Risk Management Implementation In Determining The Object Of Financial Function Management Audit

(Case Study Of Pas Cooperative)

DOI

10.2991/978-2-38476-202-6_2How to use a DOI?

Keywords

Risk Management; Audit Planning; Management Audits; Finance Function; Determination Of Audit Object

Abstract

The aims of this Research are: 1) To obtain empirical evidence of the process of determining the audit object of financial function management using optimal risk management, 2) To identify and determine the implementation of risk management can be a solution in the process of determining the optimal object of audit of financial function management. This study applies a descriptive qualitative analysis approach with a case study approach in determining the audit object of the financial function which will then be used in drawing conclusions. The case study approach was chosen because it can examine organizations or events that explicitly discuss theory in depth and are contextually informed. Methods of data collection using investigative/tracing methods, surveys, unstructured interviews with informants, and related institutional documents. Data analysis techniques with the stages of reduction, data display, and conclusion drawing/verification. The object of this research is the implementation of risk management in determining the audit object of the PAS cooperative financial management function. Findings: 1. Obtain empirical evidence of the process of determining audit objects for financial function management using optimal risk management, namely: 1) Review and analysis of the Risk Register, 2) Determination of risk using a risk management approach, 3) Determining risks requiring immediate mitigation to become objects audit to be implemented in a risk-based management audit registered in the Audit Object Plan Risk Register (OAPRR). 2. The implementation of risk management can be a solution in the process of determining the optimal financial function management audit object with evidence that it can reduce inherent risk to low residual risk both qualitatively and quantitatively.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - I. M. M. Arsana
AU  - I. N. Sugiarta
AU  - I. M. A. Putrayasa
AU  - N. L. G. M. Dicriyani
PY  - 2024
DA  - 2024/02/15
TI  - Risk Management Implementation In Determining The Object Of Financial Function Management Audit
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 4
EP  - 14
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_2
DO  - 10.2991/978-2-38476-202-6_2
ID  - Arsana2024
ER  -