Evaluasi Efektivitas Fungsi Audit Internal Perusahaan STUDI KASUS PADA PT PERTAMINA RU VI BALONGAN-INDRAMAYU
| Main Authors: | , PRIN FERINA SARI, , Taufikur Rahman, SE., MBA. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/132555/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=73090 |
Daftar Isi:
- This case study research is aimed to evaluate performance from internal audit function of PT Pertamina RU VI Balongan, and also to assess the effectiveness of that performance. Explanation, about how internal audit standard and audit process is exercised based on both internal and external regulations, is obtained through case study research to support the results. This research is as well to assess whether ongoing audit process has been adequate and effective. Data and research method used are obtained from semi-structured interview with auditors of PT Pertamina RU VI Balongan. After that, observation is done to observe audit process and entity�s internal documentation. Library research has supported the ongoing practice in real basis. Result shows that internal audit function of PT Pertamina RU VI Balongan has performed well and adequate. Audit process is done based on international standard and adequate for this entity to run the operation. However, there is still lacking points of the absence of external party�s review and staffing guide.