ANALISIS PERAN SATUAN AUDIT INTERNAL UNIVERSITAS GADJAH MADA DALAM RISK MANAGEMENT

• Main Authors: , Dedik Nur Triyanta, , Dr. Sony Warsono MAFIS.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/118645/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58619
• Institution: Universitas Gadjah Mada

This research was aimed to conduct an analysis towards Internal Audit Unit of UGM in Risk Management. The analysis process in this research uses COSO ERM Guidance 2010. The analysis on SAI Operational Audit Guidance of UGM and SAI Program and Audit Consultation was done to obtain supporting information relating audit procedures and the role of UGM SAI in providing consultation on Activity Unit in UGM whether it has paid attention to business risk factors. Besides, the information was also collected through discussion and interview with SAI audit staff of UGM who gave consultation on Activity Unit in UGM and UGM�s SAI audit staff involving in the arrangement of UGM SAI Operational Audit and Audit Program and Consultation. The analysis result of document towards the role of UGM SAI in risk management can be concluded as follow: the role of UGM SAI was effective enough in supporting the risk management application on Activity Unit in UGM that received consultation service. The conclusion was taken based on some supporting factors, which were UGM SAI had the structurally arranged audit program in Annual Audit Program (RAT), the skill of UGM SAI Staff observed from audit control function was appropriate with pursuance audit implementation standard, financial report audit, operational audit and goods procurement. Besides, it continuously made audit program review and became a work partner for Activity Unit in UGM as problem solver, ascertained equal risk assessment risk and risk mitigation program, made an evaluation to collision from management�s interest, monitored Activity Unit in UGM so that it would not raise disruptive issues for the organization�s goal.