Analisis “3E”' Sumber Daya Auditor Internal

  • Budianto T. Universitas Katolik Widya Mandala
DOI: https://doi.org/10.37477/bip.v1i2.121
Keywords: inhouse, outsource, objective, assurance

Abstract

Fungsi auditor internal dalam suatu perusahaan adalah diharapkan dapat memberikan peningkatan kinerja perusahaan sebagai modal penting untuk bersaing. Temuan-temuan auditor internal sangat berguna bagi kepentingan manajemen di dalam melakukan perbaikan-perbaikan di masa mendatang. Internal audit is an assurance function that primarily provides an independent and objective opinion to the organization on the degree to which the internal control environment supports the achievement of the organization's objectives. Dilema yang terjadi berkaitan dengan auditor internal adalah siapa yang lebih baik melakukan pekerjaan auditor internal, pihak dalam perusahaan (inhouse) ataukah pihak dari luar perusahaan (outsource). Adanya pilihan untuk mempertimbangkan penggunaan jasa internal sendiri maupun jasa eksternal terhadap audit internal ini kemungkinan dapat menimbulkan permasalahan baru khususnya untuk penyedia jasa ekstemal dalam menjalankan peranan dan tugasnya apakah dapat dilaksanaakan secara efektif.

Published
2009-07-31
How to Cite
T., B. (2009). Analisis “3E”’ Sumber Daya Auditor Internal. BIP’s JURNAL BISNIS PERSPEKTIF, 1(2), Hal 59 - 65. https://doi.org/10.37477/bip.v1i2.121
Issue
Vol. 1 No. 2 (2009): Juli
Section
Articles

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