Analysis of the Impact of Covid-19 on the Implementation of Internal Audit Procedures in Indonesia
DOI:
https://doi.org/10.32486/aksi.v7i1.234Abstract
Currently the world is under heavy pressure due to the outbreak of the covid-19 virus. The WFH policy for employees also has an impact on internal auditors, internal auditors must adjust to the conditions and schedules of employees. Remote auditing is the best alternative for auditors to complete their work during a pandemic. This study aims to analyse the impact of Covid-19 on internal audit procedures. The researcher in conducting the analysis uses qualitative methods with primary and secondary data sources, while the type of data used is qualitative. Data collection methods are interviews and documentation. The results of the data analysis were then validated for drawing conclusions. The results of the study show that the internal audit/review procedure during the COVID-19 pandemic has undergone several changes in its implementation. data analysis which shows that inspection procedures at private institutions at all stages of implementation are carried out remotely or online, Meanwhile, in Public accounting Firm, all stages of implementation are carried out remotely or online, except for the inspection stage which is carried out in person and remotely. Based on the results of data analysis, it shows that auditors from agencies and auditors from Public Accounting Firm have carried out remote audits, but there are also those who still combine them with traditional audits.
References
Agoes, Sukrisno. 2012. Auditing Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik Edisi 4 Buku. Jakarta: Salemba Empat.
Agoes, Sukrisno, 2017. Auditing : Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik , Buku 1, Edisi 5. Jakarta: Salemba Empat.
Dewi, R. K. (2020). Mengenal Apa Itu PSBB, Aturan, Daerah Yang Menerapkan Hingga Sanksinya. Kompas. https://www.kompas.com/tren/read/2020/04/14/093800065/mengenal-apa-itu-psbb-aturan-daerah-yang-menerapkan-hingga-sanksinya?page=all
Hery. 2016. Auditing dan Asurans, Jakarta: Grasindo
Litzenberg, R., & Ramirez, C. F. (2020). Proses Audit Jarak Jauh Selama Dan Setelah Covid-19: Implikasi Jangka Pendek dan Panjang. The Institute of Internal Auditor.
Mulyadi. 2014. Auditing. Edisi keenam. Jakarta: Salemba Empat
Mulyadi. 2016. Auditing. Edisi ketujuh. Jakarta: Salemba Empat
Sawyer, Lawrence B, Dittenhofer Mortimer A, Scheiner James H, 2009, Internal Auditing, Diterjemahkan oleh: Ali Akbar, Jilid 3, Edisi 5, Salemba Empat :Jakarta.
Siswati, Yeni. 2012. Profesionalisme Auditor Internal dan Perannya Dalam Pengungkapan Temuan Audit. Jurnal Penelitian Universitas Internasional Batam. Jurnal Berkala ilmiah mahasiswa akuntansi volume 1 no.3, mei 2012. Surabaya: Unika Widya Mandala.
Susanna, D. (2020). When will the COVID-19 Pandemic in Indonesia End ? Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal), 15(4), 160–162. https://doi.org/10.21109/kesmas.v15i4.4361
Tugiman, Hiro. 2006. Standar profesional audit internal. Yogyakarta: Kanisius.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta,CV.
Zuraya, Nidia, 2020, Tiga dampak Besar Pandemi Covid-19 bagi Ekonomi RI, https://republika.co.id/berita/qdgt5p383/tiga-dampak-besar-pandemi-covid19-bagi-ekonomi-ri diakses pada 2 Mei 2021 Pukul 14.05
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 La Ode Abdullah, Nova Maulud Widodo, Sasmito Widi Nugroho
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.