Evaluation the Effectiveness of Audit Design and Implementation in Sub-cycle Procurement Information System: Case Study in PT. X

Rynaldo Jeremy Hamonangan

2018

Abstract

This research is based on the problem found in procurement sub-cycle information system that is access violation, delay and wrong in decision making and lots of goods and services are excluded from cost recovery calculation by government. This research is aim to evaluate the effectiveness of audit design and implementation in sub-cycle procurement information system. This research is qualitative research. This research method is case study. The research subject was PT. X (oil and gas company) and Department Internal Audit and Compliance as an analysis unit. The sample was audit program in 2017. Research instrument are interview and documentation. The result showed that audit design is not effective but audit implementation is effective. The audit design is not effective because the same problem often occurs even though internal auditor has conducted an audit and provide recommendation that has been implement by management. Therefore, audit program cannot effect achievement of internal auditor objective that is to add value and improve organization process to accelerate achievement of company objective (strategic, operations, reporting and compliance). The main cause of the ineffective audit design is internal auditor not perform all role according to COBIT 5 framework and doing the wrong role according to 3 lines of defense framework, so that, internal auditor cannot identify the significant risk and root of problem. Therefore, this research provides the design of internal auditor role that complied with COBIT 5 and 3 lines of defense framework and 7 audit program design to eliminate the problem of procurement sub-cycle information system in PT. X.

Paper Citation

in Harvard Style

Hamonangan R. (2018). Evaluation the Effectiveness of Audit Design and Implementation in Sub-cycle Procurement Information System: Case Study in PT. X.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1108-1113. DOI: 10.5220/0009505411081113

in Bibtex Style

@conference{unicees18,
author={Rynaldo Jeremy Hamonangan},
title={Evaluation the Effectiveness of Audit Design and Implementation in Sub-cycle Procurement Information System: Case Study in PT. X},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1108-1113},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009505411081113},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Evaluation the Effectiveness of Audit Design and Implementation in Sub-cycle Procurement Information System: Case Study in PT. X
SN - 978-989-758-432-9
AU - Hamonangan R.
PY - 2018
SP - 1108
EP - 1113
DO - 10.5220/0009505411081113