Garuda - Garba Rujukan Digital

Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press

Tiara Rizky Amalia (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)
Noval Adib (Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)

Publish Date
11 Jan 2024

This research aims to identify the Corporate Internal Audit Unit capability of PT X using the Internal Audit Capability Model (IA-CM) and identify the challenges in enhancing the capabilities. This research employs a qualitative method with a case study approach, involving primary and secondary data obtained from interviews, documentation, and observation. The research findings reveal the Internal Audit Unit capabilities of PT X at level 3 with notes (Level 3 DC). The challenges in the process of improving the capability of the Internal Audit Unit of PT X refer to human resources management and the absence of available policies and guidelines for activity implementation.

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