PERAN NORMATIF DAN UPAYA PENINGKATAN CITRA AUDITOR INTERNAL, SERTA KEIKUTSERTAANNYA DALAM PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE
ABSTRACT: This article will
discuss about normative role (what should be done by internal auditor as a
management consultant) and some efforts to upgrade internal auditor image.
Internal auditor must become profession, highly competent, skilled and improve
continuously their insight as well as knowledge. Corporate governance is a
system that regulates the company entity. The main purpose of corporate
governance is to create value added for stake-holders. Stakeholders, in other
that obtain benefit from creating value added, need transparency as well as accountability
from management about company financial and operational data. Internal
auditors as the part of management accountants have duty and
responsibility to give limited assurance about those data (financial and operational
data). The result of internal audit
makes financial and operational data (information) become more reliable.
Keywords: internal auditor, normative role, good corporate
governance
Penulis: Hery
Kode Jurnal: jpmanajemendd080033
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