Nurfiani, Sarah Erlinda (2017) The Implementation of Risk Based Audit in PT. Pupuk Kalimantan Timur. Sarjana thesis, Universitas Brawijaya.
Abstract
Audit berbasis risiko semakin memegang peranan penting dalam beberapa tahun terakhir. Akhir-akhir ini, risk based audit telah dianggap sebagai metode yang efektif untuk lingkungan bisnis yang selalu berubah. Tujuan dari penelitian ini adalah untuk mengetahui penerapan audit berbasis risiko pada PT. Pupuk Kalimantan Timur, juga kelemahan dan kekuatannya. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Oleh karena itu, pegangan dalam penelitian ini adalah interpretasi penulis. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Penerapan audit berbasis risiko di PT. Pupuk Kalimantan Timur dimulai dengan penyusunan program kerja pengawasan tahunan, audit pendahuluan, audit, dan laporan hasil audit. Hasil penelitian menunjukkan bahwa audit berbasis risiko sudah diimplementasikan dengan baik, meskipun ada beberapa aspek yang harus diperbaiki. Kelemahan audit berbasis risiko adalah auditnya masih bergantung kepada manajemen risiko. Sementara kelebihan risk based audit adalah audit menjadi lebih berfokus kepada permasalahan di unit kerja.
English Abstract
Risk based audit has been gaining importance in recent years. Lately, risk based audit has been consider as an effective method to the business environment that always changing. The objective of this research is to know the implementation of risk based audit in PT. Pupuk Kalimantan Timur, likewise the weakness and strength. Qualitative method was used in this research. Therefore, the guidance in this research is the author's interpretation. Data collection method used in this research are interview and documentation. The implementation of risk based audit in PT. Pupuk Kalimantan Timur started with the production of audit plan, preliminary audit, auditing, and the audit report. The results indicated that risk based audit has been implemented well, although there are some aspects needs to be improved. The weakness of risk based audit is that the audit still depends on the risk management. While the strength of risk based audit is the audit were more focused on the work unit issues.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/397/051708871 |
| Uncontrolled Keywords: | audit berbasis risiko, audit, manajemen risiko |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 19 Sep 2017 07:46 |
| Last Modified: | 24 Oct 2020 10:23 |
| URI: | http://repository.ub.ac.id/id/eprint/2728 |
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