PERGESERAN PARADIGMA AUDIT INTERNAL TRADISIONAL MENJADI AUDIT INTERNAL YANG MEMBERIKAN NILAI TAMBAH BAGI ORGANISASI (Studi Kasus Pada PT Telekomunikasi Indonesia, Tbk.)

Abstract

The objective of this research is to analyze the phenomenon of internal auditing paradigm shift. Internal auditing paradigm shifted from the traditional paradigm (compliance auditing) to the value added internal auditing paradigm. The type of data are primary and secondary. Primary data obtained from respondents who work as internal auditors. Secondary data used audit satisfaction index of the quality program results assasement performed by internal audit unit. Analysis and interpretation of data is done through descriptive statistics. The results of this research stated that an internal auditing of PT Telekomunikasi Indonesia, Inc is an internal audit unit that adds value through its activities. Profile of internal audit is supported by value-added internal audit activities through aspects of relationships with management, audit scope, and value-added internal audits to management. The three aspects mentioned above are part of the six attributes of value-added internal auditing. The six attributes synergize to form an value added internal auditing.