Pengaruh Risk Assessment Audit Terhadap Audit Report Rating Pada Perusahaan

Abstract

Activities such as risk analysis activities using information available systematically to determine how often an event is likely to occur and have an impact. Phenomena occurring in the implementation of PBI Bank No. 5/8 / PBI / 2003. The factors that determine the risk assessment does not always happen the results can be evaluated so that a risk assessment of Internal auditors do not match the actual risk. Problems are expected researchers to know is there any effect of the audit on the Audit Risk Assessment Report Rating In Company. The results of research and discussion: Implementation of Risk Assessment Audit not maximized because in companies's internal audit paradigm shift, Expectations of the role of management assurance and consulting function that is independent and objective to support the achievement of organizational goals, faced with the limitations of available resources. Audit Report Rating has been done but their raw size of the risk rating of all parameters not yet. Based on the results of hypothesis testing be obtained F count of 0.987 this means there is no Influence on Audit Risk Assessment to Audit Report Rating In Company