Proceedings of the 6th International Accounting Conference (IAC 2017)

The Design of a Risk-Based Performance Audit Program for Court-Fee Management for the Comptroller of Supreme Court of Indonesia

Authors
Reisya Ibtida, Bambang Pamungkas
Corresponding Author
Reisya Ibtida
Available Online August 2017.
DOI
https://doi.org/10.2991/iac-17.2018.36How to use a DOI?
Keywords
Audit planning, risk-based audit, performance audit, internal audit, court fees
Abstract

This research aimed to design a risk-based performance audit program for court-fee management for the comptroller of the Supreme Court of Indonesia by analyzing the implementation of the existing audit-planning process. This research is qualitative research with descriptive analysis. It used responses from people in the comptroller’s office to analyze the existing audit-planning process and use responses from court-fee managers at district courts to analyze the court-fee management. The initial results showed that, although the comptroller has limited resources, the existing audit-planning process has not fully used the risk base. Therefore, in this research, we proposed an audit program using a full-risk basis. The district courts do not have a risk register for court-fee management. Therefore, we facilitated the creation of a risk register for court-fee management using the previous audit reports and the responses of risk owners. We further determined the audit objective, audit scope, audit criteria, and audit procedures as components of an audit program using mind mapping based on the risk register. Finally, this research produced a risk-based performance audit program for the comptroller in the face of resource constraints.

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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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.36How to use a DOI?
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/).

Cite this article

TY  - CONF
AU  - Reisya Ibtida
AU  - Bambang Pamungkas
PY  - 2017/08
DA  - 2017/08
TI  - The Design of a Risk-Based Performance Audit Program for Court-Fee Management for the Comptroller of Supreme Court of Indonesia
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 201
EP  - 206
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.36
DO  - https://doi.org/10.2991/iac-17.2018.36
ID  - Ibtida2017/08
ER  -