Analisis penerapan audit intern berbasis risiko pada bank umum dalam audit perkreditan : studi kasus PT Bank Kecil Menengah (Persero) TBK

Deskripsi

This study discusses about implementation of risk-based internal audit in general banking system. Specifically, research object of implementation of risk-based internal audit is audit of credit. This research is qualitative research with case study design. The case study is implemented at PT Bank Kecil Menengah (Persero) Tbk (BKM). Result of research suggests that BKM need to upgrade, both the quality of audit and competency of its auditors; defend the internal control system; and support the professionalism and integrity of human resources involved in it, both auditee and auditors.Ada tabel