadas e de revisão documental. Os resultados indicam que a aplicação do Modelo permite a identificação de pontos de melhoria nos processos de auditoria interna atualmente desenvolvidos pela SFC. Ademais, verificou-se que a AAI exercida por esse Órgão não alcançou o nível de capacidade 2, ou seja, áreas de processos principais de auditoria interna previstas pelo Instituto dos Auditores Internos não são implementadas, ou são executadas, mas não estão institucionalizadas ou inseridas na cultura do Órgão.Palavras-chave: Auditoria interna governamental. Governança. Gerenciamento de riscos. Modelos de maturidade.

CURRENT STATE OF REGULATION OF INTERNAL FINANCIAL CONTROL AND INTERNAL FINANCIAL AUDIT IN THE BUDGET SECTOR

2020 ◽  
Vol 1 (9) ◽  
pp. 119-124
Author(s):  
D. R. GINIYATULLINA ◽  
◽  
◽  
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Regulatory Framework ◽  
International Standards ◽  
Financial Control ◽  
Budget Process ◽  
Federal Law ◽  
Government Sector ◽  
General Government ◽  
Financial Audit

Since 2013, there has been an active transformation of the regulatory framework related to the implementation of international standards of internal audit in Russian practice, which regulates the organization and implementation of internal financial control and internal financial audit in the general government sector. However, the regulatory framework is constantly undergoing changes that are associated with the need to take into account the specifics of the functioning of these organizations. Particular attention is paid to the development of the methodological foundations of internal financial control and audit on the basis of amendments made by the Federal Law of July 26.07.2019, 199-FZ to the Budget Code of the Russian Federation. In particular, internal financial control was removed from the budgetary powers of participants in the budget process. When these changes were implemented, a lot of questions arose, such as the exclusion of internal financial control as a separate budgetary authority means that this type of control can be omitted, journals and internal control cards are not kept.

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