The Risk-Based Audit Program Design for Export Activities at PT. PAMAS Indonesia: New Normal Preparation

Dyna Rachmawati (), Gabriella Diana Prasetio, Hendra Wijaya, Tineke Wehartaty, Shanti and Mudjilah Rahayu
Additional contact information
Dyna Rachmawati: Universitas Katolik Widya Mandala Surabaya, Faculty of Business
Gabriella Diana Prasetio: Universitas Katolik Widya Mandala Surabaya, Faculty of Business
Hendra Wijaya: Universitas Katolik Widya Mandala Surabaya, Faculty of Business
Tineke Wehartaty: Universitas Katolik Widya Mandala Surabaya, Faculty of Business
Shanti: Universitas Katolik Widya Mandala Surabaya, Faculty of Business
Mudjilah Rahayu: Universitas Katolik Widya Mandala Surabaya, Faculty of Business

A chapter in Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022), 2023, pp 708-719 from Springer

Abstract: Abstract This study aims to design a risk-based audit program for export activities and the consequences of VAT to help PT. Pamas Indonesia in preparing for the post-covid activities. This study uses a qualitative approach with a case study method. The case faced by PT. Pamas Indonesia is to identify the risk of a decline in export activities caused by the covid pandemic. The internal audit activity conducted by PT. Pamas Indonesia now is still not risk-based. Therefore, this study seeks to design a risk-based audit program, especially for export activities and the consequences of VAT. The results of this study indicate, first, that there are six risks that should be prioritized by PT. Pamas Indonesia. Those six risks have a 5 and 4 scale considered as very high and high. Second, there are 10 risks that have low and very low risks. These 10 risks could be ignored by management. And finally, the design of a risk-based export and VAT audit program can assist internal auditors in providing information as a warning to management to reduce the negative impact of business risks.

Keywords: Risk-Based Audit Program; Export; VAT (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-076-3_54

Ordering information: This item can be ordered from
http://www.springer.com/9789464630763

DOI: 10.2991/978-94-6463-076-3_54

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().