Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal International Journal of Islamic Business and Management Review
Edwarivel, Edwarivel
Unknown Affiliation
Arts Economics, Econometrics & Finance Social Sciences

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Remote Internal Audit Management Strategy with Design Thinking as A Theoretical Lens Edwarivel, Edwarivel; Rukmana, Ovalia
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1353

Abstract

As one of financial institutions, PT PNM is obliged to conduct internal audit as a way of responsibility to its consumers. However, during COVID 19 pandemic the internal audit was conducted remotely. Purpose – This paper aims to evaluate the remote internal audit strategy conducted in PNM using design thinking as theoretical lens. Methodology/approach – This paper adopts qualitative approach. Interviews were carried out to six participants to gain their perceptions on how they conduct remote internal audit. Data was analyzed using thematic analysis which was aided with NVivo Pro 12. Findings – It reveals that remote internal audit conducted by PT PNM ran effectively and efficiently. It is found that the adoption of ICT (information and communication technology) is required in conducting remote internal audit. Additionally, the results indicate there are both external and internal factors affect internal auditors’ performance in conducting remote audit Novelty/value – It is essential for companies to conduct remote audit in certain circumstances. Therefore, this study is expected to shed the light on the implementation of remote audit by integrating design thinking.
Co-Authors Rukmana, Ovalia