Analisis Faktor – Faktor yang Mempengaruhi Kualitas Hasil Kerja Auditor Internal

Abstract

Internal audit is a challenging and important role that helps organizations succeed, because auditors are at the forefront of strengthening the company's internal management. The author's final assignment practice was carried out at the North Sumatra Province Inspectorate Office, Planning, Evaluation and Reporting Section. As the task of the Provincial Inspectorate is to prepare and implement regional policies in the field of Supervision of Provincial and Regency City government affairs. The objectives of this final assignment are (1) to find out the work duties of the internal auditors of the North Sumatra Provincial Directorate organization; (2) to determine the factors that encourage the quality of the work of the internal auditor organization of the North Sumatra Provincial Directorate. The practical method for this final assignment is by conducting literature studies and observations through interviews. The results of the writing practice are asfollows: (1) The duties of the internal auditor from the Inspectorate of North Sumatra Province are to search for initial information regarding the part to be audited (auditee), review documents and other requirements relating to the auditee, prepare the annual audit program and schedule carrying out a detailed audit,creating a list of audit questions (audit check list), carrying out a comprehensive system inspection, collecting and analyzing sufficient and relevant audit evidence, reporting audit findings or problems discovered during the internal audit, and monitoring the follow-up to the results of the internal audit until declared complete. (2) The factors that can support the quality of the work of the North Sumatra Province inspectorate's internal auditors are adequate expertise and