Pengertian Internal Auditing
Is an independent appraisal function established within an organization to examine and evaluate its activities as a service to the organization. The objective of internal auditing is to assist members of the organization in the effective discharge of their esponsibilities. To this end, internal auditing furnishes them with analysis, appraisals, recommendations, counsel, and information concerning the activities reviewed. The audit objective includes promoting effective control at reasonable cost. (IIA, before June 1999)
• Internal Audit adalah kegiatan independen dan obyektif dari assurance dan konsultasi, yang dirancang untuk memberikan nilai tambah dan meningkatkan kegiatan operasi organisasi.
• Audit Internal membantu organisasi untuk mencapai tujuannya, melalui suatu pendekatan yang sistematis dan teratur untuk mengevaluasi dan meningkatkan efektivitas
manajemen risiko, pengendalian dan proses pengelolaan.
(is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operation. It helps an organization accomplish its objectives by bringing a sytematic disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance process).(IIA after June 1999)
