Evaluation and Recommendation of the Implementing Internal and External Assessment (Standard 1300: Quality Assurance and Improvement Program) (Case Study in PT X) Suci Toviny Nur
University of Indonesia
Abstract
Chief Executive Audit has a responsibility to ensure the activity of internal audit comply with the International Professional Practices Framework (IPPF) and Code of Ethics. Chief Executive Audit should develop and maintain the evaluation activities under Quality Assurance and Improvement Program. The objective of this study was to determine the internal and external assessment can fulfill the quality standard of PT X’s internal audit department in accordance with the IIA Standard. This research used a descriptive comparative approach with the trend analysis research method from the study field. The result of this research shows that the implementing of internal and external assessment in PT X is used optimally as a quality assurance of Internal Audit Department under Standard 1300: Quality Assurance and Improvement Program. The internal and external assessment also used as evaluating tool to develop the competency of auditor internal for improvement program.
