Quality Review of Internal Audit Reports of Quality Assurance Units Based on IPPF 2400

DOI

10.2991/apbec-18.2019.3How to use a DOI?

Keywords

Quality Review on Internal Audit Report, Quality Assurance and Improvement Program, IPPF 2400

Abstract

This research aims to determine the conformity of IPPF Standard 2400 implementation regarding Communicating Results in Bank X with professional practices in international standards of internal audit. This research used a qualitative method with descriptive design. The results of this research concluded that the implementation of IPPF 2400 partially conforms and that the quality of the internal audit assignment was not performing optimally according to the IIA standard. The implementation of IPPF 2400 still has gaps, especially in the guidelines implemented, QA review process, and the understanding of the applicability of the guidelines to the audit team. This condition caused the quality of internal audit at Bank X to perform sub-optimally and not meet the overall audit standard.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Andrico Stephanus Hutabarat
AU  - Agustinus Nicholas Tobing.
PY  - 2019/07
DA  - 2019/07
TI  - Quality Review of Internal Audit Reports of Quality Assurance Units Based on IPPF 2400
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 16
EP  - 20
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.3
DO  - 10.2991/apbec-18.2019.3
ID  - StephanusHutabarat2019/07
ER  -