MAHARIA, SUCI CITRA
(2014)
The Role of Internal Auditors For Achieving an Effective Internal Control
(Case Study in Bank Nagari).
Other thesis, Universitas Andalas.
Abstract
ABSTRACT
This study is aimed to know about the function of internal audit, internal control, and
the role of internal auditor for achieving an effective internal control in Bank Nagari. The
writer using element of COSO Framework to review the internal control in Bank Nagari.
The methodology used in this research is descriptive case study in order to get clear
picture of the real situation in Bank Nagari. Both primary and secondary data is used, which
are gathered from interviews with related parties, documentation of Bank Nagari, and study
literatures that are related with the research.
The results found in Bank Nagari shows that the internal audit function and
implementation of internal control in Bank Nagari are effective. It seen from the position and
function of internal auditor, and implementation of COSO Framework in Bank Nagari.
Keywords : Internal Audit, Position and Function of Internal Auditor, Independence, COSO
Framework
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