INTERNAL AUDIT PADA PERUSAHAAN YANG MENERAPKAN LINGKUNGAN BISNIS DIGITAL
Abstract
ABSTRACT: Currently, the all-digital business model in Indonesia is increasing rapidly accompanied by developments in technology and the internet. The development of technology has also changed business processes and business models, corporate information systems must also produce reliable business information for both parties. Changes in the flow of digitization also change the perspective of doing work, control activities carried out in this digital business model have changed, with the application of digitalization in an organization more or less will affect the pattern of communication or interaction that takes place. These changes can be opportunities and challenges for all professions, including internal auditors. This study aims to see changes in the business model and changes in digitalization flow to the internal auditor profession to measure risks that need to be managed by the organization, carry out main duties as internal auditors, carry out inspection programs, carry out field inspections and implement communications. This study uses a qualitative method with a total of 8 informants who work as Internal Auditors in various sector companies. The research results obtained conclude that the implementation of tasks carried out by internal auditors must be able to keep up with the changes that occur due to digitalization, updating of various inspection procedures is also needed as a guide for an internal auditor in carrying out his duties. Adequate understanding must also be the competence of internal auditors at this time, as data security
ABSTRAK: Model bisnis yang serba digital saat ini di Indonesia meningkat pesat disertai dengan perkembangan teknologi dan internet. Berkembangnya teknologi yang juga ikut merubah dari proses bisnis dan model bisnis, sistem informasi perusahaan pun harus menghasilkan informasi bisnis yang andal bagi kedua belah pihak. Perubahan atas arus digitalisasi pun ikut merubah cara pandang dalam melakukan pekerjaan, aktivitas pengendalian yang dilakukan dalam model bisnis digital ini mengalami perubahan, dengan adanya penerapan digitalisasi dalam sebuah organisasi sedikit banyak akan mempengaruhi pola komunikasi atau interaksi yang berlangsung. Perubahan tersebut dapat menjadi peluang dan tantangan bagi seluruh profesi tidak terkecuali kepada auditor internal. Penelitian ini bertujuan untuk melihat perubahan atas model bisnis dan perubahan arus digitalisasi kepada profesi auditor internal untuk mengukur risiko yang perlu dikelola oleh organisasi, melaksanakan tugas pokok sebagai auditor internal, melaksanakan program pemeriksaan, melaksanakan pemeriksaan lapangan dan penerapan komunikasi. Penelitian ini menggunakan metode kualitiatif dengan jumlah informan sebanyak 8 orang yang berporfesi sebagai Auditor Internal pada perusahaan berbagai sector. Hasil penelitian yang didapatkan menyimpulkan pelaksanaan tugas yang dilakukan oleh auditor internal harus dapat mengikuti arus perubahan yang terjadi akibat digitalisasi, pemutahiran atas berbagai prosedur pemeriksaan pun diperlukan sebagai pegangan bagi seorang auditor internal dalam melaksanakan tugasnya. Pemahaman yang memadai pun harus menjadi kompetensi auditor internal saat ini, sebagaimana keamanan data sangat diperlukan dalam pelaksanaan lingkup bisnis digital dan konvensional
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