Penulis : Jocelin Go

Fakultas : Ekonomi Dan Bisnis

Program Studi : Internal Audit
IPK : 4.00
Pembimbing I : Drs. Andry Irwanto, MBA., Ak.
Pembimbing II :

Efektifitas Penerapan Risk Based Internal Audit Untuk Meningkatkan

Kualitas Manajemen Risiko (Studi Kasus Pada PT. "X" di Gresik).
Abstrak :
The role of internal auditor in a company has become more important as consultant and assurance. It is the
background for the shifting of audit internal approach to the risk-based internal audit approach.
Risk-based internal audit approach is based on the risk profile of company, to develop the audit planning.
Risk-based internal audit approach ranks the risk from the highest to the lowest, and conduct audit to the
high risks as the priority. Thus, available audit resources can be used more efficient and effective.
Coordination between internal audit function, risk management division, and business unit is an important
thing for the implementation of risk-based internal audit approach.
The object of this research is PT 'X' in Gresik. PT 'X' is a company which has business in fertilizer industry.
PT 'X' has had the risk management division since 2004, that is exclusively manage the risks. Internal audit
function of PT 'X' has started to implement the risk-based internal audit approach since 2009. As a
company which has business in the national fertilizer industry, PT 'X' produces many types of fertilizers to
fulfill the needs from all people in Indonesia. PT 'X' supplies the subsidy fertilizers and the non-subsidy
fertilizers to many regions in Indonesia. Thus, PT 'X' has a long distribution chain. The business risk of
marketing and distribution activities became the scope of this research.
The type of this research is a qualitative explanatory research. This research is about searching for the
explanation whether effective implementation of risk-based internal audit approach can improve the quality
of the risk management, especially marketing and distribution risks in PT 'X'. Data used by the writer are
from internal sources, including primary and secondary data. Primary data that were collected are the
interview results. Secondary data included the audit documents and related documents. Data collected
procedures are by the interview and documentation.
The results from this research, especially for the risks of marketing and distribution activities, are internal
audit function has conducted its consultant role effectively. Internal audit function gave many
recommendations for the evaluation and improvement for the business unit. However, assurance role has
not conducted effectively. As the results, the loss and risks still occur. Implementation of the risk-based
internal audit approach in general for the two risks which became the scope of this research, has not
optimal giving the value added for the improvement of risk management qualities for the related business
unit.

Keyword :
consultant, assurance, risks, risk-based internal audit approach, risk profile, risk management, internal
audit function, risk management division, business unit

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