INTERNAL AUDIT FUNCTION SEBAGAI PENYEDIA “KENYAMANAN” KOMITE AUDIT

Debi Setyawati, Yustrida Bernawati

Abstract


ABSTRAK : Internal Audit Function sebagai Penyedia “Kenyamanan” Komite Audit. Penelitian ini menjelaskan makna “kenyamanan” dalam perspektif internal audit function (IAF) dengan komite audit. Metode yang digunakan adalah studi literatur pada sejumlah jurnal bereputasi. Penelitian ini menemukan bahwa keefektifan IAF memberikan jaminan peningkatan pengendalian internal serta peningkatan kenyamanan yang signifikan untuk komite audit. Pengetahuan unik, pertemuan interpersonal rutin, dan kolaborasi korporatif antara auditor internal dengan auditor eksternal juga mampu meningkatkan kenyamanan komite audit. Beberapa manfaat lainnya juga dihasilkan dari kerjasama IAF dengan komite audit untuk menambah kenyamanan.

 

ABSTRACT: Internal Audit Function as a "Convenience" Provider for Audit Committee. This study explained the meaning of "comfort" in the perspective of the internal audit function (IAF) with the audit committee. The method used was a literature study in a number of reputable journals. This study found that the effectiveness of the IAF provides a guarantee of increased internal control as well as a significant increase in comfort for the audit committee. Unique knowledge, regular interpersonal meetings, and corporate collaboration between internal and external auditors were also able to increase the comfort of the audit committee. Several other benefits also resulted in added convenience.


Keywords


audit internal; komite audit; tata kelola perusahaan



DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.38

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