THE PROFESSIONAL PROFICIENCY OF INTERNAL AUDIT FUNCTION IN INSPECTORATE REGENCY/CITY IN WEST SUMATERA

YORIE, DESTIA YOLAND (2016) THE PROFESSIONAL PROFICIENCY OF INTERNAL AUDIT FUNCTION IN INSPECTORATE REGENCY/CITY IN WEST SUMATERA. Masters thesis, Universitas Andalas.

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Abstract

Internal audit function will be effective if it is support by the good quality of internal auditor. The good quality of internal auditor is internal auditor that having professional proficiency in operating internal audit function. various method can be conduct to known the level of internal auditor, some of them are through employee position method, level of ability and knowledge of internal auditor, internal auditor supervision, compliance to the standard, relationship and communication, continuing education and due professional care (Standards for the Professional Practice of Internal Auditing). General Inspectorate also have their own vigilance department to investigate matters relating to fraud, misappropriation etc. additionally, there are also periodic inspections. All these activity help government to ensure that all departments in government operations are running properly in the manner as to achieve its objectives. The statutory auditor depends upon the finding from these independent checks to evaluate the efficacy of internal control systems in the Inspectorate and plans the extent and nature of audit accordingly.

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