Wicaksono Bagus Dewandaru
STIE Perbanas Surabaya
Ranti Widiastuti
STIE Perbanas Surabaya
Zahrah Wanda
STIE Perbanas Surabaya
DOI: https://doi.org/10.19184/jauj.v18i2.20164
ABSTRACT
Every business organization is currently faced with various large-scale business risks caused by the COVID-19 pandemic and government policies that limit the company's business flow. The business flow from upstream to downstream is disrupted due to the pandemic that occurs and the transition during the new normal period which affects organizational performance, for example, MSMEs. The role of internal auditing is very necessary to ensure that operational performance continues to run effectively and optimally under the uncertainty of the new normal era. Accountants as internal auditors with the concept of risk-based internal auditing must respond and quickly mitigate various risks that may occur as an effort to assist management. The concept of agile portfolio management, namely agile audit planning, is considered relevant in this condition, agile approach is widely studied as a solution in improving internal audit performance. Agile audit planning is considered to be more flexible and effective than traditional audit procedures. This paper provides a solution in increasing risk assessment for internal auditors in the form of risk assessment to mitigate the risks in business uncertainty due to pandemics, which is implemented in local MSME with the aim of assisting in assessing business risks. This paper was prepared using a qualitative descriptive method, with secondary reference sources through literature review from related literature sources and primary by interview method. The result of this paper is an idea of the effectiveness of agile audit planning in assessing the risks obtained from comparative analysis with traditional audit procedures and analysis of the benefits of implementing agile audit planning in MSMEs. This paper will provide an overview of the advantages of implementing agile audit planning in the new normal.
Keywords: Agile Audit Planning, Internal Audit, MSME, New Normal, Risk-Based Internal Auditing
ABSTRAK
Setiap organisasi bisnis saat ini dihadapkan pada berbagai risiko bisnis berskala besar yang disebabkan oleh pandemi COVID-19 dan kebijakan pemerintah yang membatasi aliran bisnis perusahaan. Aliran bisnis dari hulu ke hilir terganggu akibat pandemi yang terjadi dan transisi selama periode normal baru yang mempengaruhi kinerja organisasi, misalnya UMKM. Peran audit internal sangat penting untuk memastikan kinerja operasional tetap berjalan efektif dan optimal di tengah ketidakpastian era normal baru. Akuntan sebagai auditor internal dengan konsep audit internal berbasis risiko harus merespons dan segera mengurangi berbagai risiko yang mungkin terjadi sebagai upaya untuk membantu manajemen. Konsep manajemen portofolio agile, yaitu perencanaan audit agile, dianggap relevan dalam kondisi ini, pendekatan agile banyak diteliti sebagai solusi dalam meningkatkan kinerja audit internal. Perencanaan audit agile dianggap lebih fleksibel dan efektif dibandingkan prosedur audit tradisional. Artikel ini memberikan solusi dalam meningkatkan penilaian risiko bagi auditor internal dalam bentuk penilaian risiko untuk mitigasi risiko dalam ketidakpastian bisnis akibat pandemi, yang diterapkan pada UMKM lokal dengan tujuan membantu dalam menilai risiko bisnis. Artikel ini disusun menggunakan metode deskriptif kualitatif, dengan sumber referensi sekunder melalui tinjauan literatur dari sumber literatur terkait dan primer melalui metode wawancara.
Keywords: Perencanaan Audit Agile, Audit Internal, UMKM, Normal Baru, Berbasis Risiko Audit Internal
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Published
31-12-2020
Issue
Vol. 18 No. 2 (2020): Jurnal Akuntansi Universitas Jember
Pages
109-123
License
Copyright (c) 2020 Jurnal Akuntansi Universitas Jember
How to Cite
Dewandaru, W. B., Widiastuti, R., & Wanda, Z. (2020). Peningkatan Penilaian Risiko oleh Risk-Based Internal Auditing Melalui Agile Audit Planning pada Era New Normal. Jurnal Akuntansi Universitas Jember, 18(2), 109-123. https://doi.org/10.19184/jauj.v18i2.20164
