EVALUASI PERANAN INTERNAL AUDIT DALAM MENINGKATKAN KINERJA BAGIAN PRODUKSI PT X, DI MAKASSAR
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Abstract
Penelitian ini bertujuan untuk mengevaluasi kinerja internal audit dalam meningkatkan kinerja pada bagian produksi. Evaluasi kinerja internal audit juga dibantu menggunakan dua pendekatan yaitu pendekatan American Institute of Certified Public Accountant (AICPA) dan Institute of Internal Auditors (IIA). Fakta-fakta menunjukkan bahwa internal audit memiliki fungsi yang penting untuk mendorong perkembangan badan usaha. Berdasarkan temuan awal yang didapatkan, PT X sendiri tidak pernah melakukan penilaian khusus terhadap kinerja departemen internal audit. Penilaian kinerja hanya berdasarkan key performance indicator yang telah ditetapkan, dimana indikator penilaiannya masih minim. Penelitian yang bersifat kualitatif ini menggunakan analisis pada dokumen-dokumen internal audit selama melakukan pengauditan di periode 2010-2011. Hasil penelitian menemukan bahwa internal audit telah banyak memberikan manfaat dan menunjang peningkatan kinerja bagian produksi melalui rekomendasi yang diberikan.
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