Analysis of Internal Audit Implementation in Private University

DOI

10.2991/icobest-18.2018.23How to use a DOI?

Keywords

Internal Audit

Abstract

internal conflicts between foundation managers and Higher-Education leadership have not been able to be properly resolved as the reason for the need for internal Audit. This study aims to assist universities in planning and implementing audits and evaluating the follow-up of audit results. The research method used is qualitative research with data sourced from interviews with key informants, namely from a university and document analysis in the period from July to August 2018. The validity of the data was tested by triangulation techniques. Data analysis techniques in this study use inductive analysis. The results of a quality internal audit show supervision and management of a good and responsible institution. If the quality of internal audit is low, then it gives the organization an allowance to make mistakes and irregularities that result in the risk of lawsuits against the institution carrying out it.

Copyright

© 2018, 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  - Wati Aris Astuti
PY  - 2018/11
DA  - 2018/11
TI  - Analysis of Internal Audit Implementation in Private University
BT  - Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)
PB  - Atlantis Press
SP  - 102
EP  - 104
SN  - 2352-5398
UR  - https://doi.org/10.2991/icobest-18.2018.23
DO  - 10.2991/icobest-18.2018.23
ID  - ArisAstuti2018/11
ER  -