Nurliani, Syaripah (2007) ANALISIS PELAKSANAAN DAN PENGELOLAAN PEMERIKSAAN OPERASIONAL PADA PT. PLN (PERSERO)WILAYAH KALSEL DAN KALTENG. Other thesis, University of Muhammadiyah Malang.
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This research is a case study on the Internal Audit Unit. PLN (Persero) Region South Kalimantan and Central Kalimantan, with the title "Implementation Analysis and Operational Audit Management in PT. PLN (Persero) Region South Kalimantan and Central Kalimantan. " The purpose of this study is to investigate how the implementation of the operational audit performed by internal auditors PT. PLN (Persero) Region South Kalimantan and Central Kalimantan, and to find out how the management of operational checks are carried out Internal Audit Unit. PLN (Persero) Region South Kalimantan and Central Kalimantan. In this study, the authors use a qualitative analysis technique that is by describing the results of a study to compare with the theory relevant to the library so it will be concluded on the implementation and management of operational checks on PT. PLN (Persero) Region South Kalimantan and Central Kalimantan. Steps being taken is to analyze the implementation by looking at the stage of preparation, field testing, and delivery and follow-up. While analyzing penggelolaan by looking at the qualifications of internal auditors, the annual audit work plans, policies and guidelines are used, document management audit, as well as in quality control. Implementation Phase operational checks by internal auditors PT. PLN (Persero) Region South Kalimantan and Central Kalimantan has been carried out as steps on the standard internal examination. However, at this stage of preliminary examination, the internal auditor does not conduct preliminary surveys and field research with the research directly to the location of the auditee, but with a background review archive called buril examination. In its management, internal auditors are full employees of the company and they are more familiar with the company as a whole but less knowledge of the internal audit standards. The management of documents / records inspection has not managed a maximum because the Internal Audit Unit has not followed the policies determined by the company for any documents that are stored. In performance assessment, the Internal Audit Unit only do self assessment, which should have an assessment from external parties is necessary to ensure objectivity. With this, we recommend that the Internal Audit Unit is continually provide training and education equally to all staff of inspectors in order to improve staff understanding of the internal audit standards. In addition, the assessment of outside parties is needed for operational checks carried out can be really objective, for example, held every 3 years.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Zainul Afandi|
|Date Deposited:||27 Jun 2012 07:45|
|Last Modified:||27 Jun 2012 07:45|
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