PENERAPAN RISK - BASED AUDIT UNTUK MENINGKATKAN EFISIENSI DAN EFEKTIVITAS PRODUKSI PADA PT. KINDO ASIA TAMA
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Abstract
Risk-Based Audit adalah audit yang dilakukan berdasarkan penilaian atas risiko yang ada atau berfokus pada risiko serta pada cara organisasi untuk mengelola risiko. Penelitian ini menerapkan audit berbasis risiko dengan penerapan Risk-Based Audit pada divisi produksi di PT Kindo Asia Tama. Penerapan ini bertujuan untuk mengetahui risiko-risiko apa saja yang muncul di divisi produksi. Tahap pencetakan merupakan critical problem area yang ada di PT Kindo Asia Tama. dimana ditemukan risiko-risiko antara lain bahan baku yang diterima tidak sesuai dengan yang diharapkan, naiknya biaya produksi karena kenaikan beban listrik yang harus dibayar, terhambatnya proses produksi sehingga penyelesaian menjadi lebih lambat, produk cacat, kerugian akibat cetak ulang, produk yang diterima pelanggan berkualitas jelek, produk rusak saat dikemas, dan produk yang telah selesai dicetak memiliki kualitas yang buruk.
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