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Title: Tantangan Implementasi Audit Internal Berbasis Risiko pada Perusahaan Galangan Kapal
Authors: Mongilala, Joshua Fanuel
Keywords: audit internal;manajemen risiko;risiko.
Issue Date: 22-Aug-2023
Abstract: In the current conditions there are many unexpected risks in business and non-business companies that can disrupt the achievement of company goals.The risks of the company, can make a loss and can even have an impact on not achieving a goal from the company. The risk-based internal audit method is very important in the current conditions for companies that have many unexpected risks.There are factors that hinder the implementation of risk-based internal audit at PT X, namely limited human resources, limited time owned by the internal audit unit, limited support from management to the internal audit unit, budget constraints, and the absence of a special unit or division for risk management. . The purpose of this research isidentify challenges in the implementation of risk-based internal audits including risk maturity assessment, audit task planning, and audit task implementation. This study uses a descriptive qualitative method, to explore the challenges of implementing a risk-based internal audit for preparedness and problems at PT X. Data collection was carried out by observation, namely observing working paper documents and how to carry out internal audit activities and interviews with key informants.The key informants in this study were the head of the internal auditor unit, the director and accounting manager of PT X. The results obtained from this study arethe internal audit process carried out by the internal audit unit at PT X, includes planning internal audit schedules and processes, conducting internal audits, reporting internal audit results, and taking action on findings. The stages in carrying out the internal audit implemented by the internal audit unit have fulfilled the stages set byInstitute of Internal Auditors, namely risk maturity assessment, audit task planning, and audit task implementation.
Appears in Collections:T2 - Master of Accounting

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