Evaluasi Efektivitas Fungsi Audit Internal Perusahaan STUDI KASUS PADA PT PERTAMINA RU VI BALONGAN-INDRAMAYU
This case study research is aimed to evaluate performance from internal audit function of PT Pertamina RU VI Balongan, and also to assess the effectiveness of that performance. Explanation, about how internal audit standard and audit process is exercised based on both internal and external regulatio...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
|
| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/132555/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73090 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | This case study research is aimed to evaluate performance from internal audit
function of PT Pertamina RU VI Balongan, and also to assess the effectiveness of that
performance. Explanation, about how internal audit standard and audit process is
exercised based on both internal and external regulations, is obtained through case
study research to support the results. This research is as well to assess whether ongoing
audit process has been adequate and effective.
Data and research method used are obtained from semi-structured interview
with auditors of PT Pertamina RU VI Balongan. After that, observation is done to
observe audit process and entity�s internal documentation. Library research has
supported the ongoing practice in real basis.
Result shows that internal audit function of PT Pertamina RU VI Balongan has
performed well and adequate. Audit process is done based on international standard
and adequate for this entity to run the operation. However, there is still lacking points
of the absence of external party�s review and staffing guide. |
|---|