Evaluation of Risk-Based Internal Audit Plan Implementation in The Era of Technology Disruption: Case Study at University X

DOI

10.2991/aprish-18.2019.41How to use a DOI?

Keywords

internal audit, risk-based internal audit, risk identification and assessment process, higher education disruption, higher education risk, internal audit disruption, catalyst of change

Abstract

This study aims to analyze the implementation of a risk-based internal audit plan at University X. The real challenge for an internal audit in every organization including higher education is to recognize the disruption that may arise and to provide insights to the board. Because every organization has its own risk profile, a one-size-fits-all internal audit plan might not suit the organization's needs. This paper discusses how disruptions in higher education lead to internal audits, disrupting their ways of implementing risk-based internal audits

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  - Ruth Artia Heldifanny
AU  - Robert Porhas Tobing
PY  - 2019/10
DA  - 2019/10
TI  - Evaluation of Risk-Based Internal Audit Plan Implementation in The Era of Technology Disruption: Case Study at University X
BT  - Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
PB  - Atlantis Press
SP  - 316
EP  - 322
SN  - 2352-5398
UR  - https://doi.org/10.2991/aprish-18.2019.41
DO  - 10.2991/aprish-18.2019.41
ID  - Heldifanny2019/10
ER  -