The Professional Proficiency of Internal Audit Function of Bank Companies in Padang

Suri, Wahyuni Intan (2009) The Professional Proficiency of Internal Audit Function of Bank Companies in Padang. Other thesis, FAKULTAS EKONOMI.

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Abstract

According to Professional Standard of Internal Audit (IA), IA should be performed with proficiency and due professional care. Professional proficiency is the responsibility of internal audit department and each internal auditor. The research is aimed to describe the profile of intemal audit function in bank companies in Padang. The population of the research is all bank companies in Padang. Sample of this research are 11 bank companies. The research used judgmental sampling. Data collected is primary data through questionnaires that given to the respondent. The variables of this research are staffing, knowledge, skill and discipline of audit department and internal auditor, supervision, compliance with standards of conduct, human relation and communication, continuing education, and due professional care. Data is analyzed using descriptive analysis. The research find that, from bank companies that being sample all of its have criteria in selecting staff to conduct audit. Its entire have supervised the audit program. Its entire have complied with professional standard, all of its have continuing education program for their internal auditor and its entire have complied plan of annual audit. Generally, bank companies that being sampled in Padang have internal audit function and have focus to the professional proficiency of its department and its internal auditors.

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