Evaluasi Pelaksanaan Audit Internal Menggunakan Remote Audit Selama Pandemi Covid-19 di PT Bank X

Fahmi Zulfikri, Nureni Wijayati

Abstract


Pandemi COVID-19 yang terjadi secara global pada awal tahun 2020 telah menyebabkan perubahan pada berbagai aspek termasuk pada pola kerja. Atas pertimbangan kondisi tersebut maka Internal Audit (IA) menerapkan pelaksanaan audit menggunakan metode remote audit. Tujuan penelitian adalah untuk menilai implementasi remote audit yang dilaksanakan oleh IA dengan menggunakan pendekatan standar International Professional Practices Framework (IPPF) yang dikeluarkan oleh Institute of Internal Auditors (IIA) selama masa pandemi. metode penelitian kualitatif dengan desain penelitian menggunakan studi deskriptif. Hasil dari penelitian adalah perlu adanya penyesuaian cara kerja pada remote audit, terdapat tantangan dalam pelaksanaan remote audit, implementasi remote audit tidak berpengaruh terhadap tingkat assurance dan kualitas audit, dan untuk kedepannya perlu adanya penyesuaian cara kerja untuk pelaksanaan hybrid audit pasca pandemi.

Keywords


Remote Audit; IPPF; Internal Audit.

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DOI: https://doi.org/10.18196/jati.v6i1.16918

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