Buku Ajar Pengauditan Internal
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Published:
Sep 22, 2021
Keywords:
Buku Ajar, Pengauditan, Pengauditan Internal
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Abstract
Puji syukur kami panjatkan kehadirat Allah SWT, atas rahmat dan karunia-Nya Buku Ajar Pengauditan Internal dapat diselesaikan dengan baik dan tanpa halangan yang berarti. Shalawat dan salam selalu kami sampaikan kepada junjungan Nabi Muhammad SAW.
Tim penulis mengucapkan terimakasih kepada:
1. Wisnu Panggah , Phd., Dekan Fakultas Ekonomi Bisnis, Sosial Politik dan Hukum yang memberikan arahan dan motivasi kepada penulis dalam menyelesaikan buku ajar ini.
2. Wiwit Haryanto, SE.,M.Si Kaprodi Akuntansi yang telah memberikan dukungan untuk menyusun buku ajar ini.
3. Rekan-rekan dosen pengampu Mata Kuliah Pengauditan Internal di prodi akuntansi yang telah berbagi pengalaman dalam mengampu mata kuliah tersebut.
Saran dan kritik sangat penulis harapkan untuk mewujudkan buku ajar Berpikir Analisis melalui Fluida yang lebih baik dan tentunya sesuai dengan amanat peraturan yang berlaku.
Terimakasih.
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How to Cite
Nurasik, & Dewi, S. R. (2021). Buku Ajar Pengauditan Internal. Umsida Press, 1-379. https://doi.org/10.21070/2020/978-623-6833-56-8
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Section
Buku Ajar
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain copyright and grant the Umsida Press right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this platform.
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Witzany, A. (2016). Voice of the Customer Stakeholders ’ Messages for Internal Audit.
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AICPA. (2016). The American Institute of Certified Public
Accountants (AICPA). About the AICPA dapat diunduh www.aicpa.org ›.
Anderson, D. (2016). Relationships and Risk Insights from Stakeholders in North America.
Asosiasi Auditor Intern Pemerintah Indonesia. (2010). Pedoman Perencanaan Audit Berbasis Risiko Auditor Intern Pemerintah Indonesia.
Asosiasi Auditor Intern Pemerintah Indonesia. (2018). Pedoman Perencanaan Audit Berbasis Risiko Auditor Intern Pemerintah Indonesia.
Audit Universe. (2018). Copy of Audit Universe and Risk Assessment Tool.
Auditor Internal. (2019). Audit universeAuditors. (October), 1–6.
Auditors, I. (2017). Standar internasional praktik profesional audit internal (standar).
Barr-pulliam, D. (2016). Engaging Third Parties for Internal Audit Activities.
BDO. (2015). Establishing An Effective Internal Audit Function. (October).
COSO. (2017a). Enterprise Risk Management Applying enterprise risk management to environmental , social and governancerelated risks.
COSO. (2017b). Enterprise Risk Management Framework : Integrating with Strategy and Performance COSO ’ s Fundamental Principle. 1–32. COSO Internal Control. (2013). Integrated Framework Principles. 364 2013.
Deloach, J., & Hjelm, C. L. (2016). Six Audit Committee Imperatives Enabling Internal Audit to Make a Difference.
Fraud Examiner Manual. (2012). Pengumpulan dan evaluasi bukti.
Gultom, J. (2018). Agility Dapat diunduh https://jonnygultom.wordpress.com /2018/07/28/agility/. Gultom, J. (2019a). Fraud Risk Assessement. Dapat diunduh pada https://jonnygultom.wordpress.com/2019/08/11/fraudrisk- assessment/. Gultom, J. (2019b). Risk Culture. Dapat diunduh https://jonnygultom. wordpress.com /2019/10/20/riskculture/. Hardiwinoto. (2014). Bukti Audit. Dapat diunduh pada http://hardiwinoto.com/bukti-audit/. Henning Kagermann, at all. (2008). Internal Audit Handbook.
Springer-Verlag Berlin Heidelberg. Http://mercubuana.ac.id. (2018). Sejarah, perkembangan dan gambaran umum “IA” dapat diunduh pada http://mercubuana.ac.id/files/ AuditInternalI/AUDIT%20INTERNAL%20TM%201-ok.pdf. http://yukbelajaraudit.blogspot.com/. (2014). SAMPLING AUDIT. Retrieved from http://yukbelajaraudit.blogspot.com/2014/08/samplingaudit. html
https://jonnygultom.wordpress.com. (2016).
https://jonnygultom.wordpress.com/2016/03/19/failures/.
https://jonnygultom.wordpress.com. (2019).
https://jonnygultom.wordpress.com/2019/10/20/riskculture/. 365
https://na.theiia.org. (2018). https://na.theiia.org/standardsguidance/ recommended-guidance/practice-guides/Pages/ Engagement-Planning-Assessing-Fraud-Risks.aspx.
IIA. (2018). Internal Audit Competencies. Retrieved from https://iia.no/wp-content/uploads/2018/06/2018-Global- KB-Internal-Audit-Competencies.pdf
IIARF. (2009). Internal Audit Capability Model (IA-CM): For the Public sector, 2009.
Jusup, A. H. (2001). Sampling Audit dalam Konsep Dasar. 1–33. Kagermann, H. (2008). Internal Audit Handbook. Springer-Verlag Berlin Heidelberg.
Kinney, W., Weber, C., Busch, J., & Eckes, P. (2008). Internal Audit Handbook.
Loughlin, C. J. O. (2016). Internal Audit Quality Assurance and Improvement A Call to Action.
Moeller, R. R. (2007). COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework.
Copyright © 2007 John Wiley & Sons. Reprinted with the permission of John Wiley & Sons.
Moeller.R.R. R. R. (2016). Brink’s Modern Internal Auditing Eighth Edition A Common Body of Knowledge Published by John Wiley & Sons, Inc., Hoboken, New Jersey.
Rittenberg, L. E. (2015a). Ethics and Pressure.
Rittenberg, L. E. (2015b). Ethics and Pressure, The IIA Research Foundations.
Rittenberg, L. E. (2015c). Interacting with Audit Committees The Way Forward for Internal Audit.
Rose, J. (2015). The Top 7 Skills AUDITOR KEPALAs Want Building the Right Mix of Talent for Your Organization. 366
Sarbanes. (2002). Sarbanes-Oxley Act of 2002. Corporate responsibility.
Sarbanes. (2010a). Amendments to the Act. made by the Dodd- Frank Wall Street Reform and Consumer Protection Act (July 21, 2010). Sarbanes. (2010b). Sarbanes-Oxley Act (SOx) Bagian 404.
Stafford, V. H., & Thor, M. (2016). Achieving Excellence in Assurance , Strategic Risk Insights , and More Viewpoints From Financial Services Stakeholders.
The Institute of Auditor internal . (2017). Piagam Audit Internal, dapat diunduh pada na.theiia.org › translations › PP-The- Internal-Audit-Charter-Indonesian. The Institute of Auditor internal s. (2016). Standar Internasional Untuk Praktek Profesional Auditing Internal.
Tsintzas, E. (2016). Lifelong Learning for Auditor internal s.
Bailey, J. A. (2015). Looking to the Future for Internal Audit Standards.
Witzany, A. (2016). Voice of the Customer Stakeholders ’ Messages for Internal Audit.
www.bca.co.id. (2018). www.bca.co.id › tentang-bca › old-tatakelola- perusahaan › media.