The Implementation of Risk-Based Audit by The Internal Auditor at PT. Perkebunan Nusantara IV (Persero)

Wardhiani, Dolina Hesty (2008) The Implementation of Risk-Based Audit by The Internal Auditor at PT. Perkebunan Nusantara IV (Persero). Other thesis, FAKULTAS EKONOMI.

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Abstract

The aim of this research is to examine tle implementation of risk-based audit approach that conducted by the internal auditor at PT. Perkebunan Nusantara IV (Persero). The shifted of internal auditing focus and the development of risk management had cause the development in internal audit approach; it is call risk-based internal audit approach. PT Perkebunan Nusantara IV (Persero) as the one of State - Owned Enterprises (SOE) in North Sumatera realizes that application of risk-based audit approach becomes one factor that supports the development of the company. This research analyzes three aspects in PTPN IV; they are risk assessment, the process of audit and standardization of internal audit personnel. This research shows that risk-based audit in PTPN IV is in the process to be performed and the guideline of risk management is still in process to be developed. The limitations of human resources in internal audit unit can be minimized by improving the quality of human resources that are currently available. Therefore, all of the staffs will have similar knowledge and understanding regarding risk-based internal audit approach.

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