Peran Normatif dan Lima Indikator Kualitas Audit Internal  

Oleh:

Hery

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 2 no. 1 (Mar. 2005), page 56-64.
Topik: audit; peran normatif; indikator kualitas; audit internal
Fulltext: hal 57-65.pdf (175.5KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Every middle and large companies needed the internal audit. It is very important for those companies to establish formally their internal audit department, included into the structure of organization. The internal audit will "filter" all operational and financial information which are still "crisscrossing" in the company. The internal audit should be performed by the high quality. This paper discusses the normative role (what should be done by internal auditor) and the five indicators of internal audit quality. The five indicators of internal audit quality are Overall Audit, The Increasing of Audittee's Performance, Barrier Solving, Prime Service, and Competency. This paper also discusses some efforts to upgrade internal audit image. Internal auditor should become proffessional, highly competent, skilled (expert) and improve continuously their insight as well as knowledge.

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