Kontribusi Audit Internal Terhadap Managemen Risiko

Sofyan Hadinata ()
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Sofyan Hadinata: UIN Sunan Kalijaga Yogyakarta

EkBis: Jurnal Ekonomi dan Bisnis, 2017, vol. 1, issue 1, 53-73

Abstract: Risks always exist in a business activity of an organization. Risks are closely related to the differences between the results and the expectations. Risk management focuses on the anticipatory actions by recognizing potential risks and influences. Risk management is part of the entity’s internal control in which the main responsibility is in the hand of the company manager or the entity. Internal auditor as the employee or the internal party has the duty to implement the risk management. Internal auditor conducts an audit process towards internal control and gives assurance in the process of risk management. The internal auditor who takes part in consultation role can assist the organization in identifying, evaluating, and implementing relevant risk management and risk control methodologies. Risk management procedures are identifying risks, constructing plans, and determining solutions. Some of the solutions are avoiding, minimizing, removing, or accepting the risks.

Keywords: Risk; Anticipatory; Internal Control (search for similar items in EconPapers)
JEL-codes: G32 M42 (search for similar items in EconPapers)
Date: 2017
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