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Potensi Penerapan Perencanaan Audit Berbasis Risiko Dikaitkan Dengan Three Lines Model Pada Rsud Blud (Studi Kasus Di RSUD ABC)
Based on the Minister of Home Affairs Regulation Number 79 of 2018 concerning Regional Public Service Bodies (BLUD), Public Hospitals in the form of BLUDs are required to have an Internal Audit Function (IAF). The risk-based audit planning approach (RBAP) is the key to the success of the Internal Audit function. However, there are no guidelines and implementations of a risk based audit plan in the ABC Hospital. In addition, several IAF members have dual duties as first-line health workers in the hospital. This study aims to analyze the potential application of the Risk Based Audit Plan (RBAP) concept and its safeguards associated with the Three Lines Model (TLM) concept through a case study on ABC Hospital. ABC Hospital is one of the public hospitals that has been in the form of a BLUD since 2010. The research method used is descriptive qualitative analysis with a case study approach with instruments namely document review, separate interviews, and joint interviews. The results of the study show that the RBAP concept is very relevant to be applied along with strengthening internal controls (safeguard). SPI RSUD can use a simple risk assessment method, namely risk factors in the preparation of PABR.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| T 055/21 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Hospital Internal audit Three lines model Risk based audit plan |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xii, 69 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |