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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Eduvest - Journal of Universal Studies
Fitriany Fitriany
Universitas Indonesia, Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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The Role of Internal Audit in Enhancing Risk Awareness at PT X Laxmi Jullianeth; Fitriany Fitriany
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.3787

Abstract

Internal audit is a function designed to assist companies in achieving their strategic goals. Internal audit is considered only as a fault finder so that its function is less acceptable in work unit. Over time, internal audit has been accepted as a compliance tester in an organization. This compliance testing results in activities that are still a formality without any real action from the implementation of compliance procedures. In accordance with the times, especially in the field of technology, various kinds of risks threaten each organization such as cyber, market and other risks that affect achievement of organizational goals. Risk-based audits are starting to be launched and implemented to be able to help management see which side of each work unit has potential risks and actions to mitigate risks. Internal audit designs each audit plan in each work unit to be able to sort out the work unit in each potential risk in each work unit. Internal audit findings are grouped into three parts of the risk group, namely, low, medium and high to be able to provide recommendations for urgent action with a high level of risk. Awareness of each work unit is expected to be increased from the audit results so that in the future each work unit conducts self-assessment and supervision of any risks that arise or have potential to arise in its work unit, and reports to Management so that the necessary follow-up can be carried out to prevent risks that will occur to a minimum.
Evaluation of the Effectiveness of the Implementation of Corporate Cultural Transformation with the Eight-Step Approach of Kotter (2014) and ADKAR Model (2012) Case Study on PT XYZ Awang Setiawan; Fitriany Fitriany
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51283

Abstract

PT XYZ is experiencing a decline in financial condition, leading to a downgrade in bond ratings due to the impact of the Covid-19 pandemic and project management errors. Based on the situation, the management of PT XYZ decided that a business transformation is necessary to improve the financial condition and ensure the company's sustainability. This business transformation consists of three transformations: cultural, people, and system. Cultural transformation becomes an important foundation for implementing other transformation programs. Evaluation of the implementation of cultural transformation is important to determine whether the transformation has been carried out effectively and sustainably. In this study, the evaluation of the cultural transformation program at PT XYZ uses two approaches: Kotter (2014)'s eight-step and ADKAR (2012). The use of both approaches is expected to result in a more comprehensive and in-depth evaluation. Kotter (2014)'s approach for conducting evaluations from an organizational perspective, and the ADKAR (2012) model for conducting evaluations from an individual perspective within the organization. This research uses a data triangulation approach, which includes data from company documentation studies, interviews (3 informants), and questionnaires (87 respondents). The study results show that overall, PT XYZ has carried out an effective cultural transformation in accordance with Kotter (2014)'s eight-step change model and the ADKAR (2012) model. However, there are several shortcomings that need attention and improvement, such as a top-down approach to vision, resistance due to additional workload, and benefit incentives that have not yet been directly felt by all employees.
Evaluasi Peran Audit Internal Sebagai Pencegah dan Pendeteksi Fraud Pada PT XYZ Heidi Ruth Corry Sitorus; Fitriany Fitriany
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4045

Abstract

This study aims to evaluate the role of internal audit as a fraud prevention and detector at PT XYZ, using internal control framework based on the COSO 2013 Internal Control – Integrated Framework. This study is a case study with an evaluation type, with data collection through in-depth interviews and focus group discussions with five key informants involved in the company's operations and finances. The results of the study indicate that although PT XYZ has strengthened its internal control system by recruiting internal auditors, there are weaknesses in the transaction verification procedures that allow fraud to occur. The analysis also identified the need for improvements in control activities, especially related to ongoing investigations and supervision. Based on these results, this study recommends designing a more effective internal control system by strengthening transaction document checking procedures, integrating technology-based monitoring systems, and training for internal auditors to increase effectiveness in detecting and preventing fraud. These findings are expected to be a reference for strengthening internal audit practices in similar organizations, especially in the small and medium business sector.
Co-Authors Awang Setiawan Heidi Ruth Corry Sitorus Laxmi Jullianeth