Application of Combined Assurance as a New Approach to Integrate Internal Audit, Governance, and Risk Management: A Case Study on Indonesia Financial Service Authority

DOI

10.2991/iconies-18.2019.5How to use a DOI?

Keywords

assurance, integrate internal audit, governance, risk management

Abstract

This research analyzes the Indonesia Financial Service Authority (Otoritas Jasa Keuangan-OJK)’s best practices on assurance function to assure good corporate governance inside the institution. OJK introduces a new approach called 'combined assurance' to achieve this objective, which integrated all the risk management function between internal units, especially between assurance providers like the Internal Audit Division and Risk Management and Quality Assurance Division.

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  - Aulia Natasya Irfani Ampri
AU  - Desi Adhariani
PY  - 2019/10
DA  - 2019/10
TI  - Application of Combined Assurance as a New Approach to Integrate Internal Audit, Governance, and Risk Management: A Case Study on Indonesia Financial Service Authority
BT  - Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)
PB  - Atlantis Press
SP  - 29
EP  - 33
SN  - 2352-5428
UR  - https://doi.org/10.2991/iconies-18.2019.5
DO  - 10.2991/iconies-18.2019.5
ID  - Ampri2019/10
ER  -